Elected Officials and Benefits Programs
March 23, 2026
by
MRSC Insight
Category:
Compensation
,
Leave Policies
,
Elected and Appointed Officials
Are elected officials covered by various state-based employee benefits programs?
The answer depends on whether elected officials are considered employees for the purposes of the program. For some purposes, an elected official will be considered an employee, particularly if compensation is paid to the official. Additionally, a local government may provide health insurance for its elected officials and their dependents, but such coverage is not mandatory.
To determine whether elected officials are covered, this blog looks at a few benefits programs on a case-by-case basis and provides some background.
Which Benefits Apply?
Elected officials are considered employees in the following contexts and, as such, are eligible/subject to the following benefits programs and tax withholding requirements:
- Federal tax withholding (see the Internal Revenue Service webpage, Tax withholding for government workers);
- Washington Long-Term Services and Supports Trust Program (WA Cares);
- Washington Paid Family Medical Leave (PFML); and
- Workers’ compensation.
Let's take a closer look at the benefits programs that apply to elected officials.
Washington State Paid Family and Medical Leave
Washington’s Paid Family Medical Leave program (PFML), chapter 50A RCW, allows a qualified employee—including those working for Washington local governments—to take up to 12 weeks paid time off in a 12-month period if a serious health condition prevents them from working or if they need time to care for an ill or injured family member, welcome a new child, mourn the death of a child, or spend time with a family member preparing for military service overseas.
The program is funded by premiums paid by both employees and employers.
Are elected officials covered under PFML?
RCW 50A.10.030 requires employees to pay for a portion of the cost of benefits available under PFML and, according to RCW 50A.05.010(4)(a), an employee is an individual “who is in the employment of an employer.” The Washington State Attorney General’s Office (AGO) concluded that local government elected officials are “employees” for purposes of the PFML program and are also responsible for a portion of the cost of PFML benefits. See AGO 2021 No. 01 (2001).
Should elected officials pay PFML premiums?
Local governments should deduct PFML premiums from paychecks for all employees including from any paychecks for elected officials. Employers may also elect to pay their employees’ share of these premiums. For more information and local PFML policy samples, see our Sick Leave and Family/Medical Leave webpage.
WA Cares
WA Cares is an employee-financed program to provide payment or partial payment for long-term healthcare services to qualified individuals who have paid into the program and need assistance.
WA Cares applies to all wages earned, including compensation for elected officials. As noted in the WA Cares FAQ, How does WA Cares define “Washington workers” when determining who participates in the program?
Whether you participate in WA Cares depends on whether your work is localized in Washington state. WA Cares uses the same localization definitions as the state’s Paid Family and Medical Leave program (found in RCW 50A.05.010). If you are included in Paid Leave, you will also be included in WA Cares unless you have an approved exemption.
Since elected officials are assessed premiums for the PFML program, they are also assessed WA Cares Fund premiums. The only category of employees not covered by WA Cares are federal employees. See RCW 50B.04.010(7) and RCW 50A.05.010(5)(b).
Workers’ Compensation
Elected officials may be relieved to know that they are covered under workers' compensation, since RCW 51.32.010 requires that any “worker” who is injured while on the job be entitled to compensation.
Under workers’ compensation, the term “worker” has the same definition as does an “employee.” However, the term also covers “all officers of the state, state agencies, counties, municipal corporations, or other public corporations, or political subdivisions.” See RCW 51.12.020.
Additionally, under WAC 296-17A-5305, there is a workers’ compensation classification for “clerical office, administrative employees, and elected officials of cities and towns.”
Which Benefits Do Not Apply to Elected Officials?
Now, to review the benefits programs that do not apply to elected officials.
Unemployment Compensation
Elected officials are not considered employees of a local government for the purpose of eligibility for unemployment compensation. These positions are excluded from the term “employment” under the Unemployment Compensation chapter, so they are not eligible to file unemployment claims. See RCW 50.44.040(9).
Washington Paid Sick Leave
Paid sick leave (RCW 49.46.200) provides paid leave from work so employees can care for themselves or family members who are ill, injured, and/or in other situations requiring time off work.
This leave does not apply to elected or appointed officials because the term “employee” specifically excludes “any individual who holds a public elective or appointive office.” See RCW 49.46.010(3)(l).
Optional Benefits Set by Local Policy
Local policy should outline whether elected officials are to receive health insurance coverage and retirement benefits.
Health Insurance
Local governments may provide health insurance coverage for their elected officials:
- RCW 41.04.180 provides that a municipality, “acting through its principal supervising official or governing body,” may provide health insurance for its employees.
- RCW 41.04.190 provides that the cost of the health insurance “is not additional compensation to the employees or elected officials covered thereby,” and so coverage can be added even after an elected official’s term has begun.
Health benefits for elected officials may be adopted either informally by a motion or by a formal resolution of the governing body. If such a change occurs, municipal policies should be amended to account for it.
The following are sample benefits policies that include elected officials:
- Clallam County Employee Benefits Policy (2022) – see Section 19
- Lynden Res. 995 (2019) – authorizing health insurance coverage for the mayor and city councilmembers
- Stanwood Res. No. 2018-06 (2018) – adopting pay and benefits for non-represented employees, including elected officials
If health insurance coverage is provided, can an elected official opt out?
Sometimes local policies will provide employees with a stipend if they opt out of health insurance. While the stipend could be given to an elected official instead of health insurance, the stipend would be treated as extra compensation. Given the constitutional prohibition against additional compensation during a term of office (see Article XI, Sec. 8), the stipend could not be given or accepted until the officer starts or is re-elected into a new term. It should also be noted that the stipend would be taxable (WAC 415-108-455).
Our Sample Document Library includes a Health Insurance Opt-Out Payment policy from Vancouver (2018) allowing city councilmembers to receive cash payments instead of city-provided health insurance.
Retirement Benefits
If a jurisdiction provides retirement benefits under one of the Washington State Department of Retirement Systems' plans (e.g., Public Employees Retirement System Plan 1 or Plan 2), all qualifying employees must be covered under the plan (see RCW 41.40.023). Note that elected officials are not automatically covered but, under RCW 41.40.023(3)(a), they can apply for membership to the plan and get coverage.
Conclusion
Although it can be confusing to understand which benefits programs apply to elected officials, one main consideration is whether those officials are considered employees under the program.
MRSC offers the following webpages for further reading on paid and unpaid leave and benefits programs for employees:
MRSC is a private nonprofit organization serving local governments in Washington State. Eligible government agencies in Washington State may use our free, one-on-one Ask MRSC service to get answers to legal, policy, or financial questions.
