Chapter 6: Contributions

Contribution Rate Tables Index

Contribution Rate Tables Index

FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
10/01/47 03/31/49 0.05 -
04/01/49 12/31/49 0.05 0.05/$.291
01/01/50 03/31/53 0.05 0.05/$.211
04/01/53 03/31/55 0.05 0.05/$.321
04/01/55 06/30/57 0.05 0.05/$.311
07/01/57 06/30/65 0.05 0.06/$.271
07/01/65 06/30/67 0.05 0.06/$.321
07/01/67 06/30/69 0.05 0.06/$.381
07/01/69 06/30/71 0.05 0.0610
07/01/71 06/30/73 0.05 0.0446
07/01/73 06/30/75 0.06 0.0705
07/01/75 06/30/76 0.06 0.0715
07/01/76 06/30/77 0.06 0.0710
07/01/77 06/30/79 0.06 0.0577
07/01/79 06/30/81 0.06 0.0709
07/01/81 07/31/82 0.06 0.0650
08/01/82 06/30/83 0.06 0.0656
07/01/83 06/30/85 0.06 0.0726
07/01/85 06/30/86 0.06 0.0922
07/01/86 06/30/87 0.06 0.0927
07/01/87 08/31/88 0.06 0.0611
09/01/88 06/30/89 0.06 0.0617
07/01/89 08/31/90 0.06 0.0650
09/01/90 08/31/91 0.06 0.0761
09/01/91 08/31/92 0.06 0.0794
09/01/92 06/30/93 0.06 0.0751
07/01/93 08/31/93 0.06 0.0746
09/01/93 08/31/95 0.06 0.0758
09/01/95 08/31/97 0.06 0.0762
09/01/97 06/30/99 0.06 0.0750
07/01/99 04/30/00 0.06 0.0460
05/01/00 08/31/00 0.06 0.0381
09/01/00 06/30/01 0.06 0.0467
07/01/01 03/31/02 0.06 0.0177
04/01/02 04/30/02 0.06 0.0133
05/01/02 06/30/03 0.06 0.0132
07/01/03 08/31/04 0.06 0.0140
09/01/04 06/30/05 0.06 0.0138
07/01/05 06/30/06 0.06 0.0244
07/01/06 12/31/06 0.06 0.0369
01/01/07 06/30/07 0.06 0.0546
07/01/07 08/31/07 0.06 0.0612
09/01/07 06/30/08 0.06 0.0613
07/01/08 06/30/09 0.06 0.0831
07/01/09 08/31/09 0.06 0.0529
09/01/09 06/30/11 0.06 0.0531
07/01/11 08/31/11 0.06 0.0707
09/01/11 03/31/12 0.06 0.0725
04/01/12 06/30/12 0.06 0.0708
07/01/12 06/30/13 0.06 0.0721
07/01/13 08/31/13 0.06 0.0919
09/01/13 06/30/15 0.06 0.0921
07/01/15 06/30/17 0.06 0.1118
07/01/17   0.06 0.12702
  • 1. From April 1, 1949, through June 30, 1969, employer administrative expense contributions were based on member monthly transactions, and one transaction charge per month for each reported member. As an example, from April 1, 1949, through Dec. 31, 1949, employers paid 29 cents per transaction in that period, over and above their 0.05 employer contributions.
  • 2. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
10/01/47 03/31/49 0.05 -
04/01/49 12/31/49 0.05 0.05/$.291
01/01/50 03/31/53 0.05 0.05/$.211
04/01/53 03/31/55 0.05 0.05/$.321
04/01/55 06/30/57 0.05 0.05/$.311
07/01/57 06/30/65 0.05 0.06/$.271
07/01/65 06/30/67 0.05 0.06/$.321
07/01/67 06/30/69 0.05 0.06/$.381
07/01/69 06/30/73 0.05 0.0610
07/01/73 06/30/75 0.06 0.0695
07/01/75 06/30/76 0.06 0.0705
07/01/76 06/30/77 0.06 0.0700
07/01/77 06/30/79 0.06 0.0567
07/01/79 06/30/81 0.06 0.0736
07/01/81 07/31/82 0.06 0.0650
08/01/82 06/30/83 0.06 0.0656
07/01/83 06/30/85 0.06 0.0731
07/01/85 06/30/86 0.06 0.0876
07/01/86 06/30/87 0.06 0.0881
07/01/87 08/31/88 0.06 0.0612
09/01/88 06/30/89 0.06 0.0618
07/01/89 08/31/90 0.06 0.0650
09/01/90 08/31/91 0.06 0.0761
09/01/91 08/31/92 0.06 0.0794
09/01/92 06/30/93 0.06 0.0751
07/01/93 08/31/93 0.06 0.0746
09/01/93 08/31/95 0.06 0.0758
09/01/95 08/31/97 0.06 0.0762
09/01/97 06/30/99 0.06 0.0750
07/01/99 04/30/00 0.06 0.0460
05/01/00 08/31/00 0.06 0.0381
09/01/00 06/30/01 0.06 0.0467
07/01/01 03/31/02 0.06 0.0177
04/01/02 04/30/02 0.06 0.0133
05/01/02 06/30/03 0.06 0.0132
07/01/03 08/31/04 0.06 0.0140
09/01/04 06/30/05 0.06 0.0138
07/01/05 06/30/06 0.06 0.0244
07/01/06 12/31/06 0.06 0.0369
01/01/07 06/30/07 0.06 0.0546
07/01/07 08/31/07 0.06 0.0612
09/01/07 06/30/08 0.06 0.0613
07/01/08 06/30/09 0.06 0.0831
07/01/09 08/31/09 0.06 0.0529
09/01/09 06/30/11 0.06 0.0531
07/01/11 08/31/11 0.06 0.0707
09/01/11 03/31/12 0.06 0.0725
04/01/12 06/30/12 0.06 0.0708
07/01/12 06/30/13 0.06 0.0721
07/01/13 08/31/13 0.06 0.0919
09/01/13 06/30/15 0.06 0.0921
07/01/15 06/30/17 0.06 0.1118
07/01/17   0.06 0.12702
  • 1. From April 1, 1949, through June 30, 1969, employer administrative expense contributions were based on member monthly transactions, and one transaction charge per month for each reported member. As an example, from April 1, 1949, through Dec. 31, 1949, employers paid 29 cents per transaction in that period, over and above their 0.05 employer contributions.
  • 2. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
10/01/47 03/31/49 0.050 -
04/01/49 12/31/49 0.050 0.05/$.291
01/01/50 03/31/53 0.050 0.05/$.211
04/01/53 03/31/55 0.050 0.05/$.321
04/01/55 06/30/57 0.050 0.05/$.311
07/01/57 06/30/65 0.050 0.06/$.271
07/01/65 06/30/67 0.050 0.06/$.321
07/01/67 06/30/69 0.050 0.06/$.381
07/01/69 06/30/71 0.050 0.0610
05/01/71 06/30/71 0.075 0.0610
07/01/71 06/30/73 0.075 0.0446
07/01/73 06/30/75 0.075 0.1205
07/01/75 06/30/76 0.075 0.1215
07/01/76 06/30/77 0.075 0.1210
07/01/77 06/30/79 0.075 0.0996
07/01/79 06/30/81 0.075 0.1219
07/01/81 07/31/82 0.075 0.0967
08/01/82 06/30/83 0.075 0.0973
07/01/83 06/30/85 0.075 0.1081
07/01/85 06/30/86 0.075 0.1352
07/01/86 06/30/87 0.075 0.1357
07/01/87 08/31/88 0.075 0.0841
09/01/88 06/30/89 0.075 0.0847
07/01/89 08/31/90 0.075 0.0964
09/01/90 08/31/91 0.075 0.1131
09/01/91 08/31/92 0.075 0.1168
09/01/92 06/30/93 0.075 0.1116
07/01/93 08/31/93 0.075 0.1111
09/01/93 08/31/95 0.075 0.1129
09/01/95 08/31/97 0.075 0.1133
09/01/97 06/30/99 0.075 0.1116
07/01/99 04/30/00 0.075 0.0681
05/01/00 08/31/00 0.075 0.0560
09/01/00 06/30/01 0.075 0.0689
07/01/01 03/31/02 0.075 0.0254
04/01/02 04/30/02 0.075 0.0188
05/01/02 06/30/03 0.075 0.0187
07/01/03 08/31/04 0.075 0.0199
09/01/04 06/30/05 0.075 0.0198
07/01/05 06/30/06 0.075 0.0357
07/01/06 12/31/06 0.075 0.0544
01/01/07 06/30/07 0.075 0.0810
07/01/07 08/31/07 0.075 0.0909
09/01/07 06/30/08 0.075 0.0912
07/01/08 06/30/09 0.075 0.1239
07/01/09 08/31/09 0.075 0.0786
09/01/09 06/30/11 0.075 0.0789
07/01/11 08/31/11 0.075 0.1053
09/01/11 03/31/12 0.075 0.1080
04/01/12 06/30/12 0.075 0.1054
07/01/12 06/30/13 0.075 0.1074
07/01/13 08/31/13 0.075 0.1371
09/01/13 06/30/15 0.075 0.1373
07/01/15 06/30/17 0.075 0.1668
07/01/17   0.075 0.18962
  • 1. From April 1, 1949, through June 30, 1969, employer administrative expense contributions were based on member monthly transactions, and one transaction charge per month for each reported member. As an example, from April 1, 1949, through Dec. 31, 1949, employers paid 29 cents per transaction in that period, over and above their 0.05 employer contributions.
  • 2. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
01/01/07 06/30/07 0.0976 0.0796
07/01/07 08/31/07 0.0976 0.0862
09/01/07 06/30/08 0.0976 0.0863
07/01/08 06/30/09 0.0976 0.1081
07/01/09 08/31/09 0.0976 0.0779
09/01/09 06/30/11 0.0976 0.0781
07/01/11 08/31/11 0.0976 0.0957
09/01/11 03/31/12 0.0976 0.0975
04/01/12 06/30/12 0.0976 0.0958
07/01/12 06/30/13 0.0976 0.0971
07/01/13 08/31/13 0.0976 0.1169
09/01/13 06/30/15 0.0976 0.1171
07/01/15 06/30/17 0.0976 0.1368
07/01/17   0.0976 0.15201
  • 1. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
01/01/07 06/30/07 0.1226 0.0546
07/01/07 08/31/07 0.1226 0.0612
09/01/07 06/30/08 0.1226 0.0613
07/01/08 06/30/09 0.1226 0.0831
07/01/09 08/31/09 0.1226 0.0529
09/01/09 06/30/11 0.1226 0.0531
07/01/11 08/31/11 0.1226 0.0707
09/01/11 03/31/12 0.1226 0.0725
04/01/12 06/30/12 0.1226 0.0708
07/01/12 06/30/13 0.1226 0.0721
07/01/13 08/31/13 0.1226 0.0919
09/01/13 06/30/15 0.1226 0.0921
07/01/15 06/30/17 0.1226 0.1118
07/01/17   0.1226 0.12701
  • 1. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
01/01/07 06/30/07 0.1226 0.0546
07/01/07 08/31/07 0.1226 0.0612
09/01/07 06/30/08 0.1226 0.0613
07/01/08 06/30/09 0.1226 0.0831
07/01/09 08/31/09 0.1226 0.0529
09/01/09 06/30/11 0.1226 0.0531
07/01/11 08/31/11 0.1226 0.0707
09/01/11 03/31/12 0.1226 0.0725
04/01/12 06/30/12 0.1226 0.0708
07/01/12 06/30/13 0.1226 0.0721
07/01/13 08/31/13 0.1226 0.0919
09/01/13 06/30/15 0.1226 0.0921
07/01/15 06/30/17 0.1226 0.1118
07/01/17   0.1226 0.12701
  • 1. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE1
10/01/772 06/30/79 0.0551 0.0707
07/01/79 06/30/81 0.0551 0.0724
07/01/81 07/31/82 0.0511 0.0650
08/01/82 06/30/83 0.0511 0.0656
07/01/83 06/30/85 0.0511 0.0726
07/01/85 06/30/86 0.0483 0.0838
07/01/86 06/30/87 0.0483 0.0843
07/01/87 08/31/88 0.0490 0.0615
09/01/88 06/30/89 0.0490 0.0621
07/01/89 08/31/90 0.0470 0.0650
09/01/90 08/31/91 0.0470 0.0761
09/01/91 12/31/91 0.0470 0.0794
01/01/92 08/31/92 0.0485 0.0794
09/01/92 06/30/93 0.0485 0.0751
07/01/93 08/31/93 0.0485 0.0746
09/01/93 08/31/95 0.0500 0.0758
09/01/95 08/31/97 0.0508 0.0762
09/01/97 06/30/99 0.0465 0.0750
07/01/99 04/30/00 0.0185 0.0460
05/01/00 08/31/00 0.0154 0.0381
09/01/00 06/30/01 0.0243 0.0467
07/01/01 03/31/02 0.0088 0.0177
04/01/02 04/30/02 0.0065 0.0133
05/01/02 06/30/03 0.0065 0.0132
07/01/03 08/31/04 0.0118 0.0140
09/01/04 06/30/05 0.0118 0.0138
07/01/05 06/30/06 0.0225 0.0244
07/01/06 12/31/06 0.0350 0.0369
01/01/07 06/30/07 0.0350 0.0546
07/01/07 08/31/07 0.0415 0.0612
09/01/07 06/30/08 0.0415 0.0613
07/01/08 06/30/09 0.0545 0.0831
07/01/09 08/31/09 0.0389 0.0529
09/01/09 06/30/11 0.0390 0.0531
07/01/11 08/31/11 0.0459 0.0707
09/01/11 03/31/12 0.0464 0.0725
04/01/12 06/30/12 0.0464 0.0708
07/01/12 06/30/13 0.0464 0.0721
07/01/13 08/31/13 0.0492 0.0919
09/01/13 06/30/15 0.0492 0.0921
07/01/15 06/30/17 0.0612 0.1118
07/01/17   0.0738 0.12703
  • 1. Employer contribution rate for PERS Plan 3 is the same.
  • 2. To report Plan 2 members for periods before Oct. 1, 1977, use the member contribution rate of 0.0551. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported.
  • 3. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE1
10/01/772 06/30/79 0.0551 0.0707
07/01/79 06/30/81 0.0551 0.0741
07/01/81 07/31/82 0.0511 0.0650
08/01/82 06/30/83 0.0511 0.0656
07/01/83 06/30/85 0.0511 0.0731
07/01/85 06/30/86 0.0483 0.0792
07/01/86 06/30/87 0.0483 0.0797
07/01/87 08/31/88 0.0490 0.0616
09/01/88 06/30/89 0.0490 0.0622
07/01/89 08/31/90 0.0470 0.0650
09/01/90 08/31/91 0.0470 0.0761
09/01/91 12/31/91 0.0470 0.0794
01/01/92 08/31/92 0.0485 0.0794
09/01/92 06/30/93 0.0485 0.0751
07/01/93 08/31/93 0.0485 0.0746
09/01/93 08/31/95 0.0500 0.0758
09/01/95 08/31/97 0.0508 0.0762
09/01/97 06/30/99 0.0465 0.0750
07/01/99 04/30/00 0.0185 0.0460
05/01/00 08/31/00 0.0154 0.0381
09/01/00 06/30/01 0.0243 0.0467
07/01/01 03/31/02 0.0088 0.0177
04/01/02 04/30/02 0.0065 0.0133
05/01/02 06/30/03 0.0065 0.0132
07/01/03 08/31/04 0.0118 0.0140
09/01/04 06/30/05 0.0118 0.0138
07/01/05 06/30/06 0.0225 0.0244
07/01/06 12/31/06 0.0350 0.0369
01/01/07 06/30/07 0.0350 0.0546
07/01/07 08/31/07 0.0415 0.0612
09/01/07 06/30/08 0.0415 0.0613
07/01/08 06/30/09 0.0545 0.0831
07/01/09 08/31/09 0.0389 0.0529
09/01/09 06/30/11 0.0390 0.0531
07/01/11 08/31/11 0.0459 0.0707
09/01/11 03/31/12 0.0464 0.0725
04/01/12 06/30/12 0.0464 0.0708
07/01/12 06/30/13 0.0464 0.0721
07/01/13 08/31/13 0.0492 0.0919
09/01/13 06/30/15 0.0492 0.0921
07/01/15 06/30/17 0.0612 0.1118
07/01/17   0.0738 0.12703
  • 1. Employer contribution rate for PERS Plan 3 is the same.
  • 2. To report Plan 2 members for periods before Oct. 1, 1977, use the member contribution rate of 0.0551. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported.
  • 3. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE1
10/01/772 06/30/79 0.0551 0.0707
07/01/79 06/30/81 0.0551 0.0724
07/01/81 07/31/82 0.0511 0.0650
08/01/82 06/30/83 0.0511 0.0656
07/01/83 06/30/85 0.0511 0.0731
07/01/85 06/30/86 0.0483 0.0838
07/01/86 06/30/87 0.0483 0.0843
07/01/87 08/31/88 0.0490 0.0670
09/01/88 06/30/89 0.0490 0.0676
07/01/89 08/31/90 0.0470 0.0650
09/01/90 08/31/91 0.0470 0.0761
09/01/91 12/31/91 0.0470 0.0794
01/01/92 08/31/92 0.0485 0.0794
09/01/92 06/30/93 0.0485 0.0751
07/01/93 08/31/93 0.0485 0.0746
09/01/93 08/31/95 0.0500 0.0758
09/01/95 08/31/97 0.0508 0.0762
09/01/97 06/30/99 0.0465 0.0750
07/01/99 04/30/00 0.0185 0.0460
05/01/00 08/31/00 0.0154 0.0381
09/01/00 06/30/01 0.0243 0.0467
07/01/01 03/31/02 0.0088 0.0177
04/01/02 04/30/02 0.0065 0.0133
05/01/02 06/30/03 0.0065 0.0132
07/01/03 08/31/04 0.0118 0.0140
09/01/04 06/30/05 0.0118 0.0138
07/01/05 06/30/06 0.0225 0.0244
07/01/06 12/31/06 0.0350 0.0369
01/01/07 06/30/07 0.0350 0.0546
07/01/07 08/31/07 0.0415 0.0612
09/01/07 06/30/08 0.0415 0.0613
07/01/08 06/30/09 0.0545 0.0831
07/01/09 08/31/09 0.0389 0.0529
09/01/09 06/30/11 0.0390 0.0531
07/01/11 08/31/11 0.0459 0.0707
09/01/11 03/31/12 0.0464 0.0725
04/01/12 06/30/12 0.0464 0.0708
07/01/12 06/30/13 0.0464 0.0721
07/01/13 08/31/13 0.0492 0.0919
09/01/13 06/30/15 0.0492 0.0921
07/01/15 06/30/17 0.0612 0.1118
07/01/17   0.0738 0.12703
  • 1. Employer contribution rate for PERS Plan 3 is the same.
  • 2. To report Plan 2 members for periods before Oct. 1, 1977, use the member contribution rate of 0.0551. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported.
  • 3. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
01/01/07 06/30/07 0.0625 0.0796
07/01/07 08/31/07 0.0788 0.0862
09/01/07 06/30/08 0.0788 0.0863
07/01/08 06/30/09 0.1113 0.1081
07/01/09 08/31/09 0.0723 0.0779
09/01/09 06/30/11 0.0725 0.0781
07/01/11 08/31/11 0.0898 0.0957
09/01/11 03/31/12 0.0910 0.0975
04/01/12 06/30/12 0.0910 0.0958
07/01/12 06/30/13 0.0910 0.0971
07/01/13 08/31/13 0.0980 0.1169
09/01/13 06/30/15 0.0980 0.1171
07/01/15 06/30/17 0.1280 0.1368
07/01/17   0.1595 0.15201
  • 1. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
01/01/07 06/30/07 0.0875 0.0546
07/01/07 08/31/07 0.1038 0.0612
09/01/07 06/30/08 0.1038 0.0613
07/01/08 06/30/09 0.1363 0.0831
07/01/09 08/31/09 0.0973 0.0529
09/01/09 06/30/11 0.0975 0.0531
07/01/11 08/31/11 0.1148 0.0707
09/01/11 03/31/12 0.1160 0.0725
04/01/12 06/30/12 0.1160 0.0708
07/01/12 06/30/13 0.1160 0.0721
07/01/13 08/31/13 0.1230 0.0919
09/01/13 06/30/15 0.1230 0.0921
07/01/15 06/30/17 0.1530 0.1118
07/01/17   0.1845 0.12701
  • 1. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
01/01/07 06/30/07 0.0875 0.0546
07/01/07 08/31/07 0.1038 0.0612
09/01/07 06/30/08 0.1038 0.0613
07/01/08 06/30/09 0.1363 0.0831
07/01/09 08/31/09 0.0973 0.0529
09/01/09 06/30/11 0.0975 0.0531
07/01/11 08/31/11 0.1148 0.0707
09/01/11 03/31/12 0.1160 0.0725
04/01/12 06/30/12 0.1160 0.0708
07/01/12 06/30/13 0.1160 0.0721
07/01/13 08/31/13 0.1230 0.0919
09/01/13 06/30/15 0.1230 0.0921
07/01/15 6/30/17 0.1530 0.1118
07/01/17   0.1845 0.12701
  • 1. Employer contribution rate includes an administrative expense rate of 0.0018.



Option Contribution Rate
A 5 percent of pay at all ages
B 5 percent of pay until age 35
6 percent of pay from age 35 until 44
7.5 percent age 45 and above
C 6 percent of pay until age 35
7.5 percent of pay from age 35 until 44
8.5 percent age 45 and above
D 7 percent of pay at all ages
E 10 percent of pay at all ages
F 15 percent of pay at all ages


The employer contribution rate for PERS Plan 3 is the same as the PERS Plan 2 rate.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
01/01/07 06/30/07 0.075 minimum 0.0796
07/01/07 08/31/07 0.075 minimum 0.0862
09/01/07 06/30/08 0.075 minimum 0.0863
07/01/08 06/30/09 0.075 minimum 0.1081
07/01/09 08/31/09 0.075 minimum 0.0779
09/01/09 06/30/11 0.075 minimum 0.0781
07/01/11 08/31/11 0.075 minimum 0.0957
09/01/11 03/31/12 0.075 minimum 0.0975
04/01/12 06/30/12 0.075 minimum 0.0958
07/01/12 06/30/13 0.075 minimum 0.0971
07/01/13 08/31/13 0.075 minimum 0.1169
09/01/13 06/30/15 0.075 minimum 0.1171
07/01/15 06/30/17 0.075 minimum 0.1368
07/01/17   0.075 minimum 0.15201
  • 1. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
01/01/07 06/30/07 0.075 minimum 0.0546
07/01/07 08/31/07 0.075 minimum 0.0612
09/01/07 06/30/08 0.075 minimum 0.0613
07/01/08 06/30/09 0.075 minimum 0.0831
07/01/09 08/31/09 0.075 minimum 0.0529
09/01/09 06/30/11 0.075 minimum 0.0531
07/01/11 08/31/11 0.075 minimum 0.0707
09/01/11 03/31/12 0.075 minimum 0.0725
04/01/12 06/30/12 0.075 minimum 0.0708
07/01/12 06/30/13 0.075 minimum 0.0721
07/01/13 08/31/13 0.075 minimum 0.0919
09/01/13 06/30/15 0.075 minimum 0.0921
07/01/15 06/30/17 0.075 minimum 0.1118
07/01/17   0.075 minimum 0.12701
  • 1. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
01/01/07 06/30/07 0.075 minimum 0.0546
07/01/07 08/31/07 0.075 minimum 0.0612
09/01/07 06/30/08 0.075 minimum 0.0613
07/01/08 06/30/09 0.075 minimum 0.0831
07/01/09 08/31/09 0.075 minimum 0.0529
09/01/09 06/30/11 0.075 minimum 0.0531
07/01/11 08/31/11 0.075 minimum 0.0707
09/01/11 03/31/12 0.075 minimum 0.0725
04/01/12 06/30/12 0.075 minimum 0.0708
07/01/12 06/30/13 0.075 minimum 0.0721
07/01/13 08/31/13 0.075 minimum 0.0919
09/01/13 06/30/15 0.075 minimum 0.0921
07/01/15 06/30/17 0.075 minimum 0.1118
07/01/17   0.075 minimum 0.12701
  • 1. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE1
10/01/772 06/30/79 0.0551 0.0707
07/01/79 06/30/81 0.0551 0.0741
07/01/81 07/31/82 0.0511 0.0650
08/01/82 06/30/83 0.0511 0.0656
07/01/83 06/30/85 0.0511 0.0731
07/01/85 06/30/86 0.0483 0.0792
07/01/86 06/30/87 0.0483 0.0797
07/01/87 08/31/88 0.0490 0.0616
09/01/88 06/30/89 0.0490 0.0622
07/01/89 08/31/90 0.0470 0.0650
09/01/90 08/31/91 0.0470 0.0761
09/01/91 12/31/91 0.0470 0.0794
01/01/92 08/31/92 0.0485 0.0794
09/01/92 06/30/93 0.0485 0.0751
07/01/93 08/31/93 0.0485 0.0746
09/01/93 08/31/95 0.0500 0.0758
09/01/95 08/31/97 0.0508 0.0762
09/01/97 06/30/99 0.0465 0.0750
07/01/99 04/30/00 0.0185 0.0460
05/01/00 08/31/00 0.0154 0.0381
09/01/00 08/31/01 0.0243 0.0467
09/01/01 03/31/02 0.0088 0.0177
04/01/02 04/30/02 0.0035 0.0119
05/01/02 08/31/03 0.0035 0.0118
09/01/03 08/31/04 0.0085 0.0107
09/01/04 08/31/05 0.0085 0.0104
09/01/05 08/31/06 0.0275 0.0294
09/01/06 08/31/07 0.0379 0.0485
09/01/07 08/31/08 0.0390 0.0588
09/01/08 08/31/09 0.0468 0.0754
09/01/09 08/31/10 0.0314 0.0544
09/01/10 08/31/11 0.0315 0.0545
09/01/11 03/31/12 0.0409 0.0759
04/01/12 08/31/12 0.0409 0.0758
09/01/12 08/31/13 0.0409 0.0759
09/01/13 08/31/15 0.0464 0.0982
09/01/15 08/31/17 0.0563 0.1158
09/01/17   0.0727 0.13483
  • 1. Employer contribution rate for SERS Plan 3 is the same.
  • 2. To report Plan 2 members for periods prior to October 1, 1977, use the member contribution rate of 0.0551. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported.
  • 3. Employer contribution rate includes an administrative expense rate of 0.0018.



Option Contribution Rate
A 5 percent of pay at all ages
B 5 percent of pay until age 35
6 percent of pay from age 35 until 44
7.5 percent age 45 and above
C 6 percent of pay until age 35
7.5 percent of pay from age 35 until 44
8.5 percent age 45 and above
D 7 percent of pay at all ages
E 10 percent of pay at all ages
F 15 percent of pay at all ages


The employer contribution rate for SERS Plan 3 is the same as the SERS Plan 2 rate.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
07/01/47 06/30/74 0.05
07/01/74 08/31/86 0.06
09/01/86 08/31/87 0.06 0.1233
09/01/87 08/31/88 0.06 0.1149
09/01/88 08/31/89 0.06 0.1155
09/01/89 08/31/90 0.06 0.1202
09/01/90 08/31/91 0.06 0.1328
09/01/91 08/31/92 0.06 0.1296
09/01/92 06/30/93 0.06 0.1246
07/01/93 08/31/93 0.06 0.1241
09/01/93 08/31/95 0.06 0.1300
09/01/95 08/31/97 0.06 0.1242
09/01/97 06/30/99 0.06 0.1193
07/01/99 08/31/99 0.06 0.1194
09/01/99 04/30/00 0.06 0.0868
05/01/00 08/31/00 0.06 0.0626
09/01/00 08/31/01 0.06 0.0733
09/01/01 03/31/02 0.06 0.0298
04/01/02 04/30/02 0.06 0.0128
05/01/02 08/31/03 0.06 0.0127
09/01/03 08/31/04 0.06 0.0139
09/01/04 08/31/05 0.06 0.0137
09/01/05 08/31/06 0.06 0.0292
09/01/06 08/31/07 0.06 0.0474
09/01/07 08/31/08 0.06 0.0582
09/01/08 08/31/09 0.06 0.0846
09/01/09 08/31/11 0.06 0.0614
09/01/11 08/31/12 0.06 0.0804
09/01/12 08/31/13 0.06 0.0805
09/01/13 08/31/15 0.06 0.1039
09/01/15 08/31/17 0.06 0.1313
09/01/17   0.06 0.15201
  • 1. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
07/01/47 06/30/74 0.05
07/01/74 08/31/86 0.06
09/01/85 08/31/86 0.06 0.1229
09/01/86 08/31/87 0.06 0.1233
09/01/87 08/31/88 0.06 0.1149
09/01/88 08/31/89 0.06 0.1155
09/01/89 08/31/90 0.06 0.1202
09/01/90 08/31/91 0.06 0.1328
09/01/91 08/31/92 0.06 0.1296
09/01/92 06/30/93 0.06 0.1246
07/01/93 08/31/93 0.06 0.1241
09/01/93 08/31/95 0.06 0.1300
09/01/95 08/31/97 0.06 0.1242
09/01/97 06/30/99 0.06 0.1193
07/01/99 08/31/99 0.06 0.1194
09/01/99 04/30/00 0.06 0.0868
05/01/00 08/31/00 0.06 0.0626
09/01/00 08/31/01 0.06 0.0733
09/01/01 03/31/02 0.06 0.0298
04/01/02 04/30/02 0.06 0.0128
05/01/02 08/31/03 0.06 0.0127
09/01/03 08/31/04 0.06 0.0139
09/01/04 08/31/05 0.06 0.0137
09/01/05 08/31/06 0.06 0.0292
09/01/06 08/31/07 0.06 0.0474
09/01/07 08/31/08 0.06 0.0582
09/01/08 08/31/09 0.06 0.0846
09/01/09 08/31/11 0.06 0.0614
09/01/11 08/31/12 0.06 0.0804
09/01/12 08/31/13 0.06 0.0805
09/01/13 08/31/15 0.06 0.1039
09/01/15 08/31/17 0.06 0.1313
09/01/17   0.06 0.15202
  • 1. These rates also apply to the State School for the Deaf and the State School for the Blind.
  • 2. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
07/01/47 06/30/74 0.050
07/01/74 08/31/86 0.060
10/01/77 06/30/79 0.075 0.0980
07/01/79 06/30/83 0.075 0.1200
07/01/83 08/31/85 0.075 0.1290
09/01/85 08/31/86 0.075 0.1229
09/01/86 08/31/87 0.075 0.1233
09/01/87 08/31/88 0.075 0.1149
09/01/88 08/31/89 0.075 0.1155
09/01/89 08/31/90 0.075 0.1202
09/01/90 08/31/91 0.075 0.1328
09/01/91 08/31/92 0.075 0.1296
09/01/92 06/30/93 0.075 0.1246
07/01/93 08/31/93 0.075 0.1241
09/01/93 08/31/95 0.075 0.1300
09/01/95 08/31/97 0.075 0.1242
09/01/97 06/30/99 0.075 0.1193
07/01/99 08/31/99 0.075 0.1194
09/01/99 04/30/00 0.075 0.0868
05/01/00 08/31/00 0.075 0.0626
09/01/00 08/31/01 0.075 0.0733
09/01/01 03/31/02 0.075 0.0298
04/01/02 04/30/02 0.075 0.0128
05/01/02 08/31/03 0.075 0.0127
09/01/03 08/31/04 0.075 0.0139
09/01/04 08/31/05 0.075 0.0137
09/01/05 08/31/06 0.075 0.0292
09/01/06 08/31/07 0.075 0.0474
09/01/07 08/31/08 0.075 0.0582
09/01/08 08/31/09 0.075 0.0846
09/01/09 08/31/11 0.075 0.0614
09/01/11 08/31/12 0.075 0.0804
09/01/12 08/31/13 0.075 0.0805
09/01/13 08/31/15 0.075 0.1039
09/01/15 08/31/17 0.075 0.1313
09/01/17   0.075 0.15202
  • 1. Teachers’ elected officials include the Superintendent of Public Instruction and teachers elected to the Washington State Senate or House of Representatives.
  • 2. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
01/01/07 08/31/07 0.0976 0.0474
09/01/07 08/31/08 0.0976 0.0582
09/01/08 08/31/09 0.0976 0.0846
09/01/09 08/31/11 0.0976 0.0614
09/01/11 08/31/12 0.0976 0.0804
09/01/12 08/31/13 0.0976 0.0805
09/01/13 08/31/15 0.0976 0.1039
09/01/15 08/31/17 0.0976 0.1313
09/01/17   0.0976 0.15201
  • 1. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE1
10/01/772 06/30/79 0.0566
07/01/79 06/30/81 0.0640
07/01/81 06/30/83 0.0621
07/01/83 06/30/85 0.0635
07/01/85 08/31/86 0.0645
09/01/86 08/31/87 0.0645 0.1233
09/01/87 08/31/88 0.0699 0.1149
09/01/88 08/31/89 0.0699 0.1155
09/01/89 08/31/90 0.0670 0.1202
09/01/90 08/31/91 0.0670 0.1328
09/01/91 12/31/91 0.0670 0.1296
01/01/92 08/31/92 0.0626 0.1296
09/01/92 06/30/93 0.0626 0.1246
07/01/93 08/31/93 0.0626 0.1241
09/01/93 08/31/95 0.0646 0.1300
09/01/95 08/31/97 0.0659 0.1242
09/01/97 06/30/99 0.0603 0.1193
07/01/99 08/31/99 0.0603 0.1194
09/01/99 04/30/00 0.0294 0.0868
05/01/00 08/31/00 0.0185 0.0626
09/01/00 08/31/01 0.0301 0.0733
09/01/01 03/31/02 0.0123 0.0298
04/01/02 04/30/02 0.0015 0.0128
05/01/02 08/31/03 0.0015 0.0127
09/01/03 08/31/04 0.0087 0.0139
09/01/04 08/31/05 0.0087 0.0137
09/01/05 08/31/06 0.0248 0.0292
09/01/06 08/31/07 0.0301 0.0474
09/01/07 08/31/08 0.0290 0.0582
09/01/08 08/31/09 0.0426 0.0846
09/01/09 08/31/11 0.0336 0.0614
09/01/11 08/31/12 0.0469 0.0804
09/01/12 08/31/13 0.0469 0.0805
09/01/13 08/31/15 0.0496 0.1039
09/01/15 08/31/17 0.0595 0.1313
09/01/17   0.0706 0.15203
  • 1. Employer contribution rate for TRS Plan 3 is the same.
  • 2. To report Plan 2 members for periods prior to October 1, 1977, use the member contribution rate of 0.0566. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported.
  • 3. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE2
10/01/773 06/30/79 0.0566
07/01/79 06/30/81 0.0640
07/01/81 06/30/83 0.0621
07/01/83 06/30/85 0.0635
07/01/85 08/31/85 0.0645
09/01/85 08/31/86 0.0645 0.1229
09/01/86 08/31/87 0.0645 0.1233
09/01/87 08/31/88 0.0699 0.1149
09/01/88 08/31/89 0.0699 0.1155
09/01/89 08/31/90 0.0670 0.1202
09/01/90 08/31/91 0.0670 0.1328
09/01/91 12/31/91 0.0670 0.1296
01/01/92 08/31/92 0.0626 0.1296
09/01/92 06/30/93 0.0626 0.1246
07/01/93 08/31/93 0.0626 0.1241
09/01/93 08/31/95 0.0646 0.1300
09/01/95 08/31/97 0.0659 0.1242
09/01/97 06/30/99 0.0603 0.1193
07/01/99 08/31/99 0.0603 0.1194
09/01/99 04/30/00 0.0294 0.0868
05/01/00 08/31/00 0.0185 0.0626
09/01/00 08/31/01 0.0301 0.0733
09/01/01 03/31/02 0.0123 0.0298
04/01/02 04/30/02 0.0015 0.0128
05/01/02 08/31/03 0.0015 0.0127
09/01/03 08/31/04 0.0087 0.0139
09/01/04 08/31/05 0.0087 0.0137
09/01/05 08/31/06 0.0248 0.0292
09/01/06 08/31/07 0.0301 0.0474
09/01/07 08/31/08 0.0290 0.0582
09/01/08 08/31/09 0.0426 0.0846
09/01/09 08/31/11 0.0336 0.0614
09/01/11 08/31/12 0.0469 0.0804
09/01/12 08/31/13 0.0469 0.0805
09/01/13 08/31/15 0.0496 0.1039
09/01/15 08/31/17 0.0595 0.1313
09/01/17   0.0706 0.15204
  • 1. These rates also apply to State School for the Deaf and the State School for the Blind.
  • 2. Employer contribution rate for TRS Plan 3 is the same.
  • 3. To report Plan 2 members for periods prior to October 1, 1977, use the member contribution rate of 0.0566. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported.
  • 4. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE2
10/01/773 06/30/79 0.0566 0.1146
07/01/79 06/30/81 0.0640 0.1294
07/01/81 06/30/83 0.0621 0.1200
07/01/83 06/30/85 0.0635 0.1290
07/01/85 08/31/85 0.0645 0.1290
09/01/85 08/31/86 0.0645 0.1229
09/01/86 08/31/87 0.0645 0.1233
09/01/87 08/31/88 0.0699 0.1149
09/01/88 08/31/89 0.0699 0.1155
09/01/89 08/31/90 0.0670 0.1202
09/01/90 08/31/91 0.0670 0.1328
09/01/91 12/31/91 0.0670 0.1296
01/01/92 08/31/92 0.0626 0.1296
09/01/92 06/30/93 0.0626 0.1246
07/01/93 08/31/93 0.0626 0.1241
09/01/93 08/31/95 0.0646 0.1300
09/01/95 08/31/97 0.0659 0.1242
09/01/97 06/30/99 0.0603 0.1193
07/01/99 08/31/99 0.0603 0.1194
09/01/99 04/30/00 0.0294 0.0868
05/01/00 08/31/00 0.0185 0.0626
09/01/00 08/31/01 0.0301 0.0733
09/01/01 03/31/02 0.0123 0.0298
04/01/02 04/30/02 0.0015 0.0128
05/01/02 08/31/03 0.0015 0.0127
09/01/03 08/31/04 0.0087 0.0139
09/01/04 08/31/05 0.0087 0.0137
09/01/05 08/31/06 0.0248 0.0292
09/01/06 08/31/07 0.0301 0.0474
09/01/07 08/31/08 0.0290 0.0582
09/01/08 08/31/09 0.0426 0.0846
09/01/09 08/31/11 0.0336 0.0614
09/01/11 08/31/12 0.0469 0.0804
09/01/12 08/31/13 0.0469 0.0805
09/01/13 08/31/15 0.0496 0.1039
09/01/15 08/31/17 0.0595 0.1313
09/01/17   0.0706 0.15204
  • 1. These rates also apply to State School for the Deaf and the State School for the Blind.
  • 2. Employer contribution rate for TRS Plan 3 is the same.
  • 3. To report Plan 2 members for periods prior to October 1, 1977, use the member contribution rate of 0.0566. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported.
  • 4. Employer contribution rate includes an administrative expense rate of 0.0018.



Option Contribution Rate
A 5 percent of pay at all ages
B 5 percent of pay until age 35
6 percent of pay from age 35 until 44
7.5 percent age 45 and above
C 6 percent of pay until age 35
7.5 percent of pay from age 35 until 44
8.5 percent age 45 and above
D 7 percent of pay at all ages
E 10 percent of pay at all ages
F 15 percent of pay at all ages


The employer contribution rate for TRS Plan 3 is the same as the TRS Plan 2 rate.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
07/01/06 12/31/06 0.0657 0.0676
01/01/07 06/30/07 0.0657 0.0853
07/01/07 08/31/07 0.0657 0.0854
09/01/07 06/30/08 0.0657 0.0855
07/01/08 06/30/09 0.0657 0.0943
07/01/09 08/31/09 0.0655 0.0784
09/01/09 06/30/11 0.0655 0.0785
07/01/11 08/31/11 0.0636 0.0873
09/01/11 03/31/12 0.0636 0.0886
04/01/12 06/30/12 0.0636 0.0874
07/01/12 06/30/13 0.0636 0.0887
07/01/13 08/31/13 0.0636 0.1052
09/01/13 06/30/15 0.0636 0.1054
07/01/15 06/30/17 0.0659 0.1154
07/01/17 08/31/17 0.0673 0.1194
09/01/17   0.0674 0.11951
  • 1. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
03/01/70 12/31/71 0.06 0.0600
01/01/72 06/30/73 0.06 0.06125
07/01/73 06/30/76 0.06 0.0630
07/01/76 06/30/79 0.06 0.0610
07/01/79 06/30/81 0.06 0.0609
07/01/81 08/31/88 0.06 0.0616
09/01/88 02/28/94 0.06 0.0622
03/01/94 08/31/95 0.06 0.0617
09/01/95 08/31/97 0.06 0.0620
09/01/97 06/30/99 0.06 0.0618
07/01/99 04/30/00 0.06 0.0621
05/01/00 06/30/00 0.06 0.0625
07/01/00 04/30/02 0.00 0.0023
05/01/02 08/31/04 0.00 0.0022
09/01/04 08/31/06 0.00 0.0019
09/01/06 08/31/07 0.00 0.0018
09/01/07 06/30/08 0.00 0.0016
07/01/08 08/31/13 0.00 0.0016
09/01/13   0.00 0.00181
  • 1. Employer contribution rate is zero. The administrative expense rate is 0.0018


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
10/01/771 06/30/79 0.0814 0.0498
07/01/79 06/30/81 0.0808 0.0494
07/01/81 06/30/83 0.0774 0.0481
07/01/83 06/30/85 0.0790 0.0490
07/01/85 06/30/87 0.0783 0.0486
07/01/87 08/31/88 0.0809 0.0501
09/01/88 06/30/89 0.0809 0.0507
07/01/89 12/31/91 0.0760 0.0478
01/01/92 08/31/93 0.0701 0.0443
09/01/93 02/28/94 0.0841 0.0527
03/01/94 08/31/95 0.0841 0.0522
09/01/95 08/31/96 0.0841 0.0525
09/01/96 08/31/97 0.0843 0.0526
09/01/97 06/30/99 0.0848 0.0527
07/01/99 04/30/00 0.0587 0.0373
05/01/00 06/30/00 0.0541 0.0350
07/01/00 08/31/00 0.0541 0.0348
09/01/00 06/30/01 0.0678 0.0430
07/01/01 03/31/02 0.0450 0.0293
04/01/02 04/30/02 0.0439 0.0287
05/01/02 06/30/03 0.0439 0.0286
07/01/03 01/31/04 0.0505 0.0325
02/01/04 08/31/04 0.0507 0.0326
09/01/04 06/30/05 0.0509 0.0325
07/01/05 08/31/05 0.0675 0.0424
09/01/05 06/30/06 0.0699 0.0439
07/01/06 08/31/06 0.0779 0.0487
09/01/06 06/30/07 0.0785 0.0490
07/01/07 08/31/07 0.0860 0.0535
09/01/07 06/30/08 0.0864 0.0535
07/01/08 06/30/09 0.0883 0.0546
07/01/09 08/31/09 0.0845 0.0523
09/01/09 06/30/13 0.0846 0.0524
07/01/13 08/31/13 0.0841 0.0521
09/01/13 06/30/17 0.0841 0.0523
07/01/17   0.0875 0.05432,3
  • 1. To report Plan 2 members for periods before Oct. 1, 1977, use the member contribution rate of 0.0814. To determine the employer contribution rate, use the Plan 1 employer rate that was in effect for the earning period being reported.
  • 2. Employer contribution rate includes an administrative expense rate of 0.0018.
  • 3. Effective July 1, LEOFF employers must pay an additional 3.5% to pick up state contributions on basic salary paid for services rendered to non-LEOFF employers. See Chapter 5 — Special Conditions: LEOFF Plan 2 Non-LEOFF Employer Compensation (NLEC) Reporting for details.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
03/01/70 12/31/71 0.0814 0.0814
01/01/72 06/30/73 0.0814 0.08265
07/01/73 06/30/76 0.0814 0.0844
07/01/76 06/30/79 0.0814 0.0824
07/01/79 06/30/81 0.0808 0.0817
07/01/81 06/30/83 0.0774 0.0790
07/01/83 06/30/85 0.0790 0.0806
07/01/85 06/30/87 0.0783 0.0799
07/01/87 08/31/88 0.0809 0.0825
09/01/88 06/30/89 0.0809 0.0831
07/01/89 12/31/91 0.0760 0.0782
01/01/92 08/31/93 0.0701 0.0723
09/01/93 02/28/94 0.0841 0.0863
03/01/94 08/31/95 0.0841 0.0858
09/01/95 08/31/96 0.0841 0.0861
09/01/96 08/31/97 0.0843 0.0863
09/01/97 06/30/99 0.0848 0.0866
07/01/99 04/30/00 0.0587 0.0608
05/01/00 06/30/00 0.0541 0.0566
07/01/00 08/31/00 0.0541 0.0564
09/01/00 06/30/01 0.0678 0.0701
07/01/01 03/31/02 0.0450 0.0473
04/01/02 04/30/02 0.0439 0.0462
05/01/02 06/30/03 0.0439 0.0461
07/01/03 01/31/04 0.0505 0.0527
02/01/04 08/31/04 0.0507 0.0529
09/01/04 06/30/05 0.0509 0.0528
07/01/05 08/31/05 0.0675 0.0694
09/01/05 06/30/06 0.0699 0.0718
07/01/06 08/31/06 0.0779 0.0798
09/01/06 06/30/07 0.0785 0.0803
07/01/07 08/31/07 0.0860 0.0878
09/01/07 06/30/08 0.0864 0.0880
07/01/08 06/30/09 0.0883 0.0899
07/01/09 08/31/09 0.0845 0.0861
09/01/09 06/30/13 0.0846 0.0862
07/01/13 08/31/13 0.0841 0.0857
09/01/13 06/30/17 0.0841 0.0859
07/01/17   0.0875 0.08931, 2
  • 1. The employer contribution rate includes an administrative expense rate of 0.0018.
  • 2. Port district employers do not pay the state portion for their fire fighters (RCW 41.26.450).


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
08/01/47 06/30/63 0.06 0.2407
07/01/63 06/30/77 0.07 0.1505
07/01/77 06/30/79 0.07 0.2010
07/01/79 06/30/81 0.07 0.2324
07/01/81 06/30/83 0.07 0.2412
07/01/83 06/30/85 0.07 0.2312
07/01/85 06/30/87 0.07 0.2257
07/01/87 08/31/90 0.07 0.1988
09/01/90 08/31/91 0.07 0.2147
09/01/91 08/31/92 0.07 0.1553
09/01/92 08/31/93 0.07 0.1716
09/01/93 08/31/95 0.07 0.1602
09/01/95 08/31/96 0.07 0.1456
09/01/96 08/31/97 0.07 0.1465
09/01/97 06/30/99 0.07 0.1105
07/01/99 06/30/00 0.07 0.0000
07/01/00 06/30/01 0.03 0.0000
07/01/01 06/30/05 0.02 0.0000
07/01/05 08/31/06 0.0451 0.0470
09/01/06 06/30/07 0.0451 0.0469
07/01/07 08/31/07 0.0670 0.0793
09/01/07 06/30/09 0.0665 0.0786
07/01/09 08/31/09 0.0485 0.0633
09/01/09 08/31/10 0.0508 0.0656
09/01/10 06/30/11 0.0509 0.0657
07/01/11 08/31/13 0.0659 0.0807
09/01/13 06/30/15 0.0659 0.0809
07/01/15 09/30/15 0.0669 0.0819
10/01/15 06/30/17 0.0684 0.0834
07/01/17 08/31/17 0.0734 0.1299
09/01/17   0.0768 0.13331
  • 1. Employer contribution rate includes an administrative expense rate of 0.0018.


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
08/01/71   0.075 0.075


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
03/01/37 07/31/71 0.065 0.060
08/01/71   0.065 0.065


FROM THIS DATE THROUGH THIS DATE MEMBER RATE EMPLOYER RATE
01/01/12 06/30/13 N/A 0.0025
07/01/13   N/A 0.0050

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