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BENEFIT TYPE

ACCOUNT CODE           

EMPLOYEE CHARGE

EMPLOYER CHARGE

F.I.C.A.

Social Security

F910

6.2% x gross salary to maximum salary of $106,800^^

6.2% x gross salary to maximum salary of $106,800^^

Medicare

F915

1.45% x gross salary (no limit)

1.45% x gross salary (no limit)

Retirement (employee may only be active in one plan) 

LEOFF (Law Enforcement Officers Retirement System)

F920

Plan II: 8.46%** x gross salary

Plan II: 8.62%** x gross salary

PERS (Public Employees Retirement System)

F920

Plan I: 6.0% x gross salary

 

Plan II: 3.9%** x gross salary

Plan III: Employee Option

Plans I, II, III: 5.31%** x gross salary

TRS (WA State Teacher’s Retirement System)

F920

Plan I: 6.0% x gross salary

 

Plan II: 3.36%** x gross salary

Plan III: Employee Option

Plans I, II, III: 6.14%** x gross salary

WWURP (University Retirement System)

F920

Age: Less than 35 = 5.0%

35 and over = 7.5%

50 and over = 10.0%

Matched by University; equal to employee contribution

Insurance/Other

Medical/Dental/
Life/LTD
Insurance

F940

Based on Plan Choice

$745.00/month per eligible employee*

Industrial Insurance

F930

No charge to employee

.0639^^  x hrs to a maximum of $10.22/month (160 hours)

Medical Aid

F930

.0673^^ x hrs to a maximum of $10.76/month (160 hours)

.0673^^ x hrs to a maximum of $10.76/month (160 hours)

Unemployment 

F960

No charge to employee  

.13%^ x gross salary

 

^ = Effective November 1, 2003
^^ = Effective January 1, 2009
* = Effective July 1, 2009

** = Effective September 1, 2009

General Rules

Student employees: employer is not charged for social security, retirement, health insurance, or unemployment.

Temporary employees: employer is not charged for retirement or health insurance unless the employee becomes eligible for the benefit. Contact Jeff Ritter at (360) 650-7314 for more information.

 

 
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