Wash. Rev. Code § 41.26.450 (2026)

(1) Port districts established under Title 53 RCW, institutions of higher education as defined in RCW 28B.10.016, and tribal governments participating through a state-tribal compact as defined in RCW 41.26.565 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, 2021-2023, 2023-2025, and 2025-2027 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.

Effective date—2025 c 424 s 940: "Section 940 of this act takes effect July 1, 2025." [ 2025 c 424 s 994.]

Effective date—2023 c 475: See note following RCW 16.76.030.

Effective date—2023 c 77: See note following RCW 41.26.565.

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 dates—Subchapter headings not law—2000 c 247: See RCW 41.40.931 and 41.40.932.

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.