Contribution Rates
Employer Manual
Revised: 6/21
Additional Resources
- What Compensation to Include in KPERS Contributions (Jan 2025; PDF)
- IRS Compensation Limits for KPERS Contributions (Jan 2025; PDF)
If You Have Questions
- [email protected]
- 1-888-275-5737
- 785-296-6166
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 $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% |