The LEOFF Plan 2 Retirement Board has a statutory duty to set contribution rates for LEOFF Plan 2. Prior to the creation of the Board on July 1, 2003, contribution rates for LEOFF Plan 2 were set by the Pension Funding Council (PFC), subject to revision by the Legislature.
The cost of the minimum benefits as defined in this plan are funded on the following ratio:
- 50% Employee contributions
- 30% Employer contributions
- 20% State contributions
LEOFF 2 Adopted Rates
| Effective Date | Member Rate (%) | Employer Rate (%) | State Rate (%) |
|---|---|---|---|
| 7/1/2023 | 8.53 | 5.12 | 3.41 |
| 7/1/2021 | 8.53 | 5.12 | 3.41 |
| 7/1/2019 | 8.59 | 5.15 | 3.44 |
| 7/1/2017 | 8.75 | 5.25 | 3.50 |
| 7/1/2015 | 8.41 | 5.05 | 3.36 |
| 7/1/2013 | 8.41 | 5.05 | 3.36 |
| 9/1/2009 | 8.46 | 5.08 | 3.38 |
| 7/1/2009 | 8.45 | 5.07 | 3.38 |
| 7/1/2008 | 8.83 | 5.30 | 3.53 |
| 9/1/2007 | 8.64 | 5.19 | 3.45 |
| 7/1/2007 | 8.60 | 5.17 | 3.43 |
| 9/1/2006 | 7.85 | 4.72 | 3.13 |
| 7/1/2006 | 7.79 | 4.68 | 3.11 |
| 9/1/2005 | 6.99 | 4.20 | 2.79 |
| 7/1/2005 | 6.75 | 4.05 | 2.70 |
| 9/1/2004 | 5.09 | 3.06 | 2.03 |
| 2/1/2004 | 5.07 | 3.04 | 2.03 |
| 7/1/2002 | 5.05 | 3.03 | 2.02 |
| 5/1/2002 | 4.39 | 2.64 | 1.75 |
| 4/1/2002 | 4.39 | 2.64 | 1.75 |
| 7/1/2001 | 4.50 | 2.70 | 1.80 |
| 9/1/2000 | 6.78 | 4.07 | 2.71 |
| 7/1/2000 | 5.41 | 3.25 | 2.16 |
| 5/1/2000 | 5.41 | 3.25 | 2.16 |
| 9/1/1999 | 5.87 | 3.52 | 2.35 |
| 7/1/1999 | 5.87 | 3.52 | 2.35 |
| 9/1/1997 | 8.48 | 5.09 | 3.39 |
| 9/1/1996 | 8.43 | 5.06 | 3.37 |
| 9/1/1995 | 8.41 | 5.05 | 3.36 |
| 3/1/1994 | 8.41 | 5.05 | 3.36 |
| 9/1/1993 | 8.41 | 5.05 | 3.36 |
| 1/1/1992 | 7.01 | 4.21 | 2.80 |
| 7/1/1989 | 7.60 | 4.56 | 3.04 |
| 9/1/1988 | 8.09 | 4.85 | 3.24 |
| 7/1/1987 | 8.09 | 4.85 | 3.24 |
| 7/1/1985 | 7.83 | 4.70 | 3.13 |
| 7/1/1983 | 7.90 | 4.74 | 3.16 |
| 7/1/1981 | 7.74 | 4.65 | 3.09 |
| 7/1/1979 | 8.08 | 4.85 | 3.23 |
| 10/1/1977 | 8.14 | 4.88 | 3.26 |