Chapter 6: Contributions
In this section
- Contribution rate tables for the available retirement systems
- General information about retirement contributions
- Information about nontaxed and taxed contributions
- Instructions on how to become a nontaxed employer
- Procedures for calculating employer and member contributions
Contribution Rates Effective 9/1/2024
(Employer rates include 0.20% DRS administrative expense rate)
| (Bold indicates rate change) | Plan 1 | Plan 2 | ||
|---|---|---|---|---|
| Public Employees’ Retirement System (PERS) | ||||
| Member Contribution Rate | 6.00% | 0.0600 | 6.36% | 0.0636 |
| Employer Contribution Rate | 9.11% | 0.0911 | 9.11%* | 0.0911* |
| PERS State Government Elected Officials | ||||
| Member Contribution Rate | 7.50% | 0.0750 | 6.36% | 0.0636 |
| Employer Contribution Rate | 13.57% | 0.1357 | 9.11%* | 0.0911* |
| PERS JBM State Agencies – Supreme Court Justices, Appeals and Superior Court Judges | ||||
| Member Contribution Rate | 9.76% | 0.0976 | 13.40% | 0.1340 |
| Employer Contribution Rate | 11.61% | 0.1161 | 11.61%* | 0.1161* |
| PERS JBM Counties & Cities – District Court Judges & Municipal Court Judges | ||||
| Member Contribution Rate | 12.26% | 0.1226 | 15.90% | 0.1590 |
| Employer Contribution Rate | 9.11% | 0.0911 | 9.11%* | 0.0911* |
| Public Safety Employees’ Retirement System (PSERS) | ||||
| Member Contribution Rate | NA | NA | 6.76% | 0.0676 |
| Employer Contribution Rate | NA | NA | 9.51% | 0.0951 |
| School Employees’ Retirement System (SERS) | ||||
| Member Contribution Rate | NA | NA | 7.76% | 0.0776 |
| Employer Contribution Rate | NA | NA | 10.51%* | 0.1051* |
| Teachers’ Retirement System (TRS) | ||||
| Member Contribution Rate | 6.00% | 0.0600 | 8.06% | 0.0806 |
| Employer Contribution Rate | 9.86% | 0.0986 | 9.86%* | 0.0986* |
| TRS State Government Elected Officials | ||||
| Member Contribution Rate | 7.50% | 0.0750 | 8.06% | 0.0806 |
| Employer Contribution Rate | 9.86% | 0.0986 | 9.86%* | 0.0986* |
| TRS JBM State Agencies – Supreme Court Justices, Appeals and Superior Court Judges | ||||
| Member Contribution Rate | 9.76% | 0.0976 | NA | NA |
| Employer Contribution Rate | 9.86% | 0.0986 | NA | NA |
| Law Enforcement Officers' and Fire Fighters' Retirement System (LEOFF) | Percent | Rate | Percent | Rate |
| Cities, Counties, and Fire Districts, etc. | ||||
| Member Contribution Rate | 0.00% | .0000 | 8.53% | 0.0853 |
| Employer Contribution Rate | 0.20% | .0020 | 5.32% | 0.0532 |
| State Contribution Rate | 0.00% | .0000 | 3.41% | 0.0341 |
| Ports and Universities | ||||
| Member Contribution Rate | NA | NA | 8.53% | 0.0853 |
| Employer Contribution Rate | NA | NA | 8.73% | 0.0873 |
| Washington State Patrol Retirement System (WSPRS) | ||||
| Member Contribution Rate | 8.75% | 0.0875 | 8.75% | 0.0875 |
| Employer Contribution Rate | 18.00% | 0.1800 | 18.00% | 0.1800 |
Contribution rate tables index
PERS Plan 1 – state agencies
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 10/1/1947 | 3/31/1949 | 0.05 | - |
| 4/1/1949 | 12/31/1949 | 0.05 | 0.05/$.291 |
| 1/1/1950 | 3/31/1953 | 0.05 | 0.05/$.211 |
| 4/1/1953 | 3/31/1955 | 0.05 | 0.05/$.321 |
| 4/1/1955 | 6/30/1957 | 0.05 | 0.05/$.311 |
| 7/1/1957 | 6/30/1965 | 0.05 | 0.06/$.271 |
| 7/1/1965 | 6/30/1967 | 0.05 | 0.06/$.321 |
| 7/1/1967 | 6/30/1969 | 0.05 | 0.06/$.381 |
| 7/1/1969 | 6/30/1971 | 0.05 | 0.061 |
| 7/1/1971 | 6/30/1973 | 0.05 | 0.0446 |
| 7/1/1973 | 6/30/1975 | 0.05 | 0.0705 |
| 7/1/1975 | 6/30/1976 | 0.06 | 0.0715 |
| 7/1/1976 | 6/30/1977 | 0.06 | 0.071 |
| 7/1/1977 | 6/30/1979 | 0.06 | 0.0577 |
| 7/1/1979 | 6/30/1981 | 0.06 | 0.0709 |
| 7/1/1981 | 7/31/1982 | 0.06 | 0.065 |
| 8/1/1982 | 6/30/1983 | 0.06 | 0.0656 |
| 7/1/1983 | 6/30/1985 | 0.06 | 0.0726 |
| 7/1/1985 | 6/30/1986 | 0.06 | 0.0922 |
| 7/1/1986 | 6/30/1987 | 0.06 | 0.0927 |
| 7/1/1987 | 8/31/1988 | 0.06 | 0.0611 |
| 9/1/1988 | 6/30/1989 | 0.06 | 0.0617 |
| 7/1/1989 | 8/31/1990 | 0.06 | 0.065 |
| 9/1/1990 | 8/31/1991 | 0.06 | 0.0761 |
| 9/1/1991 | 8/31/1992 | 0.06 | 0.0794 |
| 9/1/1992 | 6/30/1993 | 0.06 | 0.0751 |
| 7/1/1993 | 8/31/1993 | 0.06 | 0.0746 |
| 9/1/1993 | 8/31/1995 | 0.06 | 0.0758 |
| 9/1/1995 | 8/31/1997 | 0.06 | 0.0762 |
| 9/1/1997 | 6/30/1999 | 0.06 | 0.075 |
| 7/1/1999 | 4/30/2000 | 0.06 | 0.046 |
| 5/1/2000 | 8/31/2000 | 0.06 | 0.0381 |
| 9/1/2000 | 6/30/2001 | 0.06 | 0.0467 |
| 7/1/2001 | 3/31/2002 | 0.06 | 0.0177 |
| 4/1/2002 | 4/30/2002 | 0.06 | 0.0133 |
| 5/1/2002 | 6/30/2003 | 0.06 | 0.0132 |
| 7/1/2003 | 8/31/2004 | 0.06 | 0.014 |
| 9/1/2004 | 6/30/2005 | 0.06 | 0.0138 |
| 7/1/2005 | 6/30/2006 | 0.06 | 0.0244 |
| 7/1/2006 | 12/31/2006 | 0.06 | 0.0369 |
| 1/1/2007 | 6/30/2007 | 0.06 | 0.0546 |
| 7/1/2007 | 8/31/2007 | 0.06 | 0.0612 |
| 9/1/2007 | 6/30/2008 | 0.06 | 0.0613 |
| 7/1/2008 | 6/30/2009 | 0.06 | 0.0831 |
| 7/1/2009 | 8/31/2009 | 0.06 | 0.0529 |
| 9/1/2009 | 6/30/2011 | 0.06 | 0.0531 |
| 7/1/2011 | 8/31/2011 | 0.06 | 0.0707 |
| 9/1/2011 | 3/31/2012 | 0.06 | 0.0725 |
| 4/1/2012 | 6/30/2012 | 0.06 | 0.0708 |
| 7/1/2012 | 6/30/2013 | 0.06 | 0.0721 |
| 7/1/2013 | 8/31/2013 | 0.06 | 0.0919 |
| 9/1/2013 | 6/30/2015 | 0.06 | 0.0921 |
| 7/1/2015 | 6/30/2017 | 0.06 | 0.1118 |
| 7/1/2017 | 8/31/2018 | 0.06 | 0.127 |
| 9/1/2018 | 6/30/2019 | 0.06 | 0.1283 |
| 7/1/2019 | 8/31/2020 | 0.06 | 0.1286 |
| 9/1/2020 | 6/30/2021 | 0.06 | 0.1297 |
| 7/1/2021 | 8/31/2022 | 0.06 | 0.1025 |
| 9/1/2022 | 6/30/2023 | 0.06 | 0.1039 |
| 7/1/2023 | 8/31/2023 | 0.06 | 0.0939 |
| 9/1/2023 | 6/30/2024 | 0.06 | 0.0953 |
| 7/1/2024 | 8/31/2024 | 0.06 | 0.0903 |
| 9/1/2024 | 0.06 | 0.09112 |
1. From April 1, 1949, through June 30, 1969, employer administrative expense contributions were based on member monthly transactions, and one transaction charge per month for each reported member. As an example, from April 1, 1949, through Dec. 31, 1949, employers paid 29 cents per transaction in that period, over and above their 0.05 employer contributions.
2. Employer contribution rate includes an administrative expense rate of 0.0020.
PERS Plan 1 – Non-state agencies (political subdivisions)
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 10/1/1947 | 3/31/1949 | 0.05 | - |
| 4/1/1949 | 12/31/1949 | 0.05 | 0.05/$.291 |
| 1/1/1950 | 3/31/1953 | 0.05 | 0.05/$.211 |
| 4/1/1953 | 3/31/1955 | 0.05 | 0.05/$.321 |
| 4/1/1955 | 6/30/1957 | 0.05 | 0.05/$.311 |
| 7/1/1957 | 6/30/1965 | 0.05 | 0.06/$.271 |
| 7/1/1965 | 6/30/1967 | 0.05 | 0.06/$.321 |
| 7/1/1967 | 6/30/1969 | 0.05 | 0.06/$.381 |
| 7/1/1969 | 6/30/1971 | 0.05 | 0.061 |
| 7/1/1971 | 6/30/1973 | 0.05 | 0.0446 |
| 7/1/1973 | 6/30/1975 | 0.06 | 0.0695 |
| 7/1/1975 | 6/30/1976 | 0.06 | 0.0705 |
| 7/1/1976 | 6/30/1977 | 0.06 | 0.07 |
| 7/1/1977 | 6/30/1979 | 0.06 | 0.0567 |
| 7/1/1979 | 6/30/1981 | 0.06 | 0.0736 |
| 7/1/1981 | 7/31/1982 | 0.06 | 0.065 |
| 8/1/1982 | 6/30/1983 | 0.06 | 0.0656 |
| 7/1/1983 | 6/30/1985 | 0.06 | 0.0731 |
| 7/1/1985 | 6/30/1986 | 0.06 | 0.0876 |
| 7/1/1986 | 6/30/1987 | 0.06 | 0.0881 |
| 7/1/1987 | 8/31/1988 | 0.06 | 0.0612 |
| 9/1/1988 | 6/30/1989 | 0.06 | 0.0618 |
| 7/1/1989 | 8/31/1990 | 0.06 | 0.065 |
| 9/1/1990 | 8/31/1991 | 0.06 | 0.0761 |
| 9/1/1991 | 8/31/1992 | 0.06 | 0.0794 |
| 9/1/1992 | 6/30/1993 | 0.06 | 0.0751 |
| 7/1/1993 | 8/31/1993 | 0.06 | 0.0746 |
| 9/1/1993 | 8/31/1995 | 0.06 | 0.0758 |
| 9/1/1995 | 8/31/1997 | 0.06 | 0.0762 |
| 9/1/1997 | 6/30/1999 | 0.06 | 0.075 |
| 7/1/1999 | 4/30/2000 | 0.06 | 0.046 |
| 5/1/2000 | 8/31/2000 | 0.06 | 0.0381 |
| 9/1/2000 | 6/30/2001 | 0.06 | 0.0467 |
| 7/1/2001 | 3/31/2002 | 0.06 | 0.0177 |
| 4/1/2002 | 4/30/2002 | 0.06 | 0.0133 |
| 5/1/2002 | 6/30/2003 | 0.06 | 0.0132 |
| 7/1/2003 | 8/31/2004 | 0.06 | 0.014 |
| 9/1/2004 | 6/30/2005 | 0.06 | 0.0138 |
| 7/1/2005 | 6/30/2006 | 0.06 | 0.0244 |
| 7/1/2006 | 12/31/2006 | 0.06 | 0.0369 |
| 1/1/2007 | 6/30/2007 | 0.06 | 0.0546 |
| 7/1/2007 | 8/31/2007 | 0.06 | 0.0612 |
| 9/1/2007 | 6/30/2008 | 0.06 | 0.0613 |
| 7/1/2008 | 6/30/2009 | 0.06 | 0.0831 |
| 7/1/2009 | 8/31/2009 | 0.06 | 0.0529 |
| 9/1/2009 | 6/30/2011 | 0.06 | 0.0531 |
| 7/1/2011 | 8/31/2011 | 0.06 | 0.0707 |
| 9/1/2011 | 3/31/2012 | 0.06 | 0.0725 |
| 4/1/2012 | 6/30/2012 | 0.06 | 0.0708 |
| 7/1/2012 | 6/30/2013 | 0.06 | 0.0721 |
| 7/1/2013 | 8/31/2013 | 0.06 | 0.0919 |
| 9/1/2013 | 6/30/2015 | 0.06 | 0.0921 |
| 7/1/2015 | 6/30/2017 | 0.06 | 0.1118 |
| 7/1/2017 | 8/31/2018 | 0.06 | 0.127 |
| 9/1/2018 | 6/30/2019 | 0.06 | 0.1283 |
| 7/1/2019 | 8/31/2020 | 0.06 | 0.1286 |
| 9/1/2020 | 6/30/2021 | 0.06 | 0.1297 |
| 7/1/2021 | 8/31/2022 | 0.06 | 0.1025 |
| 9/1/2022 | 6/30/2023 | 0.06 | 0.1039 |
| 7/1/2023 | 8/31/2023 | 0.06 | 0.0939 |
| 9/1/2023 | 6/30/2024 | 0.06 | 0.0953 |
| 7/1/2024 | 8/31/2024 | 0.06 | 0.0903 |
| 9/1/2024 | 0.06 | 0.09112 |
1. From April 1, 1949, through June 30, 1969, employer administrative expense contributions were based on member monthly transactions, and one transaction charge per month for each reported member. As an example, from April 1, 1949, through Dec. 31, 1949, employers paid 29 cents per transaction in that period, over and above their 0.05 employer contributions.
2. Employer contribution rate includes an administrative expense rate of 0.0020.
PERS Plan 1 – State government elected officials
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 10/1/1947 | 3/31/1949 | 0.05 | - |
| 4/1/1949 | 12/31/1949 | 0.05 | 0.05/$.291 |
| 1/1/1950 | 3/31/1953 | 0.05 | 0.05/$.211 |
| 4/1/1953 | 3/31/1955 | 0.05 | 0.05/$.321 |
| 4/1/1955 | 6/30/1957 | 0.05 | 0.05/$.311 |
| 7/1/1957 | 6/30/1965 | 0.05 | 0.06/$.271 |
| 7/1/1965 | 6/30/1967 | 0.05 | 0.06/$.321 |
| 7/1/1967 | 6/30/1969 | 0.05 | 0.06/$.381 |
| 7/1/1969 | 6/30/1971 | 0.05 | 0.061 |
| 5/1/1971 | 6/30/1971 | 0.075 | 0.061 |
| 7/1/1971 | 6/30/1973 | 0.075 | 0.0446 |
| 7/1/1973 | 6/30/1975 | 0.075 | 0.1205 |
| 7/1/1975 | 6/30/1976 | 0.075 | 0.1215 |
| 7/1/1976 | 6/30/1977 | 0.075 | 0.121 |
| 7/1/1977 | 6/30/1979 | 0.075 | 0.0996 |
| 7/1/1979 | 6/30/1981 | 0.075 | 0.1219 |
| 7/1/1981 | 7/31/1982 | 0.075 | 0.0967 |
| 8/1/1982 | 6/30/1983 | 0.075 | 0.0973 |
| 7/1/1983 | 6/30/1985 | 0.075 | 0.1081 |
| 7/1/1985 | 6/30/1986 | 0.075 | 0.1352 |
| 7/1/1986 | 6/30/1987 | 0.075 | 0.1357 |
| 7/1/1987 | 8/31/1988 | 0.075 | 0.0841 |
| 9/1/1988 | 6/30/1989 | 0.075 | 0.0847 |
| 7/1/1989 | 8/31/1990 | 0.075 | 0.0964 |
| 9/1/1990 | 8/31/1991 | 0.075 | 0.1131 |
| 9/1/1991 | 8/31/1992 | 0.075 | 0.1168 |
| 9/1/1992 | 6/30/1993 | 0.075 | 0.1116 |
| 7/1/1993 | 8/31/1993 | 0.075 | 0.1111 |
| 9/1/1993 | 8/31/1995 | 0.075 | 0.1129 |
| 9/1/1995 | 8/31/1997 | 0.075 | 0.1133 |
| 9/1/1997 | 6/30/1999 | 0.075 | 0.1116 |
| 7/1/1999 | 4/30/2000 | 0.075 | 0.0681 |
| 5/1/2000 | 8/31/2000 | 0.075 | 0.056 |
| 9/1/2000 | 6/30/2001 | 0.075 | 0.0689 |
| 7/1/2001 | 3/31/2002 | 0.075 | 0.0254 |
| 4/1/2002 | 4/30/2002 | 0.075 | 0.0188 |
| 5/1/2002 | 6/30/2003 | 0.075 | 0.0187 |
| 7/1/2003 | 8/31/2004 | 0.075 | 0.0199 |
| 9/1/2004 | 6/30/2005 | 0.075 | 0.0198 |
| 7/1/2005 | 6/30/2006 | 0.075 | 0.0357 |
| 7/1/2006 | 12/31/2006 | 0.075 | 0.0544 |
| 1/1/2007 | 6/30/2007 | 0.075 | 0.081 |
| 7/1/2007 | 8/31/2007 | 0.075 | 0.0909 |
| 9/1/2007 | 6/30/2008 | 0.075 | 0.0912 |
| 7/1/2008 | 6/30/2009 | 0.075 | 0.1239 |
| 7/1/2009 | 8/31/2009 | 0.075 | 0.0786 |
| 9/1/2009 | 6/30/2011 | 0.075 | 0.0789 |
| 7/1/2011 | 8/31/2011 | 0.075 | 0.1053 |
| 9/1/2011 | 3/31/2012 | 0.075 | 0.108 |
| 4/1/2012 | 6/30/2012 | 0.075 | 0.1054 |
| 7/1/2012 | 6/30/2013 | 0.075 | 0.1074 |
| 7/1/2013 | 8/31/2013 | 0.075 | 0.1371 |
| 9/1/2013 | 6/30/2015 | 0.075 | 0.1373 |
| 7/1/2015 | 6/30/2017 | 0.075 | 0.1668 |
| 7/1/2017 | 8/31/2018 | 0.075 | 0.1896 |
| 9/1/2018 | 6/30/2019 | 0.075 | 0.1916 |
| 7/1/2019 | 8/31/2020 | 0.075 | 0.1920 |
| 9/1/2020 | 06/30/2021 | 0.075 | 0.1937 |
| 7/1/2021 | 8/31/2022 | 0.075 | 0.1529 |
| 9/1/2022 | 6/30/2023 | 0.0750 | 0.1550 |
| 7/1/2023 | 8/31/2023 | 0.0750 | 0.1400 |
| 9/1/2023 | 6/30/2024 | 0.0750 | 0.1420 |
| 7/1/2024 | 8/31/2024 | 0.0750 | 0.1345 |
| 9/1/2024 | 0.0750 | 0.13572 |
1. From April 1, 1949, through June 30, 1969, employer administrative expense contributions were based on member monthly transactions, and one transaction charge per month for each reported member. As an example, from April 1, 1949, through Dec. 31, 1949, employers paid 29 cents per transaction in that period, over and above their 0.05 employer contributions.
2. Employer contribution rate includes an administrative expense rate of 0.0020.
PERS JBM PLAN 1-state agencies: supreme court justices, appeals and superior court judges
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 1/1/2007 | 6/30/2007 | 0.0976 | 0.0796 |
| 7/1/2007 | 8/31/2007 | 0.0976 | 0.0862 |
| 9/1/2007 | 6/30/2008 | 0.0976 | 0.0863 |
| 7/1/2008 | 6/30/2009 | 0.0976 | 0.1081 |
| 7/1/2009 | 8/31/2009 | 0.0976 | 0.0779 |
| 9/1/2009 | 6/30/2011 | 0.0976 | 0.0781 |
| 7/1/2011 | 8/31/2011 | 0.0976 | 0.0957 |
| 9/1/2011 | 3/31/2012 | 0.0976 | 0.0975 |
| 4/1/2012 | 6/30/2012 | 0.0976 | 0.0958 |
| 7/1/2012 | 6/30/2013 | 0.0976 | 0.0971 |
| 7/1/2013 | 8/31/2013 | 0.0976 | 0.1169 |
| 9/1/2013 | 6/30/2015 | 0.0976 | 0.1171 |
| 7/1/2015 | 6/30/2017 | 0.0976 | 0.1368 |
| 7/1/2017 | 8/31/2018 | 0.0976 | 0.152 |
| 9/1/2018 | 6/30/2019 | 0.0976 | 0.1533 |
| 7/1/2019 | 8/31/2020 | 0.0976 | 0.1536 |
| 9/1/2020 | 6/30/2021 | 0.0976 | 0.1547 |
| 7/1/2021 | 8/31/2022 | 0.0976 | 0.1275 |
| 9/1/2022 | 6/30/2023 | 0.0976 | 0.1289 |
| 7/1/2023 | 8/31/2023 | 0.0976 | 0.1189 |
| 9/1/2023 | 6/30/2024 | 0.0976 | 0.1203 |
| 7/1/2024 | 8/31/2024 | 0.0976 | 0.1153 |
| 9/1/2024 | 0.0976 | 0.11611 |
1.Employer contribution rate includes an administrative expense rate of 0.0020.
PERS JBM PLAN 1-counties: district court judges
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 1/1/2007 | 6/30/2007 | 0.1226 | 0.0546 |
| 7/1/2007 | 8/31/2007 | 0.1226 | 0.0612 |
| 9/1/2007 | 6/30/2008 | 0.1226 | 0.0613 |
| 7/1/2008 | 6/30/2009 | 0.1226 | 0.0831 |
| 7/1/2009 | 8/31/2009 | 0.1226 | 0.0529 |
| 9/1/2009 | 6/30/2011 | 0.1226 | 0.0531 |
| 7/1/2011 | 8/31/2011 | 0.1226 | 0.0707 |
| 9/1/2011 | 3/31/2012 | 0.1226 | 0.0725 |
| 4/1/2012 | 6/30/2012 | 0.1226 | 0.0708 |
| 7/1/2012 | 6/30/2013 | 0.1226 | 0.0721 |
| 7/1/2013 | 8/31/2013 | 0.1226 | 0.0919 |
| 9/1/2013 | 6/30/2015 | 0.1226 | 0.0921 |
| 7/1/2015 | 6/30/2017 | 0.1226 | 0.1118 |
| 7/1/2017 | 8/31/2018 | 0.1226 | 0.127 |
| 9/1/2018 | 6/30/2019 | 0.1226 | 0.1283 |
| 7/1/2019 | 8/31/2020 | 0.1226 | 0.1286 |
| 9/1/2020 | 6/30/2021 | 0.1226 | 0.1297 |
| 7/1/2021 | 8/31/2022 | 0.1226 | 0.1025 |
| 9/1/2022 | 6/30/2023 | 0.1226 | 0.1039 |
| 7/1/2023 | 8/31/2023 | 0.1226 | 0.0939 |
| 9/1/2023 | 6/30/2024 | 0.1226 | 0.0953 |
| 7/1/2024 | 8/31/2024 | 0.1226 | 0.0903 |
| 9/1/2024 | 0.1226 | 0.09111 |
1.Employer contribution rate includes an administrative expense rate of 0.0020.
PERS JBM PLAN 1-cities: municipal court judges
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 1/1/2007 | 6/30/2007 | 0.1226 | 0.0546 |
| 7/1/2007 | 8/31/2007 | 0.1226 | 0.0612 |
| 9/1/2007 | 6/30/2008 | 0.1226 | 0.0613 |
| 7/1/2008 | 6/30/2009 | 0.1226 | 0.0831 |
| 7/1/2009 | 8/31/2009 | 0.1226 | 0.0529 |
| 9/1/2009 | 6/30/2011 | 0.1226 | 0.0531 |
| 7/1/2011 | 8/31/2011 | 0.1226 | 0.0707 |
| 9/1/2011 | 3/31/2012 | 0.1226 | 0.0725 |
| 4/1/2012 | 6/30/2012 | 0.1226 | 0.0708 |
| 7/1/2012 | 6/30/2013 | 0.1226 | 0.0721 |
| 7/1/2013 | 8/31/2013 | 0.1226 | 0.0919 |
| 9/1/2013 | 6/30/2015 | 0.1226 | 0.0921 |
| 7/1/2015 | 6/30/2017 | 0.1226 | 0.1118 |
| 7/1/2017 | 8/31/2018 | 0.1226 | 0.127 |
| 9/1/2018 | 6/30/2019 | 0.1226 | 0.1283 |
| 7/1/2019 | 8/31/2020 | 0.1226 | 0.1286 |
| 9/1/2020 | 6/31/2021 | 0.1226 | 0.12971 |
| 7/1/2021 | 8/31/2022 | 0.1226 | 0.1025 |
| 9/1/2022 | 6/30/2023 | 0.1226 | 0.1039 |
| 7/1/2023 | 8/31/2023 | 0.1226 | 0.0939 |
| 9/1/2023 | 6/30/2024 | 0.1226 | 0.0953 |
| 7/1/2024 | 8/31/2024 | 0.1226 | 0.0903 |
| 9/1/2024 | 0.1226 | 0.09111 |
1.Employer contribution rate includes an administrative expense rate of 0.0020.
PERS Plan 2 – state agencies
| From this date | Through this date | Member rate | Employer rate1 |
|---|---|---|---|
| 10/1/19772 | 6/30/1979 | 0.0551 | 0.0707 |
| 7/1/1979 | 6/30/1981 | 0.0551 | 0.0724 |
| 7/1/1981 | 7/31/1982 | 0.0511 | 0.065 |
| 8/1/1982 | 6/30/1983 | 0.0511 | 0.0656 |
| 7/1/1983 | 6/30/1985 | 0.0511 | 0.0726 |
| 7/1/1985 | 6/30/1986 | 0.0483 | 0.0838 |
| 7/1/1986 | 6/30/1987 | 0.0483 | 0.0843 |
| 7/1/1987 | 8/31/1988 | 0.049 | 0.0615 |
| 9/1/1988 | 6/30/1989 | 0.049 | 0.0621 |
| 7/1/1989 | 8/31/1990 | 0.047 | 0.065 |
| 9/1/1990 | 8/31/1991 | 0.047 | 0.0761 |
| 9/1/1991 | 12/31/1991 | 0.047 | 0.0794 |
| 1/1/1992 | 8/31/1992 | 0.0485 | 0.0794 |
| 9/1/1992 | 6/30/1993 | 0.0485 | 0.0751 |
| 7/1/1993 | 8/31/1993 | 0.0485 | 0.0746 |
| 9/1/1993 | 8/31/1995 | 0.05 | 0.0758 |
| 9/1/1995 | 8/31/1997 | 0.0508 | 0.0762 |
| 9/1/1997 | 6/30/1999 | 0.0465 | 0.075 |
| 7/1/1999 | 4/30/2000 | 0.0185 | 0.046 |
| 5/1/2000 | 8/31/2000 | 0.0154 | 0.0381 |
| 9/1/2000 | 6/30/2001 | 0.0243 | 0.0467 |
| 7/1/2001 | 3/31/2002 | 0.0088 | 0.0177 |
| 4/1/2002 | 4/30/2002 | 0.0065 | 0.0133 |
| 5/1/2002 | 6/30/2003 | 0.0065 | 0.0132 |
| 7/1/2003 | 8/31/2004 | 0.0118 | 0.014 |
| 9/1/2004 | 6/30/2005 | 0.0118 | 0.0138 |
| 7/1/2005 | 6/30/2006 | 0.0225 | 0.0244 |
| 7/1/2006 | 12/31/2006 | 0.035 | 0.0369 |
| 1/1/2007 | 6/30/2007 | 0.035 | 0.0546 |
| 7/1/2007 | 8/31/2007 | 0.0415 | 0.0612 |
| 9/1/2007 | 6/30/2008 | 0.0415 | 0.0613 |
| 7/1/2008 | 6/30/2009 | 0.0545 | 0.0831 |
| 7/1/2009 | 8/31/2009 | 0.0389 | 0.0529 |
| 9/1/2009 | 6/30/2011 | 0.039 | 0.0531 |
| 7/1/2011 | 8/31/2011 | 0.0459 | 0.0707 |
| 9/1/2011 | 3/31/2012 | 0.0464 | 0.0725 |
| 4/1/2012 | 6/30/2012 | 0.0464 | 0.0708 |
| 7/1/2012 | 6/30/2013 | 0.0464 | 0.0721 |
| 7/1/2013 | 8/31/2013 | 0.0492 | 0.0919 |
| 9/1/2013 | 6/30/2015 | 0.0492 | 0.0921 |
| 7/1/2015 | 6/30/2017 | 0.0612 | 0.1118 |
| 7/1/2017 | 8/31/2018 | 0.0738 | 0.127 |
| 9/1/2018 | 6/30/2019 | 0.0741 | 0.1283 |
| 7/1/2019 | 8/31/2020 | 0.079 | 0.1286 |
| 9/1/2020 | 6/30/2021 | 0.079 | 0.1297 |
| 7/1/2021 | 8/31/2022 | 0.0636 | 0.1025 |
| 9/1/2022 | 6/30/2023 | 0.0636 | 0.1039 |
| 7/1/2023 | 8/31/2023 | 0.0636 | 0.0939 |
| 9/1/2023 | 6/30/2024 | 0.0636 | 0.0953 |
| 7/1/2024 | 8/31/2024 | 0.0636 | 0.0903 |
| 9/1/2024 | 0.0636 | 0.09113 |
1. Employer contribution rate for PERS Plan 3 is the same.
2. To report Plan 2 members for periods prior to Oct. 1, 1977, use the member contribution rate of 0.0551. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported
3.Employer contribution rate includes an administrative expense rate of 0.0020.
PERS Plan 2 – non-state agencies (political subdivisions)
| From this date | Through this date | Member rate | Employer rate1 |
|---|---|---|---|
| 10/1/19772 | 6/30/1979 | 0.0551 | 0.0707 |
| 7/1/1979 | 6/30/1981 | 0.0551 | 0.0741 |
| 7/1/1981 | 7/31/1982 | 0.0511 | 0.065 |
| 8/1/1982 | 6/30/1983 | 0.0511 | 0.0656 |
| 7/1/1983 | 6/30/1985 | 0.0511 | 0.0731 |
| 7/1/1985 | 6/30/1986 | 0.0483 | 0.0792 |
| 7/1/1986 | 6/30/1987 | 0.0483 | 0.0797 |
| 7/1/1987 | 8/31/1988 | 0.049 | 0.0616 |
| 9/1/1988 | 6/30/1989 | 0.049 | 0.0622 |
| 7/1/1989 | 8/31/1990 | 0.047 | 0.065 |
| 9/1/1990 | 8/31/1991 | 0.047 | 0.0761 |
| 9/1/1991 | 12/31/1991 | 0.047 | 0.0794 |
| 1/1/1992 | 8/31/1992 | 0.0485 | 0.0794 |
| 9/1/1992 | 6/30/1993 | 0.0485 | 0.0751 |
| 7/1/1993 | 8/31/1993 | 0.0485 | 0.0746 |
| 9/1/1993 | 8/31/1995 | 0.05 | 0.0758 |
| 9/1/1995 | 8/31/1997 | 0.0508 | 0.0762 |
| 9/1/1997 | 6/30/1999 | 0.0465 | 0.075 |
| 7/1/1999 | 4/30/2000 | 0.0185 | 0.046 |
| 5/1/2000 | 8/31/2000 | 0.0154 | 0.0381 |
| 9/1/2000 | 6/30/2001 | 0.0243 | 0.0467 |
| 7/1/2001 | 3/31/2002 | 0.0088 | 0.0177 |
| 4/1/2002 | 4/30/2002 | 0.0065 | 0.0133 |
| 5/1/2002 | 6/30/2003 | 0.0065 | 0.0132 |
| 7/1/2003 | 8/31/2004 | 0.0118 | 0.014 |
| 9/1/2004 | 6/30/2005 | 0.0118 | 0.0138 |
| 7/1/2005 | 6/30/2006 | 0.0225 | 0.0244 |
| 7/1/2006 | 12/31/2006 | 0.035 | 0.0369 |
| 1/1/2007 | 6/30/2007 | 0.035 | 0.0546 |
| 7/1/2007 | 8/31/2007 | 0.0415 | 0.0612 |
| 9/1/2007 | 6/30/2008 | 0.0415 | 0.0613 |
| 7/1/2008 | 6/30/2009 | 0.0545 | 0.0831 |
| 7/1/2009 | 8/31/2009 | 0.0389 | 0.0529 |
| 9/1/2009 | 6/30/2011 | 0.039 | 0.0531 |
| 7/1/2011 | 8/31/2011 | 0.0459 | 0.0707 |
| 9/1/2011 | 3/31/2012 | 0.0464 | 0.0725 |
| 4/1/2012 | 6/30/2012 | 0.0464 | 0.0708 |
| 7/1/2012 | 6/30/2013 | 0.0464 | 0.0721 |
| 7/1/2013 | 8/31/2013 | 0.0492 | 0.0919 |
| 9/1/2013 | 6/30/2015 | 0.0492 | 0.0921 |
| 7/1/2015 | 6/30/2017 | 0.0612 | 0.1118 |
| 7/1/2017 | 8/31/2018 | 0.0738 | 0.127 |
| 9/1/2018 | 6/30/2019 | 0.0741 | 0.1283 |
| 7/1/2019 | 8/31/2020 | 0.079 | 0.1286 |
| 9/1/2020 | 6/30/2021 | 0.079 | 0.1297 |
| 7/1/2021 | 8/31/2022 | 0.0636 | 0.1025 |
| 9/1/2022 | 6/30/2023 | 0.0636 | 0.1039 |
| 7/1/2023 | 8/31/2023 | 0.0636 | 0.0939 |
| 9/1/2023 | 6/30/2024 | 0.0636 | 0.0953 |
| 7/1/2024 | 8/31/2024 | 0.0636 | 0.0903 |
| 9/1/2024 | 0.0636 | 0.09113 |
1. Employer contribution rate for PERS Plan 3 is the same.
2. To report Plan 2 members for periods prior to Oct. 1, 1977, use the member contribution rate of 0.0551. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported
3. Employer contribution rate includes an administrative expense rate of 0.0020.
PERS Plan 2 – state government elected officials
| From this date | Through this date | Member rate | Employer rate1 |
|---|---|---|---|
| 10/1/19772 | 6/30/1979 | 0.0551 | 0.0707 |
| 7/1/1979 | 6/30/1981 | 0.0551 | 0.0724 |
| 7/1/1981 | 7/31/1982 | 0.0511 | 0.065 |
| 8/1/1982 | 6/30/1983 | 0.0511 | 0.0656 |
| 7/1/1983 | 6/30/1985 | 0.0511 | 0.0731 |
| 7/1/1985 | 6/30/1986 | 0.0483 | 0.0838 |
| 7/1/1986 | 6/30/1987 | 0.0483 | 0.0843 |
| 7/1/1987 | 8/31/1988 | 0.049 | 0.067 |
| 9/1/1988 | 6/30/1989 | 0.049 | 0.0676 |
| 7/1/1989 | 8/31/1990 | 0.047 | 0.065 |
| 9/1/1990 | 8/31/1991 | 0.047 | 0.0761 |
| 9/1/1991 | 12/31/1991 | 0.047 | 0.0794 |
| 1/1/1992 | 8/31/1992 | 0.0485 | 0.0794 |
| 9/1/1992 | 6/30/1993 | 0.0485 | 0.0751 |
| 7/1/1993 | 8/31/1993 | 0.0485 | 0.0746 |
| 9/1/1993 | 8/31/1995 | 0.05 | 0.0758 |
| 9/1/1995 | 8/31/1997 | 0.0508 | 0.0762 |
| 9/1/1997 | 6/30/1999 | 0.0465 | 0.075 |
| 7/1/1999 | 4/30/2000 | 0.0185 | 0.046 |
| 5/1/2000 | 8/31/2000 | 0.0154 | 0.0381 |
| 9/1/2000 | 6/30/2001 | 0.0243 | 0.0467 |
| 7/1/2001 | 3/31/2002 | 0.0088 | 0.0177 |
| 4/1/2002 | 4/30/2002 | 0.0065 | 0.0133 |
| 5/1/2002 | 6/30/2003 | 0.0065 | 0.0132 |
| 7/1/2003 | 8/31/2004 | 0.0118 | 0.014 |
| 9/1/2004 | 6/30/2005 | 0.0118 | 0.0138 |
| 7/1/2005 | 6/30/2006 | 0.0225 | 0.0244 |
| 7/1/2006 | 12/31/2006 | 0.035 | 0.0369 |
| 1/1/2007 | 6/30/2007 | 0.035 | 0.0546 |
| 7/1/2007 | 8/31/2007 | 0.0415 | 0.0612 |
| 9/1/2007 | 6/30/2008 | 0.0415 | 0.0613 |
| 7/1/2008 | 6/30/2009 | 0.0545 | 0.0831 |
| 7/1/2009 | 8/31/2009 | 0.0389 | 0.0529 |
| 9/1/2009 | 6/30/2011 | 0.039 | 0.0531 |
| 7/1/2011 | 8/31/2011 | 0.0459 | 0.0707 |
| 9/1/2011 | 3/31/2012 | 0.0464 | 0.0725 |
| 4/1/2012 | 6/30/2012 | 0.0464 | 0.0708 |
| 7/1/2012 | 6/30/2013 | 0.0464 | 0.0721 |
| 7/1/2013 | 8/31/2013 | 0.0492 | 0.0919 |
| 9/1/2013 | 6/30/2015 | 0.0492 | 0.0921 |
| 7/1/2015 | 6/30/2017 | 0.0612 | 0.1118 |
| 7/1/2017 | 8/31/2018 | 0.0738 | 0.127 |
| 9/1/2018 | 6/30/2019 | 0.0741 | 0.1283 |
| 7/1/2019 | 8/31/2020 | 0.079 | 0.1286 |
| 9/1/2020 | 6/30/2021 | 0.079 | 0.12973 |
| 7/1/2021 | 8/31/2022 | 0.0636 | 0.1025 |
| 9/1/2022 | 6/30/2023 | 0.0636 | 0.1039 |
| 7/1/2023 | 8/31/2023 | 0.0636 | 0.0939 |
| 9/1/2023 | 6/30/2024 | 0.0636 | 0.0953 |
| 7/1/2024 | 8/31/2024 | 0.0636 | 0.0903 |
| 9/1/2024 | 0.0636 | 0.09113 |
1. Employer contribution rate for PERS Plan 3 is the same.
2. To report Plan 2 members for periods prior to Oct. 1, 1977, use the member contribution rate of 0.0551. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported
3.Employer contribution rate includes an administrative expense rate of 0.0020.
PERS JBM PLAN 2-state agencies: supreme court justices, appeals and superior court judges
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 1/1/2007 | 6/30/2007 | 0.0625 | 0.0796 |
| 7/1/2007 | 8/31/2007 | 0.0788 | 0.0862 |
| 9/1/2007 | 6/30/2008 | 0.0788 | 0.0863 |
| 7/1/2008 | 6/30/2009 | 0.1113 | 0.1081 |
| 7/1/2009 | 8/31/2009 | 0.0723 | 0.0779 |
| 9/1/2009 | 6/30/2011 | 0.0725 | 0.0781 |
| 7/1/2011 | 8/31/2011 | 0.0898 | 0.0957 |
| 9/1/2011 | 3/31/2012 | 0.091 | 0.0975 |
| 4/1/2012 | 6/30/2012 | 0.091 | 0.0958 |
| 7/1/2012 | 6/30/2013 | 0.091 | 0.0971 |
| 7/1/2013 | 8/31/2013 | 0.098 | 0.1169 |
| 9/1/2013 | 6/30/2015 | 0.098 | 0.1171 |
| 7/1/2015 | 6/30/2017 | 0.128 | 0.1368 |
| 7/1/2017 | 8/31/2018 | 0.1595 | 0.152 |
| 9/1/2018 | 6/30/2019 | 0.1603 | 0.1533 |
| 7/1/2019 | 8/31/2020 | 0.1725 | 0.1536 |
| 9/1/2020 | 6/30/2021 | 0.1725 | 0.1547 |
| 7/1/2021 | 8/31/2022 | 0.1340 | 0.1275 |
| 9/1/2022 | 6/30/2023 | 0.1340 | 0.1289 |
| 7/1/2023 | 8/31/2023 | 0.1340 | 0.1189 |
| 9/1/2023 | 6/30/2024 | 0.1340 | 0.1203 |
| 7/1/2024 | 8/31/2024 | 0.1340 | 0.1153 |
| 9/1/2024 | 0.1340 | 0.11611 |
1.Employer contribution rate includes an administrative expense rate of 0.0020.
PERS JBM PLAN 2-counties: district court judges
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 1/1/2007 | 6/30/2007 | 0.0875 | 0.0546 |
| 7/1/2007 | 8/31/2007 | 0.1038 | 0.0612 |
| 9/1/2007 | 6/30/2008 | 0.1038 | 0.0613 |
| 7/1/2008 | 6/30/2009 | 0.1363 | 0.0831 |
| 7/1/2009 | 8/31/2009 | 0.0973 | 0.0529 |
| 9/1/2009 | 6/30/2011 | 0.0975 | 0.0531 |
| 7/1/2011 | 8/31/2011 | 0.1148 | 0.0707 |
| 9/1/2011 | 3/31/2012 | 0.116 | 0.0725 |
| 4/1/2012 | 6/30/2012 | 0.116 | 0.0708 |
| 7/1/2012 | 6/30/2013 | 0.116 | 0.0721 |
| 7/1/2013 | 8/31/2013 | 0.123 | 0.0919 |
| 9/1/2013 | 6/30/2015 | 0.123 | 0.0921 |
| 7/1/2015 | 6/30/2017 | 0.153 | 0.1118 |
| 7/1/2017 | 8/31/2018 | 0.1845 | 0.127 |
| 9/1/2018 | 6/30/2019 | 0.1853 | 0.1283 |
| 7/1/2019 | 8/31/2020 | 0.1975 | 0.1286 |
| 9/1/2020 | 6/30/2021 | 0.1975 | 0.1297 |
| 7/1/2021 | 8/31/2022 | 0.1590 | 0.1025 |
| 9/1/2022 | 6/30/2023 | 0.1590 | 0.1039 |
| 7/1/2023 | 8/31/2023 | 0.1590 | 0.0939 |
| 9/1/2023 | 6/30/2024 | 0.1590 | 0.0953 |
| 7/1/2024 | 8/31/2024 | 0.1590 | 0.0903 |
| 9/1/2024 | 0.1590 | 0.09111 |
1.Employer contribution rate includes an administrative expense rate of 0.0020.
PERS JBM PLAN 2-cities: municipal court judges
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 1/1/2007 | 6/30/2007 | 0.0875 | 0.0546 |
| 7/1/2007 | 8/31/2007 | 0.1038 | 0.0612 |
| 9/1/2007 | 6/30/2008 | 0.1038 | 0.0613 |
| 7/1/2008 | 6/30/2009 | 0.1363 | 0.0831 |
| 7/1/2009 | 8/31/2009 | 0.0973 | 0.0529 |
| 9/1/2009 | 6/30/2011 | 0.0975 | 0.0531 |
| 7/1/2011 | 8/31/2011 | 0.1148 | 0.0707 |
| 9/1/2011 | 3/31/2012 | 0.116 | 0.0725 |
| 4/1/2012 | 6/30/2012 | 0.116 | 0.0708 |
| 7/1/2012 | 6/30/2013 | 0.116 | 0.0721 |
| 7/1/2013 | 8/31/2013 | 0.123 | 0.0919 |
| 9/1/2013 | 6/30/2015 | 0.123 | 0.0921 |
| 7/1/2015 | 6/30/2017 | 0.153 | 0.1118 |
| 7/1/2017 | 8/31/2018 | 0.1845 | 0.127 |
| 9/1/2018 | 6/30/2019 | 0.1853 | 0.1283 |
| 7/1/2019 | 8/31/2020 | 0.1975 | 0.1286 |
| 9/1/2020 | 6/30/2021 | 0.1975 | 0.1297 |
| 7/1/2021 | 8/31/2022 | 0.1590 | 0.1025 |
| 9/1/2022 | 6/30/2023 | 0.1590 | 0.1039 |
| 7/1/2023 | 8/31/2023 | 0.1590 | 0.0939 |
| 9/1/2023 | 6/30/2024 | 0.1590 | 0.0953 |
| 7/1/2024 | 8/31/2024 | 0.1590 | 0.0903 |
| 9/1/2024 | 0.1590 | 0.09111 |
1.Employer contribution rate includes an administrative expense rate of 0.0020.
PERS Plan 3 member contribution rate options
| Option | Contribution rate |
|---|---|
| A | 5% of pay at all ages |
| B | 5% of pay until age 35 6% of pay from age 35 until 44 7.5% age 45 and above |
| C | 6% of pay until age 35 7.5% of pay from age 35 until 44 8.5% age 45 and above |
| D | 7% of pay at all ages |
| E | 10% of pay at all ages |
| F | 15% of pay at all ages |
PERS Plan 3 employer contribution rate
The employer contribution rate for PERS Plan 3 is the same as the PERS Plan 2 rate.
PERS JBM PLAN 3-state agencies: supreme court justices, appeals and superior court judges
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 1/1/2007 | 6/30/2007 | 0.075 minimum | 0.0796 |
| 7/1/2007 | 8/31/2007 | 0.075 minimum | 0.0862 |
| 9/1/2007 | 6/30/2008 | 0.075 minimum | 0.0863 |
| 7/1/2008 | 6/30/2009 | 0.075 minimum | 0.1081 |
| 7/1/2009 | 8/31/2009 | 0.075 minimum | 0.0779 |
| 9/1/2009 | 6/30/2011 | 0.075 minimum | 0.0779 |
| 7/1/2011 | 8/31/2011 | 0.075 minimum | 0.0957 |
| 9/1/2011 | 3/31/2012 | 0.075 minimum | 0.0975 |
| 4/1/2012 | 6/30/2012 | 0.075 minimum | 0.0958 |
| 7/1/2012 | 6/30/2013 | 0.075 minimum | 0.0971 |
| 7/1/2013 | 8/31/2013 | 0.075 minimum | 0.1169 |
| 9/1/2013 | 6/30/2015 | 0.075 minimum | 0.1171 |
| 7/1/2015 | 6/30/2017 | 0.075 minimum | 0.1368 |
| 7/1/2017 | 8/31/2018 | 0.075 minimum | 0.152 |
| 9/1/2018 | 6/30/2019 | 0.075 minimum | 0.1533 |
| 7/1/2019 | 8/31/2020 | 0.075 minimum | 0.1536 |
| 9/1/2020 | 6/30/2021 | 0.075 minimum | 0.1547 |
| 7/1/2021 | 8/31/2022 | 0.075 minimum | 0.1275 |
| 9/1/2022 | 6/30/2023 | 0.075 minimum | 0.1289 |
| 7/1/2023 | 8/31/2023 | 0.075 minimum | 0.1189 |
| 9/1/2023 | 6/30/2024 | 0.075 minimum | 0.1203 |
| 7/1/2024 | 8/31/2024 | 0.075 minimum | 0.1153 |
| 9/1/2024 | 0.075 minimum | 0.11611 |
1.Employer contribution rate includes an administrative expense rate of 0.0020.
PERS JBM PLAN 3-counties: district court judges
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 1/1/2007 | 6/30/2007 | 0.075 minimum | 0.0546 |
| 7/1/2007 | 8/31/2007 | 0.075 minimum | 0.0612 |
| 9/1/2007 | 6/30/2008 | 0.075 minimum | 0.0613 |
| 7/1/2008 | 6/30/2009 | 0.075 minimum | 0.0831 |
| 7/1/2009 | 8/31/2009 | 0.075 minimum | 0.0529 |
| 9/1/2009 | 6/30/2011 | 0.075 minimum | 0.0531 |
| 7/1/2011 | 8/31/2011 | 0.075 minimum | 0.0707 |
| 9/1/2011 | 3/31/2012 | 0.075 minimum | 0.0725 |
| 4/1/2012 | 6/30/2012 | 0.075 minimum | 0.0708 |
| 7/1/2012 | 6/30/2013 | 0.075 minimum | 0.0721 |
| 7/1/2013 | 8/31/2013 | 0.075 minimum | 0.0919 |
| 9/1/2013 | 6/30/2015 | 0.075 minimum | 0.0921 |
| 7/1/2015 | 6/30/2017 | 0.075 minimum | 0.1118 |
| 7/1/2017 | 8/31/2018 | 0.075 minimum | 0.127 |
| 9/1/2018 | 6/30/2019 | 0.075 minimum | 0.1283 |
| 7/1/2019 | 8/31/2020 | 0.075 minimum | 0.1286 |
| 9/1/2020 | 6/30/2021 | 0.075 minimum | 0.1297 |
| 7/1/2021 | 8/31/2022 | 0.075 minimum | 0.1025 |
| 9/1/2022 | 6/30/2023 | 0.075 minimum | 0.1039 |
| 7/1/2023 | 8/31/2023 | 0.075 minimum | 0.0939 |
| 9/1/2023 | 6/30/2024 | 0.075 minimum | 0.0953 |
| 7/1/2024 | 8/31/2024 | 0.075 minimum | 0.0903 |
| 9/1/2024 | 0.075 minimum | 0.09111 |
1.Employer contribution rate includes an administrative expense rate of 0.0020.
PERS JBM PLAN 3-cities: municipal court judges
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 1/1/2007 | 6/30/2007 | 0.075 minimum | 0.0546 |
| 7/1/2007 | 8/31/2007 | 0.075 minimum | 0.0612 |
| 9/1/2007 | 6/30/2008 | 0.075 minimum | 0.0613 |
| 7/1/2008 | 6/30/2009 | 0.075 minimum | 0.0831 |
| 7/1/2009 | 8/31/2009 | 0.075 minimum | 0.0529 |
| 9/1/2009 | 6/30/2011 | 0.075 minimum | 0.0531 |
| 7/1/2011 | 8/31/2011 | 0.075 minimum | 0.0707 |
| 9/1/2011 | 3/31/2012 | 0.075 minimum | 0.0725 |
| 4/1/2012 | 6/30/2012 | 0.075 minimum | 0.0708 |
| 7/1/2012 | 6/30/2013 | 0.075 minimum | 0.0721 |
| 7/1/2013 | 8/31/2013 | 0.075 minimum | 0.0919 |
| 9/1/2013 | 6/30/2015 | 0.075 minimum | 0.0921 |
| 7/1/2015 | 6/30/2017 | 0.075 minimum | 0.1118 |
| 7/1/2017 | 8/31/2018 | 0.075 minimum | 0.127 |
| 9/1/2018 | 6/30/2019 | 0.075 minimum | 0.1283 |
| 7/1/2019 | 8/31/2020 | 0.075 minimum | 0.1286 |
| 9/1/2020 | 6/30/2021 | 0.075 minimum | 0.1297 |
| 7/1/2021 | 8/31/2022 | 0.075 minimum | 0.1025 |
| 9/1/2022 | 6/30/2023 | 0.075 minimum | 0.1039 |
| 7/1/2023 | 8/31/2023 | 0.075 minimum | 0.0939 |
| 9/1/2023 | 6/30/2024 | 0.075 minimum | 0.0953 |
| 7/1/2024 | 8/31/2024 | 0.075 minimum | 0.0903 |
| 9/1/2024 | 0.075 minimum | 0.09111 |
1.Employer contribution rate includes an administrative expense rate of 0.0020.
SERS Plan 2
| From this date | Through this date | Member rate | Employer rate1 |
|---|---|---|---|
| 10/01/19772 | 6/30/1979 | 0.0551 | 0.0707 |
| 7/1/1979 | 6/30/1981 | 0.0551 | 0.0741 |
| 7/1/1981 | 7/31/1982 | 0.0511 | 0.065 |
| 8/1/1982 | 6/30/1983 | 0.0511 | 0.0656 |
| 7/1/1983 | 6/30/1985 | 0.0511 | 0.0731 |
| 7/1/1985 | 6/30/1986 | 0.0483 | 0.0792 |
| 7/1/1986 | 6/30/1987 | 0.0483 | 0.0797 |
| 7/1/1987 | 8/31/1988 | 0.049 | 0.0616 |
| 9/1/1988 | 6/30/1989 | 0.049 | 0.0622 |
| 7/1/1989 | 8/31/1990 | 0.047 | 0.065 |
| 9/1/1990 | 8/31/1991 | 0.047 | 0.0761 |
| 9/1/1991 | 12/31/1991 | 0.047 | 0.0794 |
| 1/1/1992 | 8/31/1992 | 0.0485 | 0.0794 |
| 9/1/1992 | 6/30/1993 | 0.0485 | 0.0751 |
| 7/1/1993 | 8/31/1993 | 0.0485 | 0.0746 |
| 9/1/1993 | 8/31/1995 | 0.05 | 0.0758 |
| 9/1/1995 | 8/31/1997 | 0.0508 | 0.0762 |
| 9/1/1997 | 6/30/1999 | 0.0465 | 0.075 |
| 7/1/1999 | 4/30/2000 | 0.0185 | 0.046 |
| 5/1/2000 | 8/31/2000 | 0.0154 | 0.0381 |
| 9/1/2000 | 8/31/2001 | 0.0243 | 0.0467 |
| 9/1/2001 | 3/31/2002 | 0.0088 | 0.0177 |
| 4/1/2002 | 4/30/2002 | 0.0035 | 0.0119 |
| 5/1/2002 | 8/31/2003 | 0.0035 | 0.0118 |
| 9/1/2003 | 8/31/2004 | 0.0085 | 0.0107 |
| 9/1/2004 | 8/31/2005 | 0.0085 | 0.0104 |
| 9/1/2005 | 8/31/2006 | 0.0275 | 0.0294 |
| 9/1/2006 | 8/31/2007 | 0.0379 | 0.0485 |
| 9/1/2007 | 8/31/2008 | 0.039 | 0.0588 |
| 9/1/2008 | 8/31/2009 | 0.0468 | 0.0754 |
| 9/1/2009 | 8/31/2010 | 0.0314 | 0.0544 |
| 9/1/2010 | 8/31/2011 | 0.0315 | 0.0545 |
| 9/1/2011 | 3/31/2012 | 0.0409 | 0.0759 |
| 4/1/2012 | 8/31/2012 | 0.0409 | 0.0758 |
| 9/1/2012 | 8/31/2013 | 0.0409 | 0.0759 |
| 9/1/2013 | 8/31/2015 | 0.0464 | 0.0982 |
| 9/1/2015 | 8/31/2017 | 0.0563 | 0.1158 |
| 9/1/2017 | 8/31/2018 | 0.0727 | 0.1348 |
| 9/1/2018 | 8/31/2019 | 0.0727 | 0.1358 |
| 9/1/2019 | 8/31/2020 | 0.0825 | 0.1319 |
| 9/1/2020 | 8/31/2021 | 0.0825 | 0.1330 |
| 9/1/2021 | 8/31/2022 | 0.0776 | 0.1165 |
| 9/1/2022 | 8/31/2023 | 0.0776 | 0.1179 |
| 9/1/2023 | 8/31/2024 | 0.0776 | 0.1093 |
| 9/1/2024 | 0.0776 | 0.10513 |
- Employer contribution rate for SERS Plan 3 is the same.
- To report Plan 2 members for periods prior to Oct. 1, 1977, use the member contribution rate of 0.0551. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported.
- Employer contribution rate includes an administrative expense rate of 0.0020.
SERS Plan 3 member contribution rate options
| Option | Contribution rate |
|---|---|
| A | 5% of pay at all ages |
| B | 5% of pay until age 35 6% of pay from age 35 until 44 7.5% age 45 and above |
| C | 6% of pay until age 35 7.5% of pay from age 35 until 44 8.5% age 45 and above |
| D | 7% of pay at all ages |
| E | 10% of pay at all ages |
| F | 15% of pay at all ages |
SERS Plan 3 Employer Contribution Rate
The employer contribution rate for SERS Plan 3 is the same as the SERS Plan 2 rate.
TRS Plan 1—school districts and educational service districts
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 7/1/1947 | 6/30/1974 | 0.06 | - |
| 7/1/1974 | 8/31/1986 | 0.06 | - |
| 9/1/1986 | 8/31/1986 | 0.06 | 0.1233 |
| 9/1/1987 | 8/31/1988 | 0.06 | 0.1149 |
| 9/1/1988 | 8/31/1989 | 0.06 | 0.1155 |
| 9/1/1989 | 8/31/1990 | 0.06 | 0.1202 |
| 9/1/1990 | 8/31/1991 | 0.06 | 0.1328 |
| 9/1/1991 | 8/31/1992 | 0.06 | 0.1296 |
| 9/1/1992 | 6/30/1993 | 0.06 | 0.1246 |
| 9/1/1993 | 8/31/1993 | 0.06 | 0.1241 |
| 9/1/1993 | 8/31/1995 | 0.06 | 0.13 |
| 9/1/1995 | 8/31/1997 | 0.06 | 0.1242 |
| 9/1/1997 | 6/30/1999 | 0.06 | 0.1193 |
| 7/1/1999 | 8/31/1999 | 0.06 | 0.1194 |
| 9/1/1999 | 4/30/2000 | 0.06 | 0.0868 |
| 5/1/2000 | 8/31/2000 | 0.06 | 0.0626 |
| 9/1/2000 | 8/31/2001 | 0.06 | 0.0733 |
| 9/1/2001 | 3/31/2002 | 0.06 | 0.0298 |
| 4/1/2002 | 4/30/2002 | 0.06 | 0.0128 |
| 5/1/2002 | 8/31/2003 | 0.06 | 0.0127 |
| 9/1/2003 | 8/31/2004 | 0.06 | 0.0139 |
| 9/1/2004 | 8/31/2005 | 0.06 | 0.0137 |
| 9/1/2005 | 8/31/2006 | 0.06 | 0.0292 |
| 9/1/2006 | 8/31/2007 | 0.06 | 0.0474 |
| 9/1/2007 | 8/31/2008 | 0.06 | 0.0582 |
| 9/1/2008 | 8/31/2009 | 0.06 | 0.0846 |
| 9/1/2009 | 8/31/2011 | 0.06 | 0.0614 |
| 9/1/2011 | 8/31/2012 | 0.06 | 0.0804 |
| 9/1/2012 | 8/31/2013 | 0.06 | 0.0805 |
| 9/1/2013 | 8/31/2015 | 0.06 | 0.1039 |
| 9/1/2015 | 8/31/2017 | 0.06 | 0.1313 |
| 9/1/2017 | 8/31/2018 | 0.06 | 0.15201 |
| 9/1/2018 | 8/31/2019 | 0.06 | 0.1541 |
| 9/1/2019 | 8/31/2019 | 0.06 | 0.1551 |
| 9/1/2020 | 8/31/2021 | 0.06 | 0.1574 |
| 9/1/2021 | 8/31/2022 | 0.06 | 0.1442 |
| 9/1/2022 | 8/31/2023 | 0.06 | 0.1469 |
| 9/1/2023 | 8/31/2024 | 0.06 | 0.0970 |
| 9/1/2024 | 0.06 | 0.09861 |
- Employer contribution rate includes an administrative expense rate of 0.0020.
TRS Plan 1—state agencies and higher education1
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 7/1/1947 | 6/30/1974 | 0.06 | - |
| 7/1/1974 | 8/31/1986 | 0.06 | - |
| 9/1/1986 | 8/31/1986 | 0.06 | 0.1233 |
| 9/1/1987 | 8/31/1988 | 0.06 | 0.1149 |
| 9/1/1988 | 8/31/1989 | 0.06 | 0.1155 |
| 9/1/1989 | 8/31/1990 | 0.06 | 0.1202 |
| 9/1/1990 | 8/31/1991 | 0.06 | 0.1328 |
| 9/1/1991 | 8/31/1992 | 0.06 | 0.1296 |
| 9/1/1992 | 6/30/1993 | 0.06 | 0.1246 |
| 9/1/1993 | 8/31/1993 | 0.06 | 0.1241 |
| 9/1/1993 | 8/31/1995 | 0.06 | 0.13 |
| 9/1/1995 | 8/31/1997 | 0.06 | 0.1242 |
| 9/1/1997 | 6/30/1999 | 0.06 | 0.1193 |
| 7/1/1999 | 8/31/1999 | 0.06 | 0.1194 |
| 9/1/1999 | 4/30/2000 | 0.06 | 0.0868 |
| 5/1/2000 | 8/31/2000 | 0.06 | 0.0626 |
| 9/1/2000 | 8/31/2001 | 0.06 | 0.0733 |
| 9/1/2001 | 3/31/2002 | 0.06 | 0.0298 |
| 4/1/2002 | 4/30/2002 | 0.06 | 0.0128 |
| 5/1/2002 | 8/31/2003 | 0.06 | 0.0127 |
| 9/1/2003 | 8/31/2004 | 0.06 | 0.0139 |
| 9/1/2004 | 8/31/2005 | 0.06 | 0.0137 |
| 9/1/2005 | 8/31/2006 | 0.06 | 0.0292 |
| 9/1/2006 | 8/31/2007 | 0.06 | 0.0474 |
| 9/1/2007 | 8/31/2008 | 0.06 | 0.0582 |
| 9/1/2008 | 8/31/2009 | 0.06 | 0.0846 |
| 9/1/2009 | 8/31/2011 | 0.06 | 0.0614 |
| 9/1/2011 | 8/31/2012 | 0.06 | 0.0804 |
| 9/1/2012 | 8/31/2013 | 0.06 | 0.0805 |
| 9/1/2013 | 8/31/2015 | 0.06 | 0.1039 |
| 9/1/2015 | 8/31/2017 | 0.06 | 0.1313 |
| 9/1/2017 | 8/31/2018 | 0.06 | 0.15201 |
| 9/1/2018 | 8/31/2019 | 0.06 | 0.1541 |
| 9/1/2019 | 8/31/2019 | 0.06 | 0.1551 |
| 9/1/2020 | 8/31/2021 | 0.06 | 0.1574 |
| 9/1/2021 | 8/31/2022 | 0.06 | 0.1442 |
| 9/1/2022 | 8/31/2023 | 0.06 | 0.1469 |
| 9/1/2023 | 8/31/2024 | 0.06 | 0.0970 |
| 9/1/2024 | 0.06 | 0.09861 |
- Employer contribution rate includes an administrative expense rate of 0.0020.
TRS Plan 1—state government elected officials1
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 7/1/1947 | 6/30/1974 | 0.075 | - |
| 7/1/1974 | 8/31/1986 | 0.075 | - |
| 10/1/1977 | 6/30/1979 | 0.075 | 0.098 |
| 7/1/1979 | 6/30/1983 | 0.075 | 0.12 |
| 7/1/1983 | 8/31/1985 | 0.075 | 0.129 |
| 9/1/1985 | 8/31/1986 | 0.075 | 0.1229 |
| 9/1/1986 | 8/31/1987 | 0.075 | 0.1233 |
| 9/1/1987 | 8/31/1988 | 0.075 | 0.1149 |
| 9/1/1988 | 8/31/1989 | 0.075 | 0.1155 |
| 9/1/1989 | 8/31/1990 | 0.075 | 0.1202 |
| 9/1/1990 | 8/31/1991 | 0.075 | 0.1328 |
| 9/1/1991 | 8/31/1992 | 0.075 | 0.1296 |
| 9/1/1992 | 6/30/1993 | 0.075 | 0.1246 |
| 7/1/1993 | 8/31/1993 | 0.075 | 0.1241 |
| 9/1/1993 | 8/31/1995 | 0.075 | 0.13 |
| 9/1/1995 | 8/31/1997 | 0.075 | 0.1242 |
| 9/1/1997 | 6/30/1999 | 0.075 | 0.1193 |
| 7/1/1999 | 8/31/1999 | 0.075 | 0.1194 |
| 9/1/1999 | 4/30/2000 | 0.075 | 0.0868 |
| 5/1/2000 | 8/31/2000 | 0.075 | 0.0626 |
| 9/1/2000 | 8/31/2001 | 0.075 | 0.0733 |
| 9/1/2001 | 3/31/2002 | 0.075 | 0.0298 |
| 4/1/2002 | 4/30/2002 | 0.075 | 0.0128 |
| 5/1/2002 | 8/31/2003 | 0.075 | 0.0127 |
| 9/1/2003 | 8/31/2004 | 0.075 | 0.0139 |
| 9/1/2004 | 8/31/2005 | 0.075 | 0.0137 |
| 9/1/2005 | 8/31/2006 | 0.075 | 0.0292 |
| 9/1/2006 | 8/31/2007 | 0.075 | 0.0474 |
| 9/1/2007 | 8/31/2008 | 0.075 | 0.0582 |
| 9/1/2008 | 8/31/2009 | 0.075 | 0.0846 |
| 9/1/2009 | 8/31/2011 | 0.075 | 0.0614 |
| 9/1/2011 | 8/31/2012 | 0.075 | 0.0804 |
| 9/1/2012 | 8/31/2013 | 0.075 | 0.0805 |
| 9/1/2013 | 8/31/2015 | 0.075 | 0.1039 |
| 9/1/2015 | 8/31/2017 | 0.075 | 0.1313 |
| 9/1/2017 | 8/31/2018 | 0.075 | 0.152 |
| 9/1/2018 | 8/31/2019 | 0.075 | 0.1541 |
| 9/1/2019 | 8/31/2020 | 0.075 | 0.1551 |
| 9/1/2020 | 8/31/2021 | 0.075 | 0.1574 |
| 9/1/2021 | 8/31/2022 | 0.075 | 0.1442 |
| 9/1/2022 | 8/31/2023 | 0.075 | 0.1469 |
| 9/1/2023 | 8/31/2024 | 0.075 | 0.0970 |
| 9/1/2024 | 0.075 | 0.09862 |
- Teachers’ elected officials include the Superintendent of Public Instruction and teachers elected to the Washington State Senate or House of Representatives.
- Employer contribution rate includes an administrative expense rate of 0.0020.
TRS JBM Plan 1—state agencies: supreme court justices, appeals and superior court judges
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 1/1/2007 | 8/31/2007 | 0.0976 | 0.0474 |
| 9/1/2007 | 8/31/2008 | 0.0976 | 0.0582 |
| 9/1/2008 | 8/31/2009 | 0.0976 | 0.0846 |
| 9/1/2009 | 8/31/2011 | 0.0976 | 0.0614 |
| 9/1/2011 | 8/31/2012 | 0.0976 | 0.0804 |
| 9/1/2012 | 8/31/2013 | 0.0976 | 0.0805 |
| 9/1/2013 | 8/31/2015 | 0.0976 | 0.1039 |
| 9/1/2015 | 8/31/2017 | 0.0976 | 0.1313 |
| 9/1/2017 | 8/31/2018 | 0.0976 | 0.152 |
| 9/1/2018 | 8/31/2019 | 0.0976 | 0.1541 |
| 9/1/2019 | 8/31/2020 | 0.0976 | 0.1551 |
| 9/1/2020 | 8/31/2021 | 0.0976 | 0.1574 |
| 9/1/2021 | 8/31/2022 | 0.0976 | 0.1442 |
| 9/1/2022 | 8/31/2023 | 0.0976 | 0.1469 |
| 9/1/2023 | 8/31/2024 | 0.0976 | 0.0970 |
| 9/1/2024 | 0.0976 | 0.09861 |
- Employer contribution rate includes an administrative expense rate of 0.0020.
TRS Plan 2 school districts and educational service districts
| From this date | Through this date | Member rate | Employer rate1 |
|---|---|---|---|
| 10/01/19772 | 6/30/1979 | 0.0566 | - |
| 7/1/1979 | 6/30/1981 | 0.064 | - |
| 7/1/1981 | 6/30/1983 | 0.0621 | - |
| 7/1/1983 | 6/30/1985 | 0.0635 | - |
| 7/1/1985 | 8/31/1986 | 0.0645 | - |
| 9/1/1986 | 8/31/1987 | 0.0645 | 0.1233 |
| 9/1/1987 | 8/31/1988 | 0.0699 | 0.1149 |
| 9/1/1988 | 8/31/1989 | 0.0699 | 0.1155 |
| 9/1/1989 | 8/31/1990 | 0.067 | 0.1202 |
| 9/1/1990 | 8/31/1991 | 0.067 | 0.1328 |
| 9/1/1991 | 12/31/1991 | 0.067 | 0.1296 |
| 1/1/1992 | 8/31/1992 | 0.0626 | 0.1296 |
| 9/1/1992 | 6/30/1993 | 0.0626 | 0.1246 |
| 7/1/1993 | 8/31/1993 | 0.0626 | 0.1241 |
| 9/1/1993 | 8/31/1995 | 0.0646 | 0.13 |
| 9/1/1995 | 8/31/1997 | 0.0659 | 0.1242 |
| 9/1/1997 | 6/30/1999 | 0.0603 | 0.1193 |
| 7/1/1999 | 8/31/1999 | 0.0603 | 0.1194 |
| 9/1/1999 | 4/30/2000 | 0.0294 | 0.0868 |
| 5/1/2000 | 8/31/2000 | 0.0185 | 0.0626 |
| 9/1/2000 | 8/31/2001 | 0.0301 | 0.0733 |
| 9/1/2001 | 3/31/2002 | 0.0123 | 0.0298 |
| 4/1/2002 | 4/30/2002 | 0.0015 | 0.0128 |
| 5/1/2002 | 8/31/2003 | 0.0015 | 0.0127 |
| 9/1/2003 | 8/31/2004 | 0.0087 | 0.0139 |
| 9/1/2004 | 8/31/2005 | 0.0087 | 0.0137 |
| 9/1/2005 | 8/31/2006 | 0.0248 | 0.0292 |
| 9/1/2006 | 8/31/2007 | 0.0301 | 0.0474 |
| 9/1/2007 | 8/31/2008 | 0.029 | 0.0582 |
| 9/1/2008 | 8/31/2009 | 0.0426 | 0.0846 |
| 9/1/2009 | 8/31/2011 | 0.0336 | 0.0614 |
| 9/1/2011 | 8/31/2012 | 0.0469 | 0.0804 |
| 9/1/2012 | 8/31/2013 | 0.0469 | 0.0805 |
| 9/1/2013 | 8/31/2015 | 0.0469 | 0.1039 |
| 9/1/2015 | 8/31/2017 | 0.0595 | 0.1313 |
| 9/1/2017 | 8/31/2018 | 0.0706 | 0.152 |
| 9/1/2018 | 8/31/2019 | 0.0706 | 0.1541 |
| 9/1/2019 | 8/31/2020 | 0.0777 | 0.1551 |
| 9/1/2020 | 8/31/2021 | 0.0777 | 0.1574 |
| 9/1/2021 | 8/31/2022 | 0.0805 | 0.1442 |
| 9/1/2022 | 8/31/2023 | 0.0805 | 0.1469 |
| 9/1/2023 | 8/31/2024 | 0.0806 | 0.0970 |
| 9/1/2024 | 0.0806 | 0.09863 |
- Employer contribution rate for TRS Plan 3 is the same.
- To report Plan 2 members for periods prior to Oct. 1, 1977, use the member contribution rate of 0.0566. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported.
- Employer contributions rate includes an administrative expense rate of 0.0020.
TRS Plan 2—state agencies and higher education1
| From this date | From this date | Member rate | Employer rate2 |
|---|---|---|---|
| 10/01/19773 | 6/30/1979 | 0.0566 | - |
| 7/1/1979 | 6/30/1981 | 0.064 | - |
| 7/1/1981 | 6/30/1983 | 0.0621 | - |
| 7/1/1983 | 6/30/1985 | 0.0635 | - |
| 7/1/1985 | 8/31/1985 | 0.0645 | - |
| 9/1/1985 | 8/31/1986 | 0.0645 | 0.1229 |
| 9/1/1986 | 8/31/1987 | 0.0645 | 0.1233 |
| 9/1/1987 | 8/31/1988 | 0.0699 | 0.1149 |
| 9/1/1988 | 8/31/1989 | 0.0699 | 0.1155 |
| 9/1/1989 | 8/31/1990 | 0.067 | 0.1202 |
| 9/1/1990 | 8/31/1991 | 0.067 | 0.1328 |
| 9/1/1991 | 12/31/1991 | 0.067 | 0.1296 |
| 1/1/1992 | 8/31/1992 | 0.0626 | 0.1296 |
| 9/1/1992 | 6/30/1993 | 0.0626 | 0.1246 |
| 7/1/1993 | 8/31/1993 | 0.0626 | 0.1241 |
| 9/1/1993 | 8/31/1995 | 0.0646 | 0.13 |
| 9/1/1995 | 8/31/1997 | 0.0659 | 0.1242 |
| 9/1/1997 | 6/30/1999 | 0.0603 | 0.1193 |
| 7/1/1999 | 8/31/1999 | 0.0603 | 0.1194 |
| 9/1/1999 | 4/30/2000 | 0.0294 | 0.0868 |
| 5/1/2000 | 8/31/2000 | 0.0185 | 0.0626 |
| 9/1/2000 | 8/31/2001 | 0.0301 | 0.0733 |
| 9/1/2001 | 3/31/2002 | 0.0123 | 0.0298 |
| 4/1/2002 | 4/30/2002 | 0.0015 | 0.0128 |
| 5/1/2002 | 8/31/2003 | 0.0015 | 0.0127 |
| 9/1/2003 | 8/31/2004 | 0.0087 | 0.0139 |
| 9/1/2004 | 8/31/2005 | 0.0087 | 0.0137 |
| 9/1/2005 | 8/31/2006 | 0.0248 | 0.0292 |
| 9/1/2006 | 8/31/2007 | 0.0301 | 0.0474 |
| 9/1/2007 | 8/31/2008 | 0.029 | 0.0582 |
| 9/1/2008 | 8/31/2009 | 0.0426 | 0.0846 |
| 9/1/2009 | 8/31/2011 | 0.0336 | 0.0614 |
| 9/1/2011 | 8/31/2012 | 0.0469 | 0.0804 |
| 9/1/2012 | 8/31/2013 | 0.0469 | 0.0805 |
| 9/1/2013 | 8/31/2015 | 0.0496 | 0.1039 |
| 9/1/2015 | 8/31/2017 | 0.0595 | 0.1313 |
| 9/1/2017 | 8/31/2018 | 0.0706 | 0.152 |
| 9/1/2018 | 8/31/2019 | 0.0706 | 0.1541 |
| 9/1/2019 | 8/31/2020 | 0.0777 | 0.1551 |
| 9/1/2020 | 8/31/2021 | 0.0777 | 0.1574 |
| 9/1/2021 | 8/31/2022 | 0.0805 | 0.1442 |
| 9/1/2022 | 8/31/2023 | 0.0805 | 0.1469 |
| 9/1/2023 | 8/31/2024 | 0.0806 | 0.0970 |
| 9/1/2024 | 0.0806 | 0.09864 |
- These rates also apply to State School for the Deaf and the State School for the Blind.
- Employer contribution rate for TRS Plan 3 is the same.
- To report Plan 2 members for periods prior to Oct. 1, 1977, use the member contribution rate of 0.0566. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported.
- Employer contribution rate includes an administrative expense rate of 0.0020.
TRS Plan 2—state government elected officials1
| From this date | From this date | Member rate | Employer rate2 |
|---|---|---|---|
| 10/01/19773 | 6/30/1979 | 0.0566 | 0.1146 |
| 7/1/1979 | 6/30/1981 | 0.064 | 0.1294 |
| 7/1/1981 | 6/30/1983 | 0.0621 | 0.12 |
| 7/1/1983 | 6/30/1985 | 0.0635 | 0.129 |
| 7/1/1985 | 8/31/1985 | 0.0645 | 0.129 |
| 9/1/1985 | 8/31/1986 | 0.0645 | 0.1229 |
| 9/1/1986 | 8/31/1987 | 0.0645 | 0.1233 |
| 9/1/1987 | 8/31/1988 | 0.0699 | 0.1149 |
| 9/1/1988 | 8/31/1989 | 0.0699 | 0.1155 |
| 9/1/1989 | 8/31/1990 | 0.067 | 0.1202 |
| 9/1/1990 | 8/31/1991 | 0.067 | 0.1328 |
| 9/1/1991 | 12/31/1991 | 0.067 | 0.1296 |
| 1/1/1992 | 8/31/1992 | 0.0626 | 0.1296 |
| 9/1/1992 | 6/30/1993 | 0.0626 | 0.1246 |
| 7/1/1993 | 8/31/1993 | 0.0626 | 0.1241 |
| 9/1/1993 | 8/31/1995 | 0.0646 | 0.13 |
| 9/1/1995 | 8/31/1997 | 0.0659 | 0.1242 |
| 9/1/1997 | 6/30/1999 | 0.0603 | 0.1193 |
| 7/1/1999 | 8/31/1999 | 0.0603 | 0.1194 |
| 9/1/1999 | 4/30/2000 | 0.0294 | 0.0868 |
| 5/1/2000 | 8/31/2000 | 0.0185 | 0.0626 |
| 9/1/2000 | 8/31/2001 | 0.0301 | 0.0733 |
| 9/1/2001 | 3/31/2002 | 0.0123 | 0.0298 |
| 4/1/2002 | 4/30/2002 | 0.0015 | 0.0128 |
| 5/1/2002 | 8/31/2003 | 0.0015 | 0.0127 |
| 9/1/2003 | 8/31/2004 | 0.0087 | 0.0139 |
| 9/1/2004 | 8/31/2005 | 0.0087 | 0.0137 |
| 9/1/2005 | 8/31/2006 | 0.0248 | 0.0292 |
| 9/1/2006 | 8/31/2007 | 0.0301 | 0.0474 |
| 9/1/2007 | 8/31/2008 | 0.029 | 0.0582 |
| 9/1/2008 | 8/31/2009 | 0.0426 | 0.0846 |
| 9/1/2009 | 8/31/2011 | 0.0336 | 0.0614 |
| 9/1/2011 | 8/31/2012 | 0.0469 | 0.0804 |
| 9/1/2012 | 8/31/2013 | 0.0469 | 0.0805 |
| 9/1/2013 | 8/31/2015 | 0.0496 | 0.1039 |
| 9/1/2015 | 8/31/2017 | 0.0595 | 0.1313 |
| 9/1/2017 | 8/31/2018 | 0.0706 | 0.152 |
| 9/1/2018 | 8/31/2019 | 0.0706 | 0.1541 |
| 9/1/2019 | 8/31/2020 | 0.0777 | 0.1551 |
| 9/1/2020 | 8/31/2021 | 0.0777 | 0.1574 |
| 9/1/2021 | 8/31/2022 | 0.0805 | 0.1442 |
| 9/1/2022 | 8/31/2023 | 0.0805 | 0.1469 |
| 9/1/2023 | 8/31/2024 | 0.0806 | 0.0970 |
| 9/1/2024 | 0.0806 | 0.09864 |
- These rates also apply to State School for the Deaf and the State School for the Blind.
- Employer contribution rate for TRS Plan 3 is the same.
- To report Plan 2 members for periods prior to Oct. 1, 1977, use the member contribution rate of 0.0566. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported.
- Employer contribution rate includes an administrative expense rate of 0.0020.
TRS Plan 3 member contribution rate options
| Option | Contribution rate |
|---|---|
| A | 5% of pay at all ages |
| B | 5% of pay until age 35 6% of pay from age 35 until 44 7.5% age 45 and above |
| C | 6% of pay until age 35 7.5% of pay from age 35 until 44 8.5% age 45 and above |
| D | 7% of pay at all ages |
| E | 10% of pay at all ages |
| F | 15% of pay at all ages |
PSERS Plan 2
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 7/1/2006 | 12/31/2006 | 0.0657 | 0.0676 |
| 1/1/2007 | 6/30/2007 | 0.0657 | 0.0853 |
| 7/1/2007 | 8/31/2007 | 0.0657 | 0.0854 |
| 9/1/2007 | 6/30/2008 | 0.0657 | 0.0855 |
| 7/1/2008 | 6/30/2009 | 0.0657 | 0.0943 |
| 7/1/2009 | 8/31/2009 | 0.0655 | 0.0784 |
| 9/1/2009 | 6/30/2011 | 0.0636 | 0.0785 |
| 7/1/2011 | 8/31/2011 | 0.0636 | 0.0873 |
| 9/1/2011 | 3/31/2012 | 0.0636 | 0.0886 |
| 4/1/2012 | 6/30/2012 | 0.0636 | 0.0874 |
| 7/1/2012 | 6/30/2013 | 0.0636 | 0.0887 |
| 7/1/2013 | 8/31/2013 | 0.0636 | 0.1052 |
| 9/1/2013 | 6/30/2015 | 0.0636 | 0.1054 |
| 7/1/2015 | 6/30/2017 | 0.0659 | 0.1154 |
| 7/1/2017 | 8/31/2017 | 0.0673 | 0.1194 |
| 9/1/2017 | 8/31/2018 | 0.0674 | 0.1195 |
| 9/1/2018 | 6/30/2019 | 0.0707 | 0.1238 |
| 7/1/2019 | 8/31/2020 | 0.072 | 0.1214 |
| 9/1/2020 | 6/30/2021 | 0.0720 | 0.1225 |
| 7/1/2021 | 8/31/2022 | 0.0650 | 0.1039 |
| 9/1/2022 | 6/30/2023 | 0.066 | 0.1063 |
| 7/1/2023 | 8/31/2023 | 0.0660 | 0.0963 |
| 9/1/2023 | 6/30/2024 | 0.0673 | 0.0990 |
| 7/1/2024 | 8/31/2024 | 0.0673 | 0.0940 |
| 9/1/2024 | 0.0676 | 0.09511 |
- Employer contribution rate includes an administrative expense rate of 0.0020.
LEOFF Plan 1
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 3/1/1970 | 12/31/1971 | 0.06 | 0..06 |
| 1/1/1972 | 6/30/1973 | 0.06 | 0..06125 |
| 7/1/1973 | 6/30/1976 | 0.06 | 0..063 |
| 7/1/1976 | 6/30/1979 | 0.06 | 0..061 |
| 7/1/1979 | 6/30/1981 | 0.06 | 0..0609 |
| 7/1/1981 | 8/31/1988 | 0.06 | 0..0616 |
| 9/1/1988 | 2/28/1994 | 0.06 | 0..0622 |
| 3/1/1994 | 8/31/1995 | 0.06 | 0..0617 |
| 9/1/1995 | 8/31/1997 | 0.06 | 0..062 |
| 9/1/1997 | 6/30/1999 | 0.06 | 0..0618 |
| 7/1/1999 | 4/30/2000 | 0.06 | 0..0621 |
| 5/1/2000 | 6/30/2000 | 0.06 | 0..0625 |
| 7/1/2000 | 4/30/2002 | 0 | 0.0023 |
| 5/1/2002 | 8/31/2004 | 0 | 0.0022 |
| 9/1/2004 | 8/31/2006 | 0 | 0.0019 |
| 9/1/2006 | 8/31/2007 | 0 | 0.0018 |
| 9/1/2007 | 6/30/2008 | 0 | 0.0016 |
| 7/1/2008 | 8/31/2013 | 0 | 0.0016 |
| 9/1/2013 | 8/31/2023 | 0 | 0.0018 |
| 9/1/2023 | 0 | 0.00201 |
- Employer contribution rate is zero. The administrative expense rate is 0.0020.
LEOFF Plan 2
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 10/01/19771 | 6/30/1979 | 0.0814 | 0.0498 |
| 7/1/1979 | 6/30/1981 | 0.0808 | 0.0494 |
| 7/1/1981 | 6/30/1983 | 0.0774 | 0.0481 |
| 7/1/1983 | 6/30/1985 | 0.079 | 0.049 |
| 7/1/1985 | 6/30/1987 | 0.0783 | 0.0486 |
| 7/1/1987 | 8/31/1988 | 0.0809 | 0.0501 |
| 9/1/1988 | 6/30/1989 | 0.0809 | 0.0507 |
| 7/1/1989 | 12/31/1991 | 0.076 | 0.0478 |
| 1/1/1992 | 8/31/1993 | 0.0701 | 0.0443 |
| 9/1/1993 | 2/28/1994 | 0.0841 | 0.0527 |
| 3/1/1994 | 8/31/1995 | 0.0841 | 0.0522 |
| 9/1/1995 | 8/31/1996 | 0.0841 | 0.0525 |
| 9/1/1996 | 8/31/1997 | 0.0843 | 0.0526 |
| 9/1/1997 | 6/30/1999 | 0.0848 | 0.0527 |
| 7/1/1999 | 4/30/2000 | 0.0587 | 0.0373 |
| 5/1/2000 | 6/30/2000 | 0.0541 | 0.035 |
| 7/1/2000 | 8/31/2000 | 0.0541 | 0.0348 |
| 9/1/2000 | 6/30/2001 | 0.0678 | 0.043 |
| 7/1/2001 | 3/31/2002 | 0.045 | 0.0293 |
| 4/1/2002 | 4/30/2002 | 0.0439 | 0.0287 |
| 5/1/2002 | 6/30/2003 | 0.0439 | 0.0286 |
| 7/1/2003 | 1/31/2004 | 0.0505 | 0.0325 |
| 2/1/2004 | 8/31/2004 | 0.0507 | 0.0326 |
| 9/1/2004 | 6/30/2005 | 0.0509 | 0.0325 |
| 7/1/2005 | 8/31/2005 | 0.0675 | 0.0424 |
| 9/1/2005 | 6/30/2006 | 0.0699 | 0.0439 |
| 7/1/2006 | 8/31/2006 | 0.0779 | 0.0487 |
| 9/1/2006 | 6/30/2007 | 0.0785 | 0.049 |
| 7/1/2007 | 8/31/2007 | 0.086 | 0.0535 |
| 9/1/2007 | 6/30/2008 | 0.0864 | 0.0535 |
| 7/1/2008 | 6/30/2009 | 0.0883 | 0.0546 |
| 7/1/2009 | 8/31/2009 | 0.0845 | 0.0523 |
| 9/1/2009 | 6/30/2013 | 0.0846 | 0.0524 |
| 7/1/2013 | 8/31/2013 | 0.0841 | 0.0521 |
| 9/1/2013 | 6/30/2017 | 0.0841 | 0.0523 |
| 7/1/2017 | 6/30/2019 | 0.0875 | 0.0543 |
| 7/1/2019 | 6/30/2021 | 0.0859 | 0.0533 |
| 7/1/2021 | 8/31/2023 | 0.0853 | 0.0530 |
| 9/1/2023 | 0.0853 | 0.05322 |
- To report Plan 2 members for periods prior to Oct. 1, 1977, use the member contribution rate of 0.0814. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported.
- Employer contribution rate includes an administrative expense rate of 0.0020.
LEOFF Plan 2 – ports and universities
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 3/1/1970 | 12/31/1971 | 0.0814 | 0.0814 |
| 1/1/1972 | 6/30/1973 | 0.0814 | 0.08265 |
| 7/1/1973 | 6/30/1976 | 0.0814 | 0.0844 |
| 7/1/1976 | 6/30/1979 | 0.0814 | 0.0824 |
| 7/1/1979 | 6/30/1981 | 0.0808 | 0.0817 |
| 7/1/1981 | 6/30/1983 | 0.0774 | 0.079 |
| 7/1/1983 | 6/30/1985 | 0.079 | 0.0806 |
| 7/1/1985 | 6/30/1987 | 0.0783 | 0.0799 |
| 7/1/1987 | 8/31/1988 | 0.0809 | 0.0825 |
| 9/1/1988 | 6/30/1989 | 0.0809 | 0.0831 |
| 7/1/1989 | 12/31/1991 | 0.076 | 0.0782 |
| 1/1/1992 | 8/31/1993 | 0.0701 | 0.0723 |
| 9/1/1993 | 2/28/1994 | 0.0841 | 0.0863 |
| 3/1/1994 | 8/31/1995 | 0.0841 | 0.0858 |
| 9/1/1995 | 8/31/1996 | 0.0841 | 0.0861 |
| 9/1/1996 | 8/31/1997 | 0.0843 | 0.0863 |
| 9/1/1997 | 6/30/1999 | 0.0848 | 0.0866 |
| 7/1/1999 | 4/30/2000 | 0.0587 | 0.0608 |
| 5/1/2000 | 6/30/2000 | 0.0541 | 0.0566 |
| 7/1/2000 | 8/31/2000 | 0.0541 | 0.0564 |
| 9/1/2000 | 6/30/2001 | 0.0678 | 0.0701 |
| 7/1/2001 | 3/31/2002 | 0.045 | 0.0473 |
| 4/1/2002 | 4/30/2002 | 0.0439 | 0.0462 |
| 5/1/2002 | 6/30/2003 | 0.0439 | 0.0461 |
| 7/1/2003 | 1/31/2004 | 0.0505 | 0.0527 |
| 2/1/2004 | 8/31/2004 | 0.0507 | 0.0529 |
| 9/1/2004 | 6/30/2005 | 0.0509 | 0.0528 |
| 7/1/2005 | 8/31/2005 | 0.0675 | 0.0694 |
| 9/1/2005 | 6/30/2006 | 0.0699 | 0.0718 |
| 7/1/2006 | 8/31/2006 | 0.0779 | 0.0798 |
| 9/1/2006 | 6/30/2007 | 0.0785 | 0.0803 |
| 7/1/2007 | 8/31/2007 | 0.086 | 0.0878 |
| 9/1/2007 | 6/30/2008 | 0.0864 | 0.088 |
| 7/1/2008 | 6/30/2009 | 0.0883 | 0.0899 |
| 7/1/2009 | 8/31/2009 | 0.0845 | 0.0861 |
| 9/1/2009 | 6/30/2013 | 0.0846 | 0.0862 |
| 7/1/2013 | 8/31/2013 | 0.0841 | 0.0857 |
| 9/1/2013 | 6/30/2017 | 0.0841 | 0.0859 |
| 7/1/2017 | 6/30/2019 | 0.0875 | 0.0893 |
| 7/1/2019 | 6/30/2021 | 0.0859 | 0.0877 |
| 7/1/2021 | 8/31/2023 | 0.0853 | 0.0871 |
| 9/1/2023 | 0.0853 | 0.08731,2 |
- The employer contribution rate includes an administrative expense rate of 0.0020.
- Port district employers do not pay the state portion of .0341 for their fire fighters. The Port district employer rate for fire fighters is 0.0532.
Washington State Patrol Plan 1 and Plan 2
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 8/1/1947 | 6/30/1963 | 0.06 | 0.2407 |
| 7/1/1963 | 6/30/1977 | 0.07 | 0.1505 |
| 7/1/1977 | 6/30/1979 | 0.07 | 0.201 |
| 7/1/1979 | 6/30/1981 | 0.07 | 0.2324 |
| 7/1/1981 | 6/30/1983 | 0.07 | 0.2412 |
| 7/1/1983 | 6/30/1985 | 0.07 | 0.2312 |
| 7/1/1985 | 6/30/1987 | 0.07 | 0.2257 |
| 7/1/1987 | 8/31/1990 | 0.07 | 0.1988 |
| 9/1/1990 | 8/31/1991 | 0.07 | 0.2147 |
| 9/1/1991 | 8/31/1992 | 0.07 | 0.1553 |
| 9/1/1992 | 8/31/1993 | 0.07 | 0.1716 |
| 9/1/1993 | 8/31/1995 | 0.07 | 0.1602 |
| 9/1/1995 | 8/31/1996 | 0.07 | 0.1456 |
| 9/1/1996 | 8/31/1997 | 0.07 | 0.1465 |
| 9/1/1997 | 6/30/1999 | 0.07 | 0.1105 |
| 7/1/1999 | 6/30/2000 | 0.07 | 0 |
| 7/1/2000 | 6/30/2001 | 0.03 | 0 |
| 7/1/2001 | 6/30/2005 | 0.02 | 0 |
| 7/1/2005 | 8/31/2006 | 0.0451 | 0.047 |
| 9/1/2006 | 6/30/2007 | 0.0451 | 0.0469 |
| 7/1/2007 | 8/31/2007 | 0.067 | 0.0793 |
| 9/1/2007 | 6/30/2009 | 0.0665 | 0.0786 |
| 7/1/2009 | 8/31/2009 | 0.0485 | 0.0633 |
| 9/1/2009 | 8/31/2010 | 0.0508 | 0.0656 |
| 9/1/2010 | 6/30/2011 | 0.0509 | 0.0657 |
| 7/1/2011 | 8/31/2013 | 0.0659 | 0.0807 |
| 9/1/2013 | 6/30/2015 | 0.0659 | 0.0809 |
| 7/1/2015 | 9/30/2015 | 0.0669 | 0.0819 |
| 10/1/2015 | 6/30/2017 | 0.0684 | 0.0834 |
| 7/1/2017 | 8/31/2017 | 0.0734 | 0.1299 |
| 9/1/2017 | 8/31/2018 | 0.0768 | 0.1333 |
| 9/1/2018 | 6/30/2019 | 0.0769 | 0.1334 |
| 7/1/2019 | 8/31/2020 | 0.0845 | 0.1768 |
| 9/1/2020 | 8/31/2023 | 0.0861 | 0.1784 |
| 9/1/2023 | 8/31/2024 | 0.0874 | 0.1799 |
| 9/1/2024 | 0.0875 | 0.18001 |
- Employer contribution rate includes an administrative expense rate of 0.0020.
Judicial Retirement System
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 8/1/71 | 0.075 | 0.075 |
Judges’ Retirement Fund
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 3/1/37 | 7/31/71 | 0.065 | 0.060 |
| 8/1/71 | 0.065 | 0.065 |
Higher Education Retirement Plan (HERP) supplemental benefit fund
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 01/01/12 | 06/30/13 | N/A | 0.0025 |
| 07/01/13 | 06/30/20 | N/A | 0.0050 |
| 07/01/20 University of Washington | N/A | 0.0038 | |
| 07/01/20 Washington State University | N/A | 0.0030 | |
| 07/01/20 Western Washington University | N/A | 0.0021 | |
| 07/01/20 Eastern Washington University | N/A | 0.0028 | |
| 07/01/20 Central Washington University | N/A | 0.0028 | |
| 07/01/20 The Evergreen State College | N/A | 0.0023 | |
| 07/01/20 State Board for Community and Technical Colleges (including all community and technical colleges) | N/A | 0.0013 |
Non LEOFF Employer Compensation (NLEC)
| From this date | Through this date | Member rate | Employer rate |
|---|---|---|---|
| 7/01/17 | 6/30/19 | N/A | 0.0350 |
| 7/01/19 | 6/30/2021 | N/A | 0.0344 |
| 7/1/2021 | N/A | 0.0341 |
UAAL rates
Plan 1 Unfunded Actuarially Accrued Liability (UAAL) rates include: employer-contribution portion of PERS Plans 2 and 3, SERS Plans 2 and 3, and PSERS Plan 2, which RCW 41.45.060 requires fund the UAAL of PERS Plan 1. The employer-contribution portion of TRS Plans 2 and 3, fund the UAAL of TRS plan 1 as required by RCW 41.45.060. See Unfunded Actuarial Accrued Liability (UAAL) rates for the last three years.
Employer responsibilities
Accurately report tax status of employee contributions (taxed or nontaxed).
Contributions and federal income tax
Retirement contributions are always calculated on the member’s reportable compensation. The amount on which federal withholding tax is calculated will vary according to whether contributions are taxed or nontaxed. Since Aug. 31, 1984, retirement contributions haven’t been subject to withholding tax if the employer participates in tax-deferral (nontaxed), or “pick up” of employee contributions. For more information on tax-deferred contributions, see, “nontaxed contributions and members.” RCW 41.04.440-455
The following examples show how contributions, which are taxed or nontaxed, affect a member’s federal taxable income. If the member’s contributions are taxed, both federal withholding tax and retirement contributions are calculated on the reportable compensation.
In the member’s contributions are taxed, both federal withholding tax and retirement contributions are calculated on the reportable compensation
| a. Reportable compensation | $2000.00 |
| Multiplied by member rate | x .06 |
| = Member Contribution | $120.00 |
| b. Reportable compensation | |
| Income subject to withholding tax | $ 2000.00 |
If the member’s contributions are nontaxed, they are calculated on the reportable compensation and subtracted before the federal withholding tax is calculated.
| a. Reportable compensation | $ 2000.00 |
| Multiplied by member rate | x .06 |
| = Member contribution | $ 120.00 |
| b. Reportable compensation | $ 2000.00 |
| Minus member contribution | - 120.00 |
| = Income subject to withholding tax | $1880.00 |
Contributions and federal withholding tax in prior periods
If your participation in tax-deferral is optional, remember contributions may or may not have been taxed in prior periods. Be conscious of this when reporting contributions for periods between Sept. 1, 1984, and the current period.
Nontaxed contributions and employers
Employers have been allowed to defer member retirement contributions from federal income tax since Sept. 1, 1984. (Participating employers can defer taxes because they pay (or “pick up”) the member’s contributions to the retirement system and then recover the amount by deducting it from the member’s gross pay. RCW 41.04.440-455
Mandatory versus optional participation
Deferral of federal income taxes on member contributions is mandatory for some employers, optional for others. The following employers are required by state law to participate in tax deferral:
- State agencies
- School districts
- Community and technical colleges
- Universities
- Educational service districts
- The Office of the Administrator for the Courts
All other employers may choose to participate in the deferral of taxes on member contributions. Though participation is optional, you must notify DRS of your intent to begin deferring. For information about the required notification to DRS, see “establishing nontaxed status” below.
Employer liability
Deferring federal income taxes on member contributions means additional financial responsibilities for employers. Because contributions are based on the reported compensation, employers must “pick up” the required member and employer contributions and pay this amount to DRS. If retroactive contributions are due, employers are responsible for forwarding the contributions to DRS on behalf of the employee and having the employee reimburse them for the picked up contributions.
Establishing nontaxed status
If your participation in tax deferral is optional, and you decide to participate, you must comply with the following requirements:
1.Treat contributions the same way for all members of a specific retirement system by deducting contributions from gross income before calculating the federal income tax liability (an individual member may not choose to make required contributions on after-tax dollars).
2. If you have members enrolled in several retirement systems, you may treat contributions differently for each system. For example: if you employ PERS members and LEOFF members, the PERS members may participate while the LEOFF members may not, and vice versa.
3. Update the tax status in ERA at least 45 days before the effective date of the change.
Notify members and your payroll department
As a courtesy to your members before implementation, you should provide them with a complete explanation. If you need more information, DRS suggests you contact a tax advisor.
Your payroll department should be notified that taxes will be deferred on member retirement contributions (contributions will be deducted from gross pay before federal income taxes are calculated). You should ensure the information is properly reported to the IRS and W-2 forms reflect the tax-deferred status.
Once you have started tax-deferred contributions, you may choose to end your tax-deferred status at any time You may begin or end only once in a 12-month period, and you must update your status in ERA Employer Management at least 45 days before the change in status.
Nontaxed contributions and members
Deferring taxes on member contributions affects your employees in several ways:
- Take home pay may be increased by the amount of tax that would have been withheld on their contributions.
- Gross pay is reduced for federal income tax purposes only. The gross pay for Social Security, retirement compensation reporting, retirement benefit calculations and all other purposes will be the full gross pay including the retirement contributions.
Example:
| a. Gross pay/reportable compensation | $2000.00 |
| Multiplied by member rate | x .06 |
| = Member contribution | $ 120.00 |
| b. Gross pay/reportable compensation | $2000.00 |
| Minus member contribution | -120.00 |
| = Member's gross federal federal taxable income | $ 1880.00 |
| Gross pay for all purposes other than federal income tax | $ 2000.0 |
- For each member, DRS maintains a record of contribution amounts on which taxes have been paid and amounts on which taxes have not been paid. This information is reported to the IRS when the member separates from service and withdraws contributions, or when they retire.
- Since income tax is deferred, the contributions are subject to taxation in the year in which the member receives them from the retirement system. This affects members requesting a refund and retiring members differently.
Plan 3 member contribution rates
PERS, SERS and TRS Plan 3 members select their member contribution rate from six contribution rate options. Review “contribution rate options” for contribution rate option rules.
All member contributions in Plan 3 must be calculated on the rate in effect at the time the compensation is paid. If you need to adjust contributions previously paid, base your corrections on the contribution rate in effect when the original compensation was paid.
Plan 3 employer contribution rates
The employer contribution rates are the same for Plans 2 and 3. All employer contributions in Plan 3 must be calculated on the rate in effect at the time the compensation is earned.
Plan 3 PERS Judicial Benefit Multiplier (JBM) contribution rates
Plan 3 members who participate in the JBM program and their employers pay an additional contribution rate above the regular PERS rate. The additional amount is set in statute. RCW 41.40.124, RCW 41.40.127
The member’s contribution rate must be at least 7.5%. If their current contribution rate is 7.5% or higher, there is no change in the contribution rate option. If their contribution rate is less than 7.5%, you must report a higher rate.
Plan 3 members can’t choose the following rate options:
- At all ages, ‘A’ or ‘D’
- If less than 35, ‘C’
- If less than 45, ‘B’
Find all Plan 3 rates by system and plan in the Contribution Rate Tables Index.
Calculating contributions
This information describes procedures for calculating member and employer contributions. Instructions for reporting and paying contributions are covered in later chapters. If you have questions about calculating contributions, please contact Employer Support Services.
Reportable compensation
Contributions are calculated only on reportable compensation. In general, a member’s gross pay earned during a payroll period is reportable compensation. The specific compensation you can report to DRS is defined by each system and plan. See Chapter 4 for information on the reportable compensation for each system and plan.
Calculating member contributions
For each retirement system member, you must calculate the contributions due. To calculate member contributions:
- Confirm the correct plan for the member. Contribution rates differ by plan.
- Determine the appropriate contribution rate for the earning period you’re reporting. If the calculation is for a Plan 3 member who transferred from Plan 2, use the member’s selected Plan 3 rate option. New Plan 3 members, and Plan 3 members who change employers, have 90 days to choose a contribution rate option. If a rate option is not chosen within 90 days, Option A should be used as the default.
- For plans 1 and 2: Use the contribution rate tables, multiply each member’s reportable compensation by the appropriate rate for each reported earning period (this does not apply to Plan 3). Use the current Plan 3 member rate for all earnings being paid. Carry the calculation to four decimal places.
Example:
| Reportable compensation | $3022.2200 |
| Multiplied by member rate | x .0600 |
| Member contribution | $ 181.3332 |
| Round the calculated amount to the nearest two decimal places for each transaction line on the transition line on the transmittal | |
| Member contribution | $ 181.3332 |
| Rounded to two places | $ 181.33 |
Calculating employer contributions
In addition to calculating member contributions, you must calculate employer contributions on each member’s compensation.
- Confirm the correct plan for the member. Contribution rates differ by plan.
- Determine whether calculations should be made using the current rate or a rate for a prior earning period.
- Using the contribution rate tables, multiply each member’s reportable compensation by the appropriate rate for each reported earning period. Carry the calculation to four decimal places.
| Reportable compensation | $3011.0000 |
| Multiplied by employer rate | x .1193 |
| Employer contribution | $ 359.2123 |
| Round the calculated amount to the nearest two decimal places for each transaction line on the transition line on the transmittal | |
| Employer contribution | $ 359.2123 |
| Rounded to two places | $ 359.21 |
About retirement contributions
How contributions fund the retirement system
Each member and employer is required to contribute a set percentage of the member’s monthly compensation to the retirement fund. Plan 3 members must select one of six rate options available. Contribution rates are listed on the Contribution Rate Tables.
Except for Plan 3, member and employer contributions and their investment earnings fund the current and future retirement benefits of members of the retirement systems. A small percentage of the employer contribution rate pays the administrative expenses of DRS. For Plan 3, the employer contributions and their investment earnings fund the defined benefit component of the retirement benefit. The defined contribution component is financed by the member’s contributions and provides them with a tax-deferred investment program.
How contribution rates are established
Member contribution rates for PERS Plan 1, TRS Plan 1, LEOFF Plan 1, and WSPRS Plans 1 and 2, are set in statute and will not change unless changed by law. Employer contribution rates for all plans and member rates for PERS Plan 2, PSERS Plan 2, TRS Plan 2, SERS Plan 2, and LEOFF Plan 2, are established by the Pension Funding Council. Council members are the chair and ranking minority members of the House Appropriations and the Senate Ways and Means Committees, and the directors of DRS and OFM. Contribution rates vary for the different systems and plans.
Plan 3 member rates are established by the Employee Retirement Benefits Board (ERBB). The ERBB is chaired by the Director of DRS and has eight members appointed by the governor as follows:
- Three members representing PERS: one retired, two active
- Three members representing TRS: one retired, two active
- Two members with experience in defined contribution plan administration
PERS Plans 1, 2 and 3 members and TRS Plan 1 members who participate in the Judicial Benefit Multiplier program and their employers, pay an additional contribution rate above the regular PERS rate. The additional amount is set in statute.
Contributions and retirement benefits
All DRS plans are defined benefit plans. Vested members will receive a benefit based on their accumulated service credit and final average salary (compensation) at time of retirement.
Plan 3 also includes a defined contribution component that is funded by member contributions. These contributions and the associated investment earnings (both gains and losses) will determine the amount a member receives, in addition to their defined benefit. Member contributions have no effect on the defined benefit component of a Plan 3 retirement benefit.
If you have additional questions about contributions and retirement benefits, contact Employer Support Services.
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