contribution rates change every other odd year (example: 2013, 2015, 2017). The new
rates are made available during the third or fourth quarter of the
previous calendar year. Current and previous employer contribution rates can be
found through the links below.
Current Employer Contribution Rates
Previous Employer Contribution Rates
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More Information About Contribution Rates
The money given to a retirement system to fund a member’s benefits.
Contributions are made by both members and employers.
Employers electronically report
and forward member contributions equal to 6 percent of the member's subject salary.
These contributions are deposited directly into the member’s individual account.
Member Contribution Types
Member contribution types are categories of member contributions
that define who makes the contribution and how it relates to taxes. There are
currently three types of contributions: member paid pre-tax (MPPT), member paid
after-tax (MPAT), and employer paid pre-tax (EPPT). Electing or changing a
contribution type requires that an employer notify PERS in writing and provide a
Board resolution or bargaining contract.
Contributions based on a rate
designated by the PERS Board. Employer contributions fund the actual costs of
future retirement and death benefits.
Employer Contribution Rates
amount actuarially necessary as designated by the Board that an employer must
pay to adequately fund the benefits to be provided by the contributions of the
There are three separate
benefit programs; two defined-benefit pension programs (Tier One, Tier
Two, and OPSRP), into which employers contribute a percentage of employee
salary. Each benefit program may have a different assigned employer rate.
Employer contributions are paid in addition to the 6 percent member contributions.