Contribution Rates

Employer Manual

Revised:

6/21



If You Have Questions


KPERS retirees don't have an earnings limit or make member contributions. The employer contribution rate increases from the regular statutory rate to 30% when a retired employee's wages top $40,000.

Death & Disability Rate

KPERS contribution rates do not include the Death and Disability Insurance rate. The employer must remit this rate in addition to the KPERS and Judges employer contribution rate.

  • The moratorium on the Death and Disability insurance rate for Local employers ended on July 1, 2022, and returned to 1%.

KPERS Local Non-School Employers With Fixed Rates

1/1/24-12/31/24 1/1/25-12/31/25
Local Fixed Rate 9.26% 9.71%
After Retirement ≤ $25,000 (increases to $40,000 total as of 7/1/2024) 9.26% 9.71%
After Retirement > $25,000* (increases to $40,000 total as of 7/1/2024) 30% 30%

*The rate change to 30% starts with the first pay period after the employee reaches $25,000. (increases to $40,000 total as of 7/1/2024)

KPERS State

7/1/23-6/30/24 7/1/24-6/30/25
State Regular 12.57% 11.54%
Correctional Members - Group A (Age 55) 12.99% 12.46%
Correctional Members - Group B (Age 60) 13.73% 13.25%
After Retirement ≤ $25,000 (increases to $40,000 total as of 7/1/2024) 11.54% 12.57%
After Retirement > $25,000* (increases to $40,000 total as of 7/1/2024) 30% 30%

*The rate change to 30% starts with the first pay period after the employee reaches $25,000. (increases to $40,000 total as of 7/1/2024)

KPERS Schools

4/1/23-3/31/24 4/1/24-3/31/25
Local Fixed Rate 12.57% 11.54%
7/1/23-6/30/24 7/1/24-6/30/25
After Retirement ≤ $25,000 (increases to $40,000 total as of 7/1/2024) 12.57% 11.54%
After Retirement > $25,000* (increases to $40,000 total as of 7/1/2024) 30% 30%

*The rate change to 30% starts with the first pay period after the employee reaches $25,000. (increases to $40,000 total as of 7/1/2024)

KP&F State

7/1/23-6/30/24 7/1/24-6/30/25
KP&F State 22.86% 23.18%
After Retirement $25,000 earnings limit - No employer rate (increases to $40,000 total as of 7/1/2024)

*The rate change to 30% starts with the first pay period after the employee reaches $25,000. (increases to $40,000 total as of 7/1/2024)

KP&F Local Employer Uniform Rate

1/1/24-12/31/24 1/1/25-12/31/25
KP&F - Local 23.10% 24.67%
After Retirement $25,000 earnings limit - No employer rate (increases to $40,000 total as of 7/1/2024)

*This projected rate is based on the last valuation and could change based on experience in the next valuation.

Judges Employer Rate

7/1/23-6/30/24 7/1/24-6/30/25
Judges 16.48% 21.35%