Contribution rates

Employer contributions are due on amounts considered earnable compensation for both active members and return-to-work retirees. Employer contributions are not required on active employees who are exempt and elect to not join one of the retirement systems administered by PEBA by completing a non-membership election within 30 days of the employee’s date of hire.

Employers are required to pay all applicable employer contributions, including the retiree insurance surcharge, and incidental death benefit and accidental death program coverage contributions, if coverage is provided. State law mandates that PEBA collect the retiree insurance surcharge from employers. These contributions are needed to cover the employer’s share of the cost of providing health and dental insurance to retirees under the State Health Plan.

Member contributions

Retirement plan Member contribution rate
SCRS 9%
State ORP 9%
PORS 9.75%

FY 2021 employer contributions (July 1, 2020-June 30, 2021)

Retirement plan Employer retirement contribution Incidental death benefit contribution1 Accidental death contribution1 Total employer rate Insurance surcharge1
State agencies, public school districts and institutions of higher education
SCRS 15.41% 0.15% N/A 15.56% 6.25%
State ORP2 15.41% 0.15% N/A 15.56% 6.25%
PORS 17.84% 0.20% 0.20% 18.24% 6.25%
Optional employers covered under retiree insurance surcharge
SCRS 15.41% 0.15% N/A 15.56% 6.25%
PORS 17.84% 0.20% 0.20% 18.24% 6.25%
Optional employers not covered under retiree insurance surcharge
SCRS 15.41% 0.15% N/A 15.56% N/A
PORS 17.84% 0.20% 0.20% 18.24% N/A

1Rates are applicable only to employers covered under these programs.
2For State ORP participants, 5 percent of the employer contribution is remitted directly to the participant's State ORP investment provider.