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Contribution Rates

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Contribution Rate Projections

The Department of Retirement Systems (DRS) collects all contribution rates currently in effect, please refer to the following links for more details.

Read how contribution rates are established.

Read about the intent of public pension funding.

OSA calculates projected contribution rates based on the most recent actuarial valuation, asset returns, and legislative changes. The tables below show projected rates for the 2017-19 Biennium.

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Projected Employee Contribution Rates

Projected Employer Contribution Rates
1TRS and SERS rates are effective from 9/1 to 8/31 of each year. Employer rates exclude the administrative expense rate collected by the Department of Retirement Systems.
2There is a 50% chance contribution rates will be between optimistic and pessimistic. There is a 25% chance contribution rates will be higher than pessimistic and a 25% chance contribution rates will be lower than optimistic.
3Rates shown for 2017-19 are projections based on the 2014 Actuarial Valuation. Please see the Projection Disclosures page for projection assumptions not disclosed in the valuation report. The LEOFF Plan 2 rates were adopted by the LEOFF Plan 2 Retirement Board.
4Plan 1 members' contribution rate is statutorily set at 6.0%. Members in Plan 3 do not make contributions to their defined benefit.
5In the LEOFF plans only, the state pays a percent of the total cost of benefits.

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