Reference Tables

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:

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
  2012 2013 2014 2015
(Jan 1. - June 30)
2015
(July 1 - Dec. 31)
2016 2017
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
Public Safety
18.10% 18.10% 18.10% 18.10% 18.10% 18.10% 18.10%
Health Care Funding * 4.00% 1.00% 2.00% 2.00% 2.00% 2.00% 1.00%

*Note: Percentage of contribution applied toward health care funding.


Member Contribution Rates
  2012 2013 2014 2015
(Jan 1. - June 30)
2015
(July 1 - Dec. 31)
2016 2017
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 12.10% 12.60% 13.00% 13.00% 13.00% 13.00% 13.00%
Public Safety 11.50% 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