Salary limit: information for employer reporters

Oregon law limits the amount of an employee or working retiree's salary that can be reported as "subject salary" each year. The limit helps control employer contribution rates by putting a cap on:

• The amount of salary that can be included when calculating an employee's PERS retirement benefits.
• The amount of salary on which an employer must pay contributions.
  
• The amount a high earner must contribute to their Individual Account Program (IAP) account.

The limit does not affect how much salary an employee is paid; it only affects the way that money is reported.

The salary limit amount is updated each January to reflect changes in inflation and cost of living.

To find annual salary limits for previous years, reference the Salary Limits for Employers document.