DRS Notice 22-010, Reporting of Non-LEOFF Employer Contributions (NLEC)

Date:     August 25, 2022
Applies to: LEOFF Employers
Subject:    DRS Notice 22-010, Reporting of Non-LEOFF Employer Contributions (NLEC)

Employer pickup of state contributions on LEOFF Plan 2 non-employer services

The 2021-2023 state operating budget extended a provision for LEOFF Plan 2 employers. The provision holds employers responsible for funding both the employer and state contributions owed on LEOFF Plan 2 basic salary earned for services rendered by members whose services were provided directly, or indirectly, to a non-LEOFF employer.

Please continue to report Non-LEOFF Employer Contributions (NLEC) through the NLEC process in the Employer Reporting Application.

For more information on reporting and paying NLEC, please review Chapter 5: Special Conditions in the DRS Employer Handbook. 

If you have any questions regarding this DRS Notice, please contact Employer Support Services at 360-664-7200, option 2, or 800-547-6657, option 6, option 2, or email us.