Contribution Rate History of PERA-Affiliated Employers
Contribution rates as a percent of pay are established by State law.
Since July 1, 1985, a portion of PERA-affiliated employer contributions are used to pay a portion of health care premiums for benefit recipients enrolled in the PERA health care program. Employer contribution rates shown include the percentage of the contribution that goes into the PERA Health Care Trust Fund.
Percentage of contributions that go to the Health Care Trust Fund:
-
From 7/1/85 through 7/1/99: 0.8%
-
From 7/1/99 through 12/31/00: 1.1%
-
From 1/1/01 through 12/31/01: State and School Division 1.42%, State Troopers 1.42%, Municipal 1.96%, Judicial 4.37%
-
From 1/1/02 through 12/31/02: State and School Division 1.64%, State Troopers 1.64%, Municipal 2.31%, Judicial 4.37%
-
Effective 1/1/03 through 12/31/03: State and School Division 1.1%, State Troopers 1.1%, Municipal 1.69%, Judicial 3.11%
-
Effective 1/1/04 through 6/30/04: 1.1%
-
Effective 7/1/04: 1.02%
Contribution Rate History for:
State Employers
State Troopers
School Employers
Denver Public Schools (DPS) Employers
Local Government Employers
Judicial Division
| Beginning | End | Member Rate |
Statutory Employer Rate |
AED | SAED | Total Employer Rate |
|
| 8-1-31 | to | 6-30-38 | 3.50% | 0.00% | n/a | n/a | 0.00% |
| 7-1-38 | to | 6-30-49 | 3.50% | 3.50% | n/a | n/a | 3.50% |
| 7-1-49 | to | 6-30-58 | 5.00% | 5.00% | n/a | n/a | 5.00% |
| 7-1-58 | to | 6-30-69 | 6.00% | 5.00% | n/a | n/a | 5.00% |
| 7-1-69 | to | 6-30-70 | 7.00% | 7.00% | n/a | n/a | 7.00% |
| 7-1-70 | to | 6-30-71 | 7.00% | 8.00% | n/a | n/a | 8.00% |
| 7-1-71 | to | 6-30-73 | 7.00% | 8.50% | n/a | n/a | 8.50% |
| 7-1-73 | to | 6-30-74 | 7.75% | 9.50% | n/a | n/a | 9.50% |
| 7-1-74 | to | 6-30-75 | 7.75% | 10.50% | n/a | n/a | 10.50% |
| 7-1-75 | to | 8-31-80 | 7.75% | 10.64% | n/a | n/a | 10.64% |
| 9-1-80 | to | 12-31-81 | 7.75% | 12.20% | n/a | n/a | 12.20% |
| 1-1-82 | to | 6-30-87 | 8.00% | 12.20% | n/a | n/a | 12.20% |
| 7-1-87 | to | 6-30-88 | 8.00% | 10.20% | n/a | n/a | 10.20% |
| 7-1-88 | to | 6-30-91 | 8.00% | 12.20% | n/a | n/a | 12.20% |
| 7-1-91 | to | 4-30-92 | 8.00% | 11.60% | n/a | n/a | 11.60% |
| 5-1-92 | to | 6-30-92 | 8.00% | 5.60%* | n/a | n/a | 5.60%* |
| 7-1-92 | to | 6-30-93 | 8.00% | 10.60% | n/a | n/a | 10.60% |
| 7-1-93 | to | 6-30-97 | 8.00% | 10.60% | n/a | n/a | 11.60% |
| 7-1-97 | to | 6-30-98 | 8.00% | 11.50% | n/a | n/a | 11.50% |
| 7-1-98 | to | 6-30-00 | 8.00% | 11.40% | n/a | n/a | 11.40% |
| 7-1-00 | to | 6-30-01 | 8.00% | 10.40% | n/a | n/a | 10.40% |
| 7-1-01 | to | 6-30-02 | 8.00% | 9.90% | n/a | n/a | 9.90% |
| 7-1-02 | to | 6-30-03 | 8.00% | 10.04% | n/a | n/a | 10.04% |
| 7-1-03 | to | 12-31-05 | 8.00% | 10.15% | n/a | n/a | 10.15% |
| 1-1-06 | to | 12-31-06 | 8.00% | 10.15% | 0.50% | n/a | 10.65% |
| 1-1-07 | to | 12-30-07 | 8.00% | 10.15% | 1.00% | n/a | 11.15% |
| 1-1-08 | to | 12-31-08 | 8.00% | 10.15% | 1.40% | 0.50% | 12.05% |
| 1-1-09 | to | 12-31-09 | 8.00% | 10.15% | 1.80% | 1.00% | 12.95% |
| 1-1-10 | to | 6-30-10 | 8.00% | 10.15% | 2.20% | 1.50% | 13.85% |
| 7-1-10 | to | 12-31-10 | 10.50% | 7.65% | 2.20% | 1.50% | 11.35% |
| 1-1-11 | to | 12-31-11 | 10.50% | 7.65% | 2.60% | 2.00% | 12.25% |
| 1-1-12 | to | 6-30-12 | 10.50% | 7.65% | 3.00% | 2.50% | 13.15% |
| 7-1-12 | to | 12-31-12 | 8.00% | 10.15% | 3.00% | 2.50% | 15.65% |
* Legislation created an annual reduction equal to 1% of salary retroactive to July 1, 1991, to be taken during May and June of 1992.
| Beginning | End | Member Rate |
Statutory Employer Rate |
AED | SAED | Total Employer Rate |
|
| 7-1-45 | to | 6-30-69 | 7.00% | 7.00% | n/a | n/a | 7.00% |
| 7-1-69 | to | 6-30-70 | 8.00% | 8.00% | n/a | n/a | 8.00% |
| 7-1-70 | to | 6-30-71 | 8.00% | 9.00% | n/a | n/a | 9.00% |
| 7-1-71 | to | 6-30-73 | 8.00% | 9.50% | n/a | n/a | 9.50% |
| 7-1-73 | to | 6-30-74 | 8.75% | 10.50% | n/a | n/a | 10.50% |
| 7-1-74 | to | 6-30-75 | 8.75% | 11.50% | n/a | n/a | 11.50% |
| 7-1-75 | to | 8-31-80 | 8.75% | 11.64% | n/a | n/a | 11.64% |
| 9-1-80 | to | 12-31-81 | 8.75% | 13.20% | n/a | n/a | 13.20% |
| 1-1-82 | to | 6-30-87 | 9.00% | 13.20% | n/a | n/a | 13.20% |
| 7-1-87 | to | 6-30-88 | 9.00% | 11.20% | n/a | n/a | 11.20% |
| 7-1-88 | to | 6-30-89 | 9.00% | 13.20% | n/a | n/a | 13.20% |
| 7-1-89 | to | 4-30-92 | 12.30% | 13.20% | n/a | n/a | 13.20% |
| 5-1-92 | to | 6-30-92 | 12.30% | 7.20%* | n/a | n/a | 7.20%* |
| 7-1-92 | to | 6-30-93 | 11.50% | 12.20% | n/a | n/a | 12.20% |
| 7-1-93 | to | 6-30-97 | 11.50% | 13.20% | n/a | n/a | 13.20% |
| 7-1-97 | to | 6-30-99 | 11.50% | 13.10% | n/a | n/a | 13.10% |
| 7-1-99 | to | 6-30-01 | 10.00% | 13.10% | n/a | n/a | 13.10% |
| 7-1-01 | to | 6-30-02 | 10.00% | 12.60% | n/a | n/a | 12.60% |
| 7-1-02 | to | 6-30-03 | 10.00% | 12.74% | n/a | n/a | 12.74% |
| 7-1-03 | to | 12-31-05 | 10.00% | 12.85% | n/a | n/a | 12.85% |
| 1-1-06 | to | 12-31-06 | 10.00% | 12.85% | 0.50% | n/a | 13.35% |
| 1-1-07 | to | 12-31-07 | 10.00% | 12.85% | 1.00% | n/a | 13.85% |
| 1-1-08 | to | 12-31-08 | 10.00% | 12.85% | 1.40% | 0.50% | 14.75% |
| 1-1-09 | to | 12-31-09 | 10.00% | 12.85% | 1.80% | 1.00% | 15.65% |
| 1-1-10 | to | 6-30-10 | 10.00% | 12.85% | 2.20% | 1.50% | 16.55% |
| 7-1-10 | to | 12-31-10 | 12.50% | 10.35% | 2.20% | 1.50% | 14.05% |
| 1-1-11 | to | 12-31-11 | 12.50% | 10.35% | 2.60% | 2.00% | 14.95% |
| 1-1-12 | to | 6-30-12 | 12.50% | 10.35% | 3.00% | 2.50% | 15.85% |
| 7-1-12 | to | 12-31-12 | 10.00% | 12.85% | 3.00% | 2.50% | 18.35% |
| Beginning | End | Member Rate |
Statutory Employer Rate |
AED | SAED | Total Employer Rate |
|
| 1-1-44 | to | 12-31-49 | 3.50% | 3.50% | n/a | n/a | 3.50% |
| 1-1-50 | to | 6-30-58 | 5.00% | 5.00% | n/a | n/a | 5.00% |
| 7-1-58 | to | 6-30-69 | 6.00% | 6.00% | n/a | n/a | 6.00% |
| 7-1-69 | to | 12-31-69 | 7.00% | 6.00% | n/a | n/a | 6.00% |
| 1-1-70 | to | 12-31-70 | 7.00% | 7.50% | n/a | n/a | 7.50% |
| 1-1-71 | to | 12-31-71 | 7.00% | 8.50% | n/a | n/a | 8.50% |
| 1-1-72 | to | 6-30-73 | 7.00% | 9.25% | n/a | n/a | 9.25% |
| 7-1-73 | to | 12-31-73 | 7.75% | 9.25% | n/a | n/a | 9.25% |
| 1-1-74 | to | 12-31-74 | 7.75% | 10.25% | n/a | n/a | 10.25% |
| 1-1-75 | to | 12-31-75 | 7.75% | 11.25% | n/a | n/a | 11.25% |
| 1-1-76 | to | 12-31-80 | 7.75% | 12.10% | n/a | n/a | 12.10% |
| 1-1-81 | to | 12-31-81 | 7.75% | 12.50% | n/a | n/a | 12.50% |
| 1-1-82 | to | 6-30-87 | 8.00% | 12.50% | n/a | n/a | 12.50% |
| 7-1-87 | to | 6-30-88 | 8.00% | 11.50% | n/a | n/a | 11.50% |
| 7-1-88 | to | 6-30-91 | 8.00% | 12.50% | n/a | n/a | 12.50% |
| 7-1-91 | to | 6-30-92 | 8.00% | 12.20% | n/a | n/a | 12.20% |
| 7-1-92 | to | 6-30-97 | 8.00% | 11.60% | n/a | n/a | 11.60% |
| 7-1-97 | to | 6-30-98 | 8.00% | 11.50% | n/a | n/a | 11.50% |
| 7-1-98 | to | 6-30-00 | 8.00% | 11.40% | n/a | n/a | 11.40% |
| 7-1-00 | to | 6-30-01 | 8.00% | 10.40% | n/a | n/a | 10.40% |
| 7-1-01 | to | 6-30-02 | 8.00% | 9.90% | n/a | n/a | 9.90% |
| 7-1-02 | to | 6-30-03 | 8.00% | 10.04% | n/a | n/a | 10.04% |
| 7-1-03 | to | 12-31-05 | 8.00% | 10.15% | n/a | n/a | 10.15% |
| 1-1-06 | to | 12-31-06 | 8.00% | 10.15% | 0.50% | n/a | 10.65% |
| 1-1-07 | to | 12-31-07 | 8.00% | 10.15% | 1.00% | n/a | 11.15% |
| 1-1-08 | to | 12-31-08 | 8.00% | 10.15% | 1.40% | 0.50% | 12.05% |
| 1-1-09 | to | 12-31-09 | 8.00% | 10.15% | 1.80% | 1.00% | 12.95% |
| 1-1-10 | to | 12-31-10 | 8.00% | 10.15% | 2.20% | 1.50% | 13.85% |
| 1-1-11 | to | 12-31-11 | 8.00% | 10.15% | 2.60% | 2.00% | 14.75% |
| 1-1-12 | to | present day | 8.00% | 10.15% | 3.00% | 2.50% | 15.65% |
*Actual DPS Employer contributions into the DPS Division vary based upon DPS payments toward its pension obligation bonds.
| Beginning | End | Member Rate |
Statutory Employer Rate |
AED | SAED | Total Employer Rate |
|
| 1-1-10 | to | 12-31-10 | 8.00% | 13.75% | 2.20% | 1.50% | 17.45% |
| 1-1-11 | to | 12-31-11 | 8.00% | 13.75% | 2.60% | 2.00% | 18.35% |
| 1-1-12 | to | present day | 8.00% | 13.75% | 3.00% | 2.50% | 19.25% |
| Beginning | End | Member Rate |
Statutory Employer Rate |
AED | SAED | Total Employer Rate |
|
| 1-1-44 | to | 12-31-49 | 3.50% | 3.50% | n/a | n/a | 3.50% |
| 1-1-50 | to | 6-30-58 | 5.00% | 5.00% | n/a | n/a | 5.00% |
| 7-1-58 | to | 6-30-69 | 6.00% | 6.00% | n/a | n/a | 6.00% |
| 7-1-69 | to | 12-31-69 | 7.00% | 6.00% | n/a | n/a | 6.00% |
| 1-1-70 | to | 12-31-70 | 7.00% | 7.00% | n/a | n/a | 7.00% |
| 1-1-71 | to | 6-30-73 | 7.00% | 7.50% | n/a | n/a | 7.50% |
| 7-1-73 | to | 12-31-73 | 7.75% | 7.50% | n/a | n/a | 7.50% |
| 1-1-74 | to | 12-31-74 | 7.75% | 8.50% | n/a | n/a | 8.50% |
| 1-1-75 | to | 12-31-75 | 7.75% | 9.50% | n/a | n/a | 9.50% |
| 1-1-76 | to | 12-31-80 | 7.75% | 9.86% | n/a | n/a | 9.86% |
| 1-1-81 | to | 12-31-81 | 7.75% | 10.20% | n/a | n/a | 10.20% |
| 1-1-82 | to | 6-30-91 | 8.00% | 10.20% | n/a | n/a | 10.20% |
| 7-1-91 | to | 12-31-00 | 8.00% | 10.00% | n/a | n/a | 10.00% |
| 1-1-01 | to | 12-31-01 | 8.00% | 9.43% | n/a | n/a | 9.43% |
| 1-1-02 | to | 12-31-02 | 8.00% | 9.19% | n/a | n/a | 9.19% |
| 1-1-03 | to | 12-31-03 | 8.00% | 9.60% | n/a | n/a | 9.60% |
| 1-1-04 | to | 12-31-05 | 8.00% | 10.00% | n/a | n/a | 10.00% |
| 1-1-06 | to | 12-31-06 | 8.00% | 10.00% | 0.50% | n/a | 10.50% |
| 1-1-07 | to | 12-31-07 | 8.00% | 10.00% | 1.00% | n/a | 11.00% |
| 1-1-08 | to | 12-31-08 | 8.00% | 10.00% | 1.40% | 0.50% | 11.90% |
| 1-1-09 | to | 12-31-09 | 8.00% | 10.00% | 1.80% | 1.00% | 12.80% |
| 1-1-10 | to | present day | 8.00% | 10.00% | 2.20% | 1.50% | 13.70% |
| Beginning | End | Member Rate |
Statutory Employer Rate |
AED | SAED | Total |
|
| 7-1-49 | to | 6-30-57 | 5.00% | 5.00% | n/a | n/a | 5.00% |
| 7-1-57 | to | 6-30-73 | 6.00% | 12.00% | n/a | n/a | 12.00% |
| 7-1-73 | to | 6-30-80 | 7.00% | 12.00% | n/a | n/a | 12.00% |
| 7-1-80 | to | 8-30-80 | 7.00% | 13.00% | n/a | n/a | 13.00% |
| 9-1-80 | to | 12-31-81 | 7.00% | 15.00% | n/a | n/a | 15.00% |
| 1-1-82 | to | 6-30-87 | 8.00% | 15.00% | n/a | n/a | 15.00% |
| 7-1-87 | to | 6-30-88 | 8.00% | 13.00% | n/a | n/a | 13.00% |
| 7-1-88 | to | 6-30-00 | 8.00% | 15.00% | n/a | n/a | 15.00% |
| 7-1-00 | to | 6-30-01 | 8.00% | 14.00% | n/a | n/a | 14.00% |
| 7-1-01 | to | 6-30-03 | 8.00% | 11.82% | n/a | n/a | 11.82% |
| 7-1-03 | to | 6-30-04 | 8.00% | 12.66% | n/a | n/a | 12.66% |
| 7-1-04 | to | 12-31-05 | 8.00% | 13.66% | n/a | n/a | 13.66% |
| 1-1-06 | to | 12-31-06 | 8.00% | 13.66% | 0.50% | n/a | 14.16% |
| 1-1-07 | to | 12-31-07 | 8.00% | 13.66% | 1.00% | n/a | 14.66% |
| 1-1-08 | to | 12-31-08 | 8.00% | 13.66% | 1.40% | 0.50% | 15.56% |
| 1-1-09 | to | 12-31-09 | 8.00% | 13.66% | 1.80% | 1.00% | 16.46% |
| 1-1-10 | to | 6-30-10 | 8.00% | 13.66% | 2.20% | 1.50% | 17.36% |
| 7-1-10 | to | 6-30-12 | 10.50% | 11.16% | 2.20% | 1.50% | 14.86% |
| 7-1-12 | to | 12-31-12 | 8.00% | 13.66% | 2.20% | 1.50% | 17.36% |