A ranking of the 100 most populous U.S. counties based on total public employee retirement benefit debt declared in their balance sheets, divided by their population (2022).
| County | Nassau County |
|---|---|
| State | NY |
| Public Employee Benefit Debt per Capita | $4.79K |
| Total Public Employee Benefit Debt | $6.69B |
| County | Philadelphia |
| State | PA |
| Public Employee Benefit Debt per Capita | $4.7K |
| Total Public Employee Benefit Debt | $7.54B |
| County | Baltimore County |
| State | MD |
| Public Employee Benefit Debt per Capita | $4.2K |
| Total Public Employee Benefit Debt | $3.59B |
| County | Prince Georges County |
| State | MD |
| Public Employee Benefit Debt per Capita | $3.97K |
| Total Public Employee Benefit Debt | $3.84B |
| County | City and County of Honolulu |
| State | HI |
| Public Employee Benefit Debt per Capita | $3.68K |
| Total Public Employee Benefit Debt | $3.74B |
| County | Los Angeles County |
| State | CA |
| Public Employee Benefit Debt per Capita | $3.4K |
| Total Public Employee Benefit Debt | $34.03B |
| County | Jacksonville |
| State | FL |
| Public Employee Benefit Debt per Capita | $3.26K |
| Total Public Employee Benefit Debt | $3.24B |
| County | Suffolk County |
| State | NY |
| Public Employee Benefit Debt per Capita | $3.01K |
| Total Public Employee Benefit Debt | $4.59B |
| County | Westchester County |
| State | NY |
| Public Employee Benefit Debt per Capita | $2.64K |
| Total Public Employee Benefit Debt | $2.65B |
| County | Cook County |
| State | IL |
| Public Employee Benefit Debt per Capita | $2.43K |
| Total Public Employee Benefit Debt | $12.82B |
| County | State | Public Employee Benefit Debt per Capita | Total Public Employee Benefit Debt | |
|---|---|---|---|---|
| 1 | Nassau County | NY | $4.79K | $6.69B |
| 2 | Philadelphia | PA | $4.7K | $7.54B |
| 3 | Baltimore County | MD | $4.2K | $3.59B |
| 4 | Prince Georges County | MD | $3.97K | $3.84B |
| 5 | City and County of Honolulu | HI | $3.68K | $3.74B |
| 6 | Los Angeles County | CA | $3.4K | $34.03B |
| 7 | Jacksonville | FL | $3.26K | $3.24B |
| 8 | Suffolk County | NY | $3.01K | $4.59B |
| 9 | Westchester County | NY | $2.64K | $2.65B |
| 10 | Cook County | IL | $2.43K | $12.82B |