| Employer Rates Summary |
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The linked report contains new contribution rates for PERS participating employers beginning July 1, 2007. Individual employer valuation reports will be sent out via email in early December when they become available. It is important to note the following regarding the listed employer rates.
- The report is divided into three groups of employers: Independent (non-pooled); School Districts; and State and Local Government Rate Pool (SLGRP) Percentages shown reflect the rates that will be applied to each employer’s Tier One/Two and OPSRP payrolls for pay dates on and after July 1, 2007
- Only school districts that have a side account are shown individually on this report. Schools not shown will pay the standard School District rates of 17.64% (Tier One/Tier Two); 19.91% (OPSRP General Service) and 23.18% (OPSRP Police and Fire)
- Base OPSRP rates are 5.82% for general service and 9.09% for police/fire. However, rates applied to OPSRP payrolls also include the Tier One/Tier Two unfunded actuarial liability (UAL) rate. The net OPSRP rates shown on the attached include the Tier One/Two UAL rate and are the total to be charged against OPSRP payrolls
- The rates shown include the impact of any lump-sum payment made by an employer through December 31, 2005.
If you have any questions regarding your employer rates, please contact:
Debra Hembree 503 603 7603 debra.hembree@state.or.us
Dale Orr 503 603 7704 dale.s.orr@state.or.us
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