Port districts and institutions of higher education—Employer and state contributions—Recovery of contributions.
(1) Port districts established under Title
53 RCW and institutions of higher education as defined in RCW
28B.10.016 shall contribute both the employer and state shares of the cost of the retirement system for any of their employees who are law enforcement officers.
(2) Institutions of higher education shall contribute both the employer and the state shares of the cost of the retirement system for any of their employees who are firefighters.
(3) During fiscal years 2018 and 2019 and during the 2019-2021 and 2021-2023 fiscal biennia:
When an employer charges a fee or recovers costs for work performed by a plan member where:
(a) The member receives compensation that is includable as basic salary under RCW
41.26.030(4)(b); and
(b) The service is provided, whether directly or indirectly, to an entity that is not an "employer" under RCW
41.26.030(14)(b);
the employer shall contribute both the employer and state shares of the cost of the retirement system contributions for that compensation. Nothing in this subsection prevents an employer from recovering the cost of the contribution from the entity receiving services from the member.
NOTES:
Conflict with federal requirements—Effective date—2021 c 334: See notes following RCW
43.79.555.
Effective date—2019 c 415: See note following RCW
28B.20.476.
Effective date—2017 3rd sp.s. c 1: See note following RCW
43.41.455.
Effective date—1993 c 502: See note following RCW
41.26.030.
Severability—1984 c 184: See note following RCW
41.50.150.
Legislative direction and placement—Section headings—1977 ex.s. c 294: See notes following RCW
41.26.410.