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All contribution rates below are for the Public Employees' Retirement System.

• 2023 PERS employer billing
• 2023 PERS employer comparison

Fiscal Year	Due Date	Local	Full Rate (Without Reduction)
6/30/21	4/01/23	17.11%	17.11%
6/30/20	4/01/22	15.98%	15.98%
6/30/19	4/01/21	15.11%	15.11%
6/30/18	4/01/20	13.69%	13.69%
6/30/17	4/01/19	14.11%	14.11%
6/30/16	4/01/18	13.37%	13.37%
6/30/15	4/01/17	12.91%	12.91%
6/30/14	4/01/16	12.46%	12.46%
6/30/13	4/01/15	11.92%	11.92%
6/30/12(5)	4/01/14	10.92%	10.92%
6/30/11(4)	4/01/13	11.21%	11.21%
6/30/10(3)	4/01/12	11.14%	11.14%
6/30/09	4/01/11	11.05%	11.05%
6/30/08	4/01/10	8.95%	8.95%
6/30/07(1)(2)	4/01/09	4.47%	8.05%
6/30/06(1)	4/01/08	6.18%	7.72%
6/30/05(1)	4/01/07	3.55%	5.91%
6/30/04(1)	4/01/06	1.98%	4.969%
6/30/03(1)	4/01/05	0.73%	3.65%
6/30/02(1)	4/01/04	0.00%	N/A
6/30/01	4/01/03	0.00%	N/A
6/30/00	4/01/02	0.00%	N/A
6/30/99	4/01/01	0.00%	N/A
6/30/98	4/01/00	0.00%	N/A
6/30/97	4/01/99	0.00%	N/A
6/30/96	4/01/98	0.00%	N/A

Notes

⁽¹⁾ P.L. 2003, c. 108 allows for a phase-in basis with 20% of the actuarially calculated amount for 2005. This approach will continue with 40% due in 2005, 60% due in 2006, 80% due in 2007, until 100% of the actuarial amount is due in 2008.

⁽²⁾ P.L. 2009, c. 19 allows for a deferral of 50% on normal contributions and accrued liability. Non contributory insurance is not subject to the deferral. The deferral amount will be amortized for 15 years for payments beginning 2012.

⁽³⁾P.L. 2011, c. 78, Pension Reform, reduces the rate from 11.72% to 11.14%. This is due to the elimination of cost-of-living adjustments (COLA).

⁽⁴⁾ Rate changed due to revised economic assumptions. 8.25% to 7.95%

⁽⁵⁾ Rate based on revisions to the 7/1/12 actuarial report reflected in the 7/1/13 report.

Note: The PERS annual appropriation bills are based on the second calendar quarter report of contributions. For example, the bill due 4/1/13 are based on the 3/31/11 report of contributions. (two year lag). The salaries are annualized then multiplied by the applicable rates which are shown above.