A. This Section applies to all members without exception who are employees of the County under the retirement system as established by Chapters 41.26 or 41.40 RCW‘.

B. Only for compensation earned after the effective date of the implementation of this Section and as provided by Section 414 of the Federal Internal Revenue Code, the employer of all the members specified in subsection A of this Section shall pay only those member contributions required under RCW 41.26.080(1), RCW 41.26.450(b), RCW 41.40.330(1), and RCW 41.40.650.

C. Only for the purposes of federal income taxation, the gross income of the members shall be reduced by the amount of the contribution to the respective retirement system paid by the employer.

D. All member contributions to the respective retirement system paid by the employer as provided in this Section shall be paid to the member as provided under the provisions of the retirement system.