{"code":"GOV","codeName":"Government Code","section":"22960.13","citation":"Gov. Code, § 22960.13","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","url":"https://blackletter.si/government-code/title-2"},{"name":"DIVISION 5. PERSONNEL [18000. - 22980.]","url":"https://blackletter.si/government-code/title-2/division-5"},{"name":"PART 7. STATE PEACE OFFICERS' AND FIREFIGHTERS' DEFINED CONTRIBUTION PLAN [22960. - 22960.99.]","url":"https://blackletter.si/government-code/title-2/division-5/part-7"},{"name":"CHAPTER 2. Definitions [22960.10. - 22960.32.]","url":"https://blackletter.si/government-code/title-2/division-5/part-7/chapter-2"}],"history":"Added by Stats. 1998, Ch. 820, Sec. 11.   Effective September 25, 1998.","effective":"1998-09-25","html":"<p>“Compensation” means the total amount paid to an employee for a plan year as required to be reported on the employee’s Internal Revenue Service form W-2 for income tax withholding purposes. This amount shall include employee contributions picked up by the employer under Section 414(h)(2) of Title 26 of the United States Code; and any amounts deducted by the employer from the participant’s salary, including deductions for tax-deferred retirement plans or insurance programs; deductions for participation in an eligible deferred compensation plan within the meaning of Section 457 of Title 26 of the United States Code; and deductions for participation in a plan that meets the requirements of Section 125 or <a href=\"/gov/401\">401</a>(k) of Title 26 of the United States Code.</p>","text":"“Compensation” means the total amount paid to an employee for a plan year as required to be reported on the employee’s Internal Revenue Service form W-2 for income tax withholding purposes. This amount shall include employee contributions picked up by the employer under Section 414(h)(2) of Title 26 of the United States Code; and any amounts deducted by the employer from the participant’s salary, including deductions for tax-deferred retirement plans or insurance programs; deductions for participation in an eligible deferred compensation plan within the meaning of Section 457 of Title 26 of the United States Code; and deductions for participation in a plan that meets the requirements of Section 125 or 401(k) of Title 26 of the United States Code.","otherVersions":[],"url":"https://blackletter.si/government-code/definitions-22960-13","source":"California Legislative Information bulk export (pubinfo)"}