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PERS Historical Employer Match Rates
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Article Content
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| Effective 7/1/2011 |
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Effective Period
Payrolls Paid
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Employer Rate
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Tier 1 / Tier 2
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Tier 1/Tier 2
Police & Fire
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OPSRP General
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OPSRP
Police & Fire
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| 07/01/11 - Present |
9.55%
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17.40%
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8.05%
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10.76%
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| Rates from 7/1/2009 to 6/30/11 |
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Effective Period
Payrolls Paid
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Employer Rate
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Tier 1 / Tier 2
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Tier 1/Tier 2
Police & Fire
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OPSRP General
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OPSRP
Police & Fire
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| 07/01/09 - 06/30/11 |
2.06%
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10.24%
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2.84%
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5.55%
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| Rates from 1/1/2008 to 6/30/2009 |
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Effective Period
Payrolls Paid
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Employer Rate
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Tier 1 / Tier 2
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Tier 1/Tier 2
Police & Fire
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OPSRP General
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OPSRP
Police & Fire
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| 01/01/2008 - 6/30/2009 |
6.54%
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6.54%
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8.03%
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11.30%
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| Rates from 6/30/2007 to 12/31/2007 |
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Calculation Method: PERS Subject Salary x Employer Rate
Effective Period
Payrolls Paid
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Employer Rate
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Tier 1 / Tier 2
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Tier 1/Tier 2
Police & Fire
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OPSRP General
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OPSRP
Police & Fire
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| 07/01/2007 - 12/31/2007 |
5.45%
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12.79%
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8.03%
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11.30%
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| Rates from 1/1/2004 to 6/30/2007 |
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Calculation Method: PERS Subject Salary x Employer Rate
Effective Period
Payrolls Paid
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Employer Rate
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Tier 1 / Tier 2
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OPSRP General
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OPSRP Police & Fire
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| 03/01/2006 - 06/30/2007 |
8.69%
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4.43%
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8.04%
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| 07/01/2005 - 02/28/2006 |
8.69%
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8.04%
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11.65%
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| 01/01/2004 - 06/30/2005 |
4.71%
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8.04%
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11.65%
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| Rates from 7/1/2003 to 12/31/2003 |
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Calculation Method: PERS Subject Salary x Employer Rate
Effective Period
Payrolls Paid
| Employer
Rate
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| 11/01/2003 - 12/31/2003 | 4.71% |
| 07/01/2003 - 10/31/2003 * | 11.31% |
* From 7/1/2003 to 7/31/2003, OSPA calculated this Employer Match at 9.49% due to the timing of the PERS Board's approval of the new rate and the time necessary to make changes to OSPA. The difference between 9.49% and 11.31% was calculated and invoiced by PERS to each agency.
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| Rates from 1/1/1968 through 6/30/2003 |
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Calculation Method: (PERS Subject Salary + 6% Pickup) x Employer Rate
Effective Period
Payrolls Paid
| Employer
Rate
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| 07/01/2001 - 06/30/2003 | 9.49% |
| 07/01/1999 - 06/30/2001 | 9.73% |
| 07/01/1997 - 06/30/1999 | 8.20% |
| 07/01/1995 - 06/30/1997 | 8.46% |
| 07/01/1992 - 06/30/1995 | 8.59% |
| 01/01/1988 - 06/30/1992 | 10.22% |
| 01/01/1984 - 12/31/1987 | 10.59% |
| 01/01/1983 - 12/31/1983 | 11.62% |
| 01/01/1982 - 12/31/1982 | 11.01% |
| 07/01/1980 - 12/31/1981 | 10.55% |
| 07/01/1979 - 06/30/1980 | 9.65% |
| 07/01/1978 - 06/30/1979 | 8.75% |
| 01/01/1976 - 06/30/1978 | 7.60% |
| 01/01/1973 - 12/31/1975 | 7.50% |
| 01/01/1969 - 12/31/1972 | 5.22% |
| 01/01/1968 - 12/31/1968 | 3.0% |
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