(1) In addition to the
basic employer contribution rate established in RCW 41.45.060 or
*41.45.054, the department shall also charge employers of public
employees' retirement system, teachers' retirement system, school
employees' retirement system, public safety employees' retirement
system, or Washington state patrol retirement system members an
additional supplemental rate to pay for the cost of additional
benefits, if any, granted to members of those systems. Except as
provided in subsections (6), (7), and (9) of this section, the
supplemental contribution rates required by this section shall be
calculated by the state actuary and shall be charged regardless
of language to the contrary contained in the statute which
authorizes additional benefits.
(2) In addition to the basic member, employer, and state
contribution rate established in RCW 41.45.0604 for the law
enforcement officers' and firefighters' retirement system plan 2,
the department shall also establish supplemental rates to pay for
the cost of additional benefits, if any, granted to members of
the law enforcement officers' and firefighters' retirement system
plan 2. Except as provided in subsection (6) of this section,
these supplemental rates shall be calculated by the actuary
retained by the law enforcement officers' and firefighters' board
and the state actuary through the process provided in RCW 41.26.720(1)(a) and the state treasurer shall transfer the
additional required contributions regardless of language to the
contrary contained in the statute which authorizes the additional
benefits.
(3) The supplemental rate charged under this section to fund
benefit increases provided to active members of the public
employees' retirement system plan 1, the teachers' retirement
system plan 1, and Washington state patrol retirement system,
shall be calculated as the level percentage of all members' pay
needed to fund the cost of the benefit not later than June 30,
2024.
(4) The supplemental rate charged under this section to fund
benefit increases provided to active and retired members of the
public employees' retirement system plan 2 and plan 3, the
teachers' retirement system plan 2 and plan 3, the public safety
employees' retirement system plan 2, or the school employees'
retirement system plan 2 and plan 3 shall be calculated as the
level percentage of all members' pay needed to fund the cost of
the benefit, as calculated under RCW 41.45.060, 41.45.061, or 41.45.067.
(5) The supplemental rate charged under this section to fund
postretirement adjustments which are provided on a nonautomatic
basis to current retirees shall be calculated as the percentage
of pay needed to fund the adjustments as they are paid to the
retirees. The supplemental rate charged under this section to
fund automatic postretirement adjustments for active or retired
members of the public employees' retirement system plan 1 and the
teachers' retirement system plan 1 shall be calculated as the
level percentage of pay needed to fund the cost of the automatic
adjustments not later than June 30, 2024.
(6) A supplemental rate shall not be charged to pay for the
cost of additional benefits granted to members pursuant to
chapter 340, Laws of 1998.
(7) A supplemental rate shall not be charged to pay for the
cost of additional benefits granted to members pursuant to
**chapter 41.31A RCW; section 309, chapter 341, Laws of 1998; or
section 701, chapter 341, Laws of 1998.
(8) A supplemental rate shall not be charged to pay for the
cost of additional benefits granted to members and survivors
pursuant to chapter 94, Laws of 2006.
(9) A supplemental rate shall not be charged to pay for the
cost of the additional benefits granted to members of the
teachers' retirement system and the school employees' retirement
system plans 2 and 3 in sections 2, 4, 6, and 8, chapter 491,
Laws of 2007 until September 1, 2008. A supplemental rate shall
not be charged to pay for the cost of the additional benefits
granted to members of the public employees' retirement system
plans 2 and 3 under sections 9 and 10, chapter 491, Laws of 2007
until July 1, 2008.
[2007 c 491 § 12; 2006 c 94 § 3; (2005 c 327 § 10 expired July 1, 2006); 2004 c 242 § 41. Prior: (2003 1st sp.s. c 11 § 3 repealed by 2005 c 327 § 11); 2003 c 92 § 5; prior: 2001 2nd sp.s. c 11 § 16; 2001 2nd sp.s. c 11 § 15; 2000 c 247 § 505; 1998 c 340 § 10; 1995 c 239 § 310; 1990 c 18 § 2; 1989 1st ex.s. c 1 § 1; 1989 c 273 § 7.]
NOTES:
Reviser's note: *(1) RCW 41.45.054 was decodified by 2005
c 370 § 5, effective September 1, 2005.
**(2) Chapter 41.31A RCW was repealed by 2007 c 491 § 13,
effective January 2, 2008, however, RCW 41.31A.020 was also
amended by 2007 c 491 § 1 and 2007 c 492 § 10. For rule of
construction, see RCW 1.12.025(1).
Severability -- Conflict with federal requirements -- 2007 c 491: See notes following RCW 41.32.765.
Effective date -- 2006 c 94 § 3: "Section 3 of this act takes effect July 1, 2006." [2006 c 94 § 4.]
Expiration date -- 2005 c 327 § 10: "Section 10 of this act expires July 1, 2006." [2005 c 327 § 13.]
Effective date -- 2004 c 242: See RCW 41.37.901.
Effective date -- 2003 1st sp.s. c 11: See note following RCW 41.45.035.
Severability -- Effective date -- 2003 c 92: See RCW 41.26.905 and 41.26.906.
Effective date -- 2001 2nd sp.s. c 11: See note following RCW 41.45.010.
Effective date -- 2001 2nd sp.s. c 11: See note following RCW 41.45.030.
Effective dates -- Subchapter headings not law -- 2000 c 247: See RCW 41.40.931 and 41.40.932.
Effective date -- 1998 c 341: See RCW 41.35.901.
Effective date -- 1998 c 340: See note following RCW 2.10.146.
Intent -- Purpose -- 1995 c 239: See note following RCW 41.32.831.
Effective date -- Part and subchapter headings not law -- 1995 c 239: See notes following RCW 41.32.005.
Effective date -- 1990 c 18: See note following RCW 41.45.060.
Benefits not contractual right until date specified: RCW 41.34.100.