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Contribution Rates

Employer Manual

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Revised: 6/21

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If You Have Questions

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.

KPERS Contribution Rates

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

7/1/25-6/30/26 7/1/26-6/30/27
State Regular 11.68% 11.32%
Correctional Members - Group A (Age 55) 12.46% 12.58%
Correctional Members - Group B (Age 60) 13.25% 13.02%
After Retirement ≤ $40,000 11.68% 11.32%
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

4/1/25-3/31/26 4/1/26-3/31/27
Local Fixed Rate 11.68% 11.32%
7/1/25-6/30/26 7/1/26-6/30/27
After Retirement ≤ $40,000 11.68% 11.32%
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 Contribution Rates

KP&F State

7/1/25-6/30/26 7/1/26-6/30/27
KP&F State 24.69% 24.00%
After Retirement $40,000 earnings limit - No employer rate

KP&F Local Employer Uniform Rate

1/1/26-12/31/26 1/1/27-12/31/27
KP&F - Local 24.67% 24.00%
After Retirement $40,000 earnings limit - No employer rate

Judges Contribution Rates

Judges Employer Rate

7/1/25-6/30/26 7/1/26-6/30/27
Judges 23.16% 21.29%