Every even year in the fall, the PERS Board approves the employer contribution rates for the upcoming biennium. Following approval, the accompanying valuations detailing an employer’s individual rates are published to the Actuarial Valuations webpage. Every odd year (i.e., 2019, 2021, 2023) on July 1, these approved rates take effect.
Current Employer Contribution Rates
Previous Employer Contribution Rates
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More Information About Contribution Rates
PERS Employer Contributions
Employer contributions, along with investment earnings, fund the actual costs of retirement benefits, death benefits, and administrative expenses.
Contribution rates are set by the PERS Board based on actuarial calculations that follow board rate-setting policies for employers.
Employer Contribution Rates
The amount actuarially necessary as designated by the board that an employer must pay to adequately fund employee benefits expressed as a percentage of the employer's salary.
There are three separate benefit 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.
Note: Employer contributions are separate from 6% Individual Account Program (IAP) member contributions.
Member (IAP) Contributions
Employers electronically report and forward member Individual Account Program (IAP) contributions equal to 6% of the member's subject salary. These contributions are deposited directly into the member's individual account. Learn more about the impact of Senate Bill 1049 (2019) on member contributions.
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 collective bargaining agreement. If you have more questions about changing the member contribution type, visit Changing Employee Contribution Type for the IAP.