As a service to OPERS employers, Employer Outreach provides the following resource. Please select one of the following links to view one of several helpful reference tables:
- Employer Contribution Rates
- Member Contribution Rates
- Payroll Reporting Frequency Table
- More: Retirement Contribution Reporting Date Calculator
Contribution Rates
Below are the member and employer contribution rates by year. Remember that OPERS requires that Reports of Retirement Contributions include all pay periods that end during the calendar month, regardless of reporting frequency.
Employer Contribution Rates
| Sector | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 |
|---|---|---|---|---|---|---|---|
| Local | 14.00% | 14.00% | 14.00% | 14.00% | 14.00% | 14.00% | 14.00% |
| State | 14.00% | 14.00% | 14.00% | 14.00% | 14.00% | 14.00% | 14.00% |
| Law Enforcement | 18.10% | 18.10% | 18.10% | 18.10% | 18.10% | 18.10% | 18.10% |
| Public Safety | 18.10% | 18.10% | 18.10% | 18.10% | 18.10% | 18.10% | 18.10% |
| Health Care Funding | 2.00% | 2.00% | 2.00% | 1.00% | 0.00% | 0.00% | 0.00% |
*Percentage of contribution applied toward health care funding.
Member Contribution Rates
| Sector | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 |
|---|---|---|---|---|---|---|---|
| Local | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| State | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Law Enforcement | 13.00% | 13.00% | 13.00% | 13.00% | 13.00% | 13.00% | 13.00% |
| Public Safety | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% |
Payroll Reporting Frequency Table
| Reporting Frequency | Frequency Code | Employer’s Payroll Cycle |
|---|---|---|
| 7 days | 8 | Consecutive 7-day pay periods |
| 14 days | 7 | Consecutive 14-day pay periods |
| Semi-monthly | 6 | Two pay periods per month, beginning and ending on the same dates each and every month |
| 28-Day | 5 | Consecutive 28-day pay periods |
| Monthly | 4 | One pay period per month, beginning and ending on the same dates each and every month |