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

1/1/22-12/31/22 1/1/23-12/31/23
Local Fixed Rate 8.90% 8.43%
After Retirement ≤ $25,000 8.90% 8.43%
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

7/1/21-6/30/22 7/1/22-6/30/23
State Regular 13.33% 13.11%
Correctional Members - Group A (Age 55) 13.67% 13.39%
Correctional Members - Group B (Age 60) 14.38% 14.09%
After Retirement ≤ $25,000 13.33% 13.11%
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

7/1/21-6/30/22 7/1/22-6/30/23
Local Fixed Rate 13.33% 13.11%
After Retirement ≤ $25,000 13.33% 13.11%
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

7/1/21-6/30/22 7/1/22-6/30/23
KP&F State 22.80% 22.99%
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

1/1/22-12/31/22 1/1/23-12/31/23
KP&F - Local 22.80% 22.99%
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

7/1/21-6/30/22 7/1/22/-6/30/23
Judges 18.40% 17.77%