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 $25,000.

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

1/1/23-12/31/23 1/1/24-12/31/24
Local Fixed Rate 8.43% 9.26%
After Retirement ≤ $25,000 8.43% 9.26%
After Retirement > $25,000* 30% 30%

*The rate change to 30% starts with the first pay period after the employee reaches $25,000.

KPERS State

7/1/22-6/30/23 7/1/23-6/30/24
State Regular 13.11% 12.57%
Correctional Members - Group A (Age 55) 13.39% 12.99%
Correctional Members - Group B (Age 60) 14.09% 13.73%
After Retirement ≤ $25,000 13.11% 12.57%
After Retirement > $25,000* 30% 30%

*The rate change to 30% starts with the first pay period after the employee reaches $25,000.

KPERS Schools

4/1/23-3/31/24 4/1/24-3/31/25
Local Fixed Rate 12.57% 11.42%
7/1/23-6/30/24 7/1/24-6/30/25
After Retirement ≤ $25,000 12.57% 11.42%
After Retirement > $25,000* 30% 30%

*The rate change to 30% starts with the first pay period after the employee reaches $25,000.

KP&F State

7/1/23-6/30/24 7/1/24-6/30/25
KP&F State 22.86% 23.10%
After Retirement $25,000 earnings limit - No employer rate

*The rate change to 30% starts with the first pay period after the employee reaches $25,000.

KP&F Local Employer Uniform Rate

1/1/23-12/31/23 1/1/24-12/31/24
KP&F - Local 22.86% 23.10%
After Retirement $25,000 earnings limit - No employer rate

*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%