Benefit Charges

Benefit Charges for 2021

BENEFIT TYPE ACCOUNT CODE            EMPLOYEE CHARGE EMPLOYER CHARGE
F.I.C.A.
Social Security F910 6.2% x gross salary to maximum salary of $142,800 6.2% x gross salary to maximum salary of $142,800
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: 8.53% x gross salary (effective July 1, 2021) Plan II: 8.71% x gross salary (effective July 1, 2021)
PERS (Public Employees Retirement System) F920

Plan I: 6.0% x gross salary

Plan II: 6.63% x gross salary (effective September 1, 2021)

Plan III: Employee Option

Plans I, II, III: 10.25% x gross salary (effective July 1, 2021)
TRS (WA State Teacher’s Retirement System) F920

Plan I: 6.0% x gross salary

Plan II: 8.05% x gross salary (effective September 1, 2021)

Plan III: Employee Option

Plans I, II, III: 14.42% x gross salary (effective September 1, 2021)
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 $936.00/month per eligible employee (effective July 1, 2021)
Family/Medical Leave Insurance F935 0.2533% x gross salary 0.1467% x gross salary
Employer HERP State F972 No charge to employee 0.5% x gross salary
Industrial Insurance F930 No charge to employee 0.1226 x hrs to a maximum of $19.32/month (160 hours)
Medical Aid F930 0.1010 x hrs to a maximum of $16.16/month (160 hours) 0.1010 x hrs to a maximum of $16.16/month (160 hours)
Unemployment F960 No charge to employee 0.11% x gross salary

General Rules

Student employees: employer is not charged for social security, retirement, health insurance, or unemployment. Please refer to the Student Employment Center website for more information regarding student employment eligibility.

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