Office of the State Actuary: Contribution Rates

Contribution rates in effect are those currently being collected by the Department of Retirement Systems. They include supplemental rates for the cost of 2009 pension legislation.

Adopted rates are those that passed the Legislature or were approved by the Law Enforcement Officers' and Fire Fighters' Plan 2 Retirement Board (LEOFF Board). They include supplemental rates for the cost of 2009 pension legislation.

We calculated the projected rates based on the 2008 valuation data and current plan provisions. They include asset returns, as reported by the Washington State Investment Board, through June 30, 2009, and supplemental rates from the 2009 Legislative Session. These rates will vary based on the future asset returns, actual contributions collected, any changes to plan provisions, and the demographic changes of the plan populations between the date we calculated the projected rates and when rates get adopted for the periods shown.

All rates are subject to change by the Legislature.

Effective Dates: Unless otherwise specified, PERS, PSERS, LEOFF, and WSPRS rates are effective from 7/1 to 6/30 of each year. TRS and SERS rates are effective from 9/1 to 8/31 of each year.

Read how contribution rates are established.

Read about the intent of public pension funding.

The Department of Retirement Systems (DRS) maintains the historical contribution rates for all retirement systems and plans in their Employer Handbook on the DRS website. Click the link below to access the DRS website.

DRS Historical Contribution Rate Table Index

Print Contribution Rates [46 kb]

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Employee Contribution Rates (Revised 10/30/09)
	In Effect	Projected
	(9/1/09 - 6/30/11)¹	(7/1/11 - 6/30/13)¹	(7/1/13 - 6/30/15)¹
	2009-11^2,5	2011-13^3,5	2013-15^3,5
PERS⁵
Plan 1 Members	6.00%	6.00%	6.00%
Plan 2 Members	3.90%	4.65%	5.97%
TRS⁵
Plan 1 Members	6.00%	6.00%	6.00%
Plan 2 Members	3.36%	4.57%	6.03%
SERS
Plan 2 Members	3.14%	4.08%	5.48%
PSERS
Members	6.55%	6.46%	6.53%
LEOFF
Plan 1 Members	0.00%	0.00%	0.00%
Plan 2 Members	8.46%	8.46%	7.19%
WSPRS
Plan 1 Members	5.08%	6.78%	6.66%
Plan 2 Members	5.08%	6.78%	6.66%

Employer Contribution Rates (Revised 10/30/09)
	In Effect	Projected
	(9/1/09 - 6/30/11)¹	(7/1/11 - 6/30/12)¹	(7/1/12 - 6/30/13)1	(7/1/13-6/30/14)	(7/1/14-6/30/15)
	2009-11^2,5	2011-13^3,5		2013-15^3,5
PERS Plans 1, 2, & 3
Normal Cost	4.01%	4.76%	4.76%	6.08%	6.08%
Plan 1 UAAL	1.14%	3.78%	4.47%	5.28%	5.33%
DRS Expense Charge	0.16%	0.16%	0.16%	0.16%	0.16%
Total	5.31%	8.70%	9.39%	11.52%	11.57%
TRS Plans 1, 2, & 3
Normal Cost	4.13%	5.34%	5.34%	6.80%	6.80%
Plan 1 UAAL	1.85%	6.50%	7.02%	8.50%	8.70%
DRS Expense Charge	0.16%	0.16%	0.16%	0.16%	0.16%
Total	6.14%	12.00%	12.52%	15.46%	15.60%
SERS Plans 2 & 3
Normal Cost	4.14%	5.08%	5.08%	6.48%	6.48%
PERS 1 UAAL	1.14%	3.78%	4.47%	5.28%	5.33%
DRS Expense Charge	0.16%	0.16%	0.16%	0.16%	0.16%
Total	5.44%	9.02%	9.71%	11.92%	11.97%
PSERS
Normal Cost	6.55%	6.46%	6.46%	6.53%	6.53%
PERS 1 UAAL	1.14%	3.78%	4.47%	5.28%	5.33%
DRS Expense Charge	0.16%	0.16%	0.16%	0.16%	0.16%
Total	7.85%	10.40%	11.09%	11.97%	12.02%
LEOFF Plan 1
Local Employer	0.00%	0.00%	0.00%	0.00%	0.00%
DRS Expense Charge	0.16%	0.16%	0.16%	0.16%	0.16%
Local Employer Total	0.16%	0.16%	0.16%	0.16%	0.16%
State⁷	0.00%	0.00%	0.00%	0.00%	0.00%
Plan 1 Total	0.16%	0.16%	0.16%	0.16%	0.16%
LEOFF Plan 2
Local Employer	5.08%	5.08%	5.08%	4.32%	4.32%
DRS Expense Charge	0.16%	0.16%	0.16%	0.16%	0.16%
Local Employer Total	5.24%	5.24%	5.24%	4.48%	4.48%
State⁷	3.38%	3.38%	3.38%	2.87%	2.87%
Plan 2 Total	8.62%	8.62%	8.62%	7.35%	7.35%
WSPRS Plans 1 & 2
Normal Cost - State	6.40%	8.10%	8.10%	7.98%	7.98%
DRS Expense Charge	0.16%	0.16%	0.16%	0.16%	0.16%
Total	6.56%	8.26%	8.26%	8.14%	8.14%
¹ TRS and SERS rates are effective from 9/1 to 8/31 of each year.
² Rates shown for 2009-2011 are based on the 2007 Actuarial Valuation. They reflect current plan provisions. LEOFF 2 rates were adopted by the LEOFF Board. The rates for all other plans were adopted by the Legislature.
³Rates shown for 2011-13 and beyond are projections based on 2008 Actuarial Valuation. They reflect asset returns through June 30, 2009.
⁴Plan 1 members' contribution rate is statutorily set at 6.0%. Members in Plan 3 do not make contributions to their defined benefit.
⁵ Supplemental contribution rates from the 2009 Legislative session were effective 9/1/09.
⁶ In the LEOFF plans only, the state pays a percent of the total cost of benefits.