{"data":{"id":"us-ca/gov-22960.13","jurisdiction":"us-ca","citation":"GOV § 22960.13","heading":"","body":"“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.","path":["Government Code - GOV","TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","DIVISION 5. PERSONNEL [18000. - 22980.]","PART 7. STATE PEACE OFFICERS' AND FIREFIGHTERS' DEFINED CONTRIBUTION PLAN [22960. - 22960.99.]","CHAPTER 2. Definitions [22960.10. - 22960.32.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d2ba5b284e127295bdc97b4b261f4858173419cdce139b900bdfa25573257bbf","source_id":"us-ca","stale":false,"prev":"us-ca/gov-22960.12","next":"us-ca/gov-22960.14"},"notice":"GroundRules: Original legal text. Not legal advice."}