The purpose of the UALRP is to provide resources and tools that educate employers and help them create funding plans to manage their contribution rates.
The UALRP was originally established through Senate Bill 1566 as a requirement for EIF participants in 2018. In 2019, it was modified in Senate Bill 1049 to be a requirement for all PERS-participating employers.
Through employer focus groups and surveys, employers told PERS what support you need to be successful. As part of an iterative process, PERS provides educational guides to assist you with this funding plan process.
Below is an overview of each of the tools and resources PERS provides to help employers understand and manage your rates.
PERS Employer Rate-Projection Tool
Employer Rate-Projection Tool (ERPT)
The Employer Rate Projection Tool projects employer contribution rates through 2035–2037. This tool also estimates the cumulative contribution reduction you will receive from establishing a new side account — in both total dollars and based on your employer rate — and contrasts that rate with what you would be expected to pay with your current rates.
To see the impact of establishing a new side account, go to the
Actuarial valuation reports
Employer contribution rates, present and past
Managing your employer contribution rates and understanding your funded status starts with reviewing your actuarial valuation report. PERS is committed to ensuring employers both understand the data provided in their valuations and how to use this information to inform their budget strategies.
Actuarial.Services@pers.oregon.gov if you have questions about your actuarial valuation.
UALRP educational guides
As part of the UALRP, PERS Actuarial Services created a series of actuarial and financial guides to explain the complex factors that make up your employer contribution rate. By better understanding your rate, you can potentially reduce it.
Each guide is offered in two formats:
Print version: Designed to be printed (no interactive features).
Download version: Designed to be downloaded, opened in Adobe Acrobat or Reader, and read onscreen (includes interactive features, including pop-up definitions).
- To request an ADA-compliant version, contact PERS at 888-320-7377 or TTY 503-603-7766.
Guide to Financial Modeling
This guide helps you understand the annual financial modeling presentation and how you can use the information for budgeting and forecasting.
Financial modeling guide for download
Financial modeling guide for print
Guide to Understanding Pooling
This guide explains how employer pooling works, how it stabilizes your rate, and how to join (SLGRP only). It is available in two versions for each of the main employer pools.
SLGRP for download
SLGRP for print
SDP for download
SDP for print
Guide to Understanding Unfunded Actuarial Liability
This guide explains what UAL is, what causes it, the different UALs that employers are currently paying off, and how to reduce your UAL rate. It also has sample screens from an employer statement to show how to find UAL charges on your invoice.
UAL for download
UAL for print
Guide to Understanding Your Valuation
This guide, provided in three editions, shows the most important pages in your valuation, what the information on those pages means, how the PERS actuary uses your financial data to calculate your rate, and more.
Choose from a downloadable, interactive PDF version (for on-screen reading) or a printable version.
SLGRP for download
SLGRP for print
School Districts Pool for download
School Districts Pool for print
Independents for download
Independents for print
Guide to Understanding Your Rate
This guide breaks down all the components that make up your PERS contribution rate.
Rate guide for download
Rate guide for print
Employer rate-relief programs
Employer rate-relief programs webpage
Learn more about programs that the Oregon Legislature has established to help reduce PERS-participating employers' future contribution rates.
Consult with local partners and government organizations for ideas on general budget and financing options:
Other options to consider
Each employer has a unique combination of funding sources and expenditures to provide services to constituent groups. PERS cannot recommend the correct balance, nor can PERS give budget advice, but we encourage employers to consider a variety of decisions in all categories and how they would influence the ability to pay their contribution rates.
Join our mailing list to receive emails or text messages about topics of interest to employers. PERS uses the
GovDelivery email service for mass communications to employers and members on a variety of topics including:
- Employer News/Announcements
- Employer Rate Relief Programs
- PERS News
PERS encourages you and other staff to
sign up for topics of importance to your organization.
Return to the Employer Rate Relief Programs webpage
In compliance with the Americans with Disabilities Act, PERS will provide documents on this page in an alternate format upon request. To request this, contact PERS at 888-320-7377 or TTY 503-603-7766.