Please note the following:
§ The report is arranged by actuarial pool, with Independent (non-pooled) employers listed first, followed by School Districts, ending with employers participating in the State and Local Government Rate Pool.
§ Rates are applied based on pay date. These rates will be effective for payrolls dated on and after July 1, 2013, even if the pay is for work performed before that date.
§ Rates in this report include normal cost, unfunded actuarial liability (UAL), side accounts (if applicable), and retiree healthcare.
§ Rates in this report do not include pickup of the 6% employee IAP contribution.
§ School districts and charter schools that are not listed individually will pay the rates shown under the employer name “School Districts,” employer number 3000, near the bottom of page 7.