State Pension Contributions by Plan, Fiscal Year Ending 2023

These are actuarially determined contribution rates to be paid as a percentage of payroll during the 2023 fiscal year, which typically runs 7/1/22 to 6/30/23 (but could be for any one-year period ending in 2023). Employer rate shown is sometimes divided between the state and a local employer; we show the total required rate no matter who pays it.

Notes: (1) The rates shown are actuarially determined contribution rates. The actual amount paid may vary in some states if there is a legislative statute dictating a different (lower) amount, or if a supplemental payment is authorized. (2) Employer contributions are typically paid by the employer agency, such as a state department, school district, city, or other government entity. In some states, the state legislature directly pays for all or a portion of the employer contribution on-behalf of local employers. The employer figures represented in this table are the total required, no matter how the state determines the payment. (3) Some retirement systems are “agent multiple employer” plans meaning that each employer has a different contribution rate; in such cases if there is a weighted average contribution rate we show that, or we indicate that the rates vary.