Employers

Chapter 6: Contributions

This chapter provides information on member and employer contributions to the Washington State retirement systems. Refer to this chapter for:

General information about retirement contributions
Information about nontaxed and taxed contributions
Instructions on how to become a nontaxed employer
Procedures for calculating, reporting, and paying employer and member contributions
Contribution rate tables for the following retirement systems:
- Public Employees' Retirement System (PERS)
- Public Safety Employees' Retirement System (PSERS)
- School Employees' Retirement System (SERS)
- Teachers' Retirement System (TRS)
- Law Enforcement Officers' and Fire Fighters' Retirement System (LEOFF)
- Washington State Patrol Retirement System (WSPRS)
- Judicial Retirement System (JRS)
- Judges' Retirement Fund (JRF)

Refer to Chapter 7 and Chapter 8 for instructions on how to report on the monthly transmittal.

Refer to Chapter 10 for instructions on how to complete a Payment Advice form.