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Employer Rate Summary
Employer Rate Summary
The Summary of PERS Employer Contribution Rates report contains contribution rates for PERS-participating employers beginning July 1, 2011.
  • The report is arranged by actuarial pool: non-pooled employers first, then school districts, followed by the State and Local Government Rate Pool (SLGRP).
  • Rates shown were applied to pay dates on and after July 1, 2011.
  • Base OPSRP rates are 6.13% for General Service and 8.84% for Police & Fire (P&F). The net OPSRP rates in this report include unfunded actuarial liability (UAL) rates.
  • The UAL rates in this report include side accounts, if applicable.
  • All employers pay at least the retiree health care rates of 0.59% on PERS payroll and 0.50% on OPSRP payroll, even if their actual net rates are negative due to a very large UAL or side account credit. UAL and side account credits cannot be applied to retiree health care charges.
  • The Tier One/Tier Two rate shown for state agencies is a blended rate that includes General Service and P&F payroll. State agencies with no P&F employees will pay less; those with P&F employees will pay more. Actual Tier One/Tier Two rates will be in the state agencies valuation report.
  • The rates in this report do not include the IAP.
  • School districts and charter schools that do not have a side account will pay the rates shown under the name "School Districts," near the bottom of page 7 of the report.
If you have questions regarding your employer rate, please contact: 
Nancy Van Dyke                      503-603-7603               nancy.vandyke@state.or.us.
Summary of PERS Employer Contribution Rates