Revised Code of Washington

Wash. Rev. Code § 41.26.080 (2026)

Funding total liability of plan 1 system

✓ current as of May 2026
Find cases: SyfertCases citing this section WA-LEGapp.leg.wa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
*** CHANGE IN 2026 *** (SEE 2034-S2.SL) ***
(1) Except as set forth under subsection (2) of this section, the total liability of the plan 1 system shall be funded as follows:
(a) Every plan 1 member shall have deducted from each payroll a sum equal to six percent of his or her basic salary for each pay period.
(b) Every employer shall contribute monthly a sum equal to six percent of the basic salary of each plan 1 employee who is a member of this retirement system. The employer shall transmit the employee and employer contributions with a copy of the payroll to the retirement system monthly.
(c) The remaining liabilities of the plan 1 system shall be funded as provided in chapter 41.45 RCW.
(d) Every member shall be deemed to consent and agree to the contribution made and provided for herein, and shall receipt in full for his or her salary or compensation. Payment less said contributions shall be a complete discharge of all claims and demands whatsoever for the services rendered by such person during the period covered by such payments, except his or her claim to the benefits to which he or she may be entitled under the provisions of this chapter.
(2) No employer or member contribution is required after June 30, 2000, unless the most recent valuation study for law enforcement officers' and firefighters' retirement system plan 1 indicates the plan has unfunded liabilities. The legislature clarifies the enactment of section 907, chapter 1, Laws of 2000 2nd sp. sess. and affirms the suspension of employer and member contributions to plan 1 of the law enforcement officers' and firefighters' retirement system, effective June 30, 2000, as provided in this subsection. The legislature intends this 2007 amendment of this subsection to be curative, remedial, and retrospectively applicable to June 30, 2000.
[ 2007 c 492 s 8; 2000 2nd sp.s. c 1 s 907; 1991 c 35 s 17; 1989 c 273 s 13; 1969 ex.s. c 209 s 8.]

Notes:

SeverabilityEffective date2000 2nd sp.s. c 1: See notes following RCW 41.05.143.
Intent1991 c 35: See note following RCW 41.26.005.
Notes of Decisions
Cited in 5 cases, 1974–2002 · leading case: Auto. Drivers & Demonstrators Union Local No. 882 v. Dep't of Ret. Sys., 598 P.2d 379 (Wash. 1979).
Auto. Drivers & Demonstrators Union Local No. 882 v. Dep't of Ret. Sys., 598 P.2d 379 (Wash. 1979). · cites it 2× “RCW 41.26.080. See also RCW 41.26.085. Finally, the holding in Dandridge , on which the Caughey court relied, is not based on the finite character of the fund.”
Arnold v. Dep't of Ret. Sys., 912 P.2d 463 (Wash. 1996). “RCW 41.26.080. For example, in the 1995-97 biennial budget, the Legislature appropriated $175 million to reduce this unfunded liability in LEOFF.”
In re the Marriage of Kollmer, 870 P.2d 978 (Wash. Ct. App. 1994). “RCW 41.26.080. See RCW 41.26.090: "Retirement for service.”
Mulholland v. City of Tacoma, 522 P.2d 1157 (Wash. 1974). “…to the city’s police pension fund. RCW 41.20.130. Under LEFF the contributions are made to the state system. RCW 41.26.080.”
City of Port Orchard v. Dep't of Ret. Sys., 50 P.3d 682 (Wash. Ct. App. 2002). “RCW 41.26.080 mandates that the LEOFF 1 system be funded as follows: (a) with a six percent deduction from the basic salary of each member for each pay period, (b) with a monthly contribution from the member’s employer equal to six percent of the member’s basic salary, and (c)…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.