Employer Manual
Revised:
Employer contribution rates can vary each year based on actuarial experience. Through the employer web portal, local employers certify their individual rate each summer for the following calendar year. Rates for State and School employers are certified centrally through the State of Kansas.
Some employers have variable rates. All employers can view employer and member rates by logging in to the employer web portal and clicking on EE/ER Rate tab in the Employer Info area.
Rates provided below are for information purposes only.
KPERS retirees don't have an earnings limit or make member contributions. The employer contribution rate increases from the regular statutory rate to 30% when a retired employee's wages top $25,000.
Death & Disability Rate
KPERS contribution rates do not include the Death and Disability Insurance rate. The employer must remit this rate in addition to the KPERS and Judges employer contribution rate.
KPERS Local Non-School Employers With Fixed Rates
| 1/1/24-12/31/24 | 1/1/25-12/31/25 | |
| Local Fixed Rate | 9.26% | 9.71% |
| After Retirement ≤ $25,000 (increases to $40,000 total as of 7/1/2024) | 9.26% | 9.71% |
| After Retirement > $25,000* (increases to $40,000 total as of 7/1/2024) | 30% | 30% |
*The rate change to 30% starts with the first pay period after the employee reaches $25,000. (increases to $40,000 total as of 7/1/2024)
KPERS State
| 7/1/23-6/30/24 | 7/1/24-6/30/25 | |
| State Regular | 12.57% | 11.54% |
| Correctional Members - Group A (Age 55) | 12.99% | 12.46% |
| Correctional Members - Group B (Age 60) | 13.73% | 13.25% |
| After Retirement ≤ $25,000 (increases to $40,000 total as of 7/1/2024) | 11.54% | 12.57% |
| After Retirement > $25,000* (increases to $40,000 total as of 7/1/2024) | 30% | 30% |
*The rate change to 30% starts with the first pay period after the employee reaches $25,000. (increases to $40,000 total as of 7/1/2024)
KPERS Schools
| 4/1/23-3/31/24 | 4/1/24-3/31/25 | |
| Local Fixed Rate | 12.57% | 11.54% |
| 7/1/23-6/30/24 | 7/1/24-6/30/25 | |
| After Retirement ≤ $25,000 (increases to $40,000 total as of 7/1/2024) | 12.57% | 11.54% |
| After Retirement > $25,000* (increases to $40,000 total as of 7/1/2024) | 30% | 30% |
*The rate change to 30% starts with the first pay period after the employee reaches $25,000. (increases to $40,000 total as of 7/1/2024)
KP&F State
| 7/1/23-6/30/24 | 7/1/24-6/30/25 | |
| KP&F State | 22.86% | 23.18% |
| After Retirement | $25,000 earnings limit - No employer rate (increases to $40,000 total as of 7/1/2024) | |
*The rate change to 30% starts with the first pay period after the employee reaches $25,000. (increases to $40,000 total as of 7/1/2024)
KP&F Local Employer Uniform Rate
| 1/1/24-12/31/24 | 1/1/25-12/31/25 | |
| KP&F - Local | 23.10% | 24.67% |
| After Retirement | $25,000 earnings limit - No employer rate (increases to $40,000 total as of 7/1/2024) | |
*This projected rate is based on the last valuation and could change based on experience in the next valuation.
Judges Employer Rate
| 7/1/23-6/30/24 | 7/1/24-6/30/25 | |
| Judges | 16.48% | 21.35% |