PDFWAC 415-104-3402
Fringe benefits are not LEOFF Plan 1 basic salary.
Fringe benefits provided by an employer are not a salary or wage, and therefore do not qualify as basic salary for LEOFF Plan 1. Fringe benefits include but are not limited to:
(1) Employer retirement contributions;
(2) Any type of insurance such as medical, dental, or life insurance; and any employer contribution to meet the premium or charge for the insurance; or
(3) Any payments by the employer into a private fund to provide health or welfare benefits for members and/or their dependents.