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Contribution Rates

Employer Manual

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Revised: 6/21



If You Have Questions


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 $40,000.

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.

  • The moratorium on the Death and Disability insurance rate for Local employers ended on July 1, 2022, and returned to 1%.

KPERS Local Non-School Employers With Fixed Rates

1/1/25-12/31/25 1/1/26-12/31/26
Local Fixed Rate 9.71% 9.59%
After Retirement ≤ $40,000 9.71% 9.59%
After Retirement > $40,000* 30% 30%

*The rate change to 30% starts with the first pay period after the employee reaches $40,000.

KPERS State

7/1/24-6/30/25 7/1/25-6/30/26
State Regular 11.54% 11.68%
Correctional Members - Group A (Age 55) 12.46% 12.58%
Correctional Members - Group B (Age 60) 13.25% 13.02%
After Retirement ≤ $40,000 11.54% 11.68%
After Retirement > $40,000* 30% 30%

*The rate change to 30% starts with the first pay period after the employee reaches $40,000.

KPERS Schools

4/1/24-3/31/25 4/1/25-3/31/26
Local Fixed Rate 11.54% 11.68%
7/1/24-6/30/25 7/1/25-6/30/26
After Retirement ≤ $40,000 11.54% 11.68%
After Retirement > $40,000* 30% 30%

*The rate change to 30% starts with the first pay period after the employee reaches $40,000.

KP&F State

7/1/24-6/30/25 7/1/25-6/30/26
KP&F State 23.18% 24.69%
After Retirement $40,000 earnings limit - No employer rate

KP&F Local Employer Uniform Rate

1/1/25-12/31/25 1/1/26-12/31/26
KP&F - Local 24.67% 24.00%
After Retirement $40,000 earnings limit - No employer rate

Judges Employer Rate

7/1/24-6/30/25 7/1/25-6/30/26
Judges 21.45% 23.16%