Required Employer Contributions
CalPERS retirement benefits are funded through contributions paid by contracting employers, members, and earnings from CalPERS investments. Employer contribution requirements are determined by periodic actuarial valuations under state law. Actuarial valuations are based on the benefit formulas the agency provides and the employee groups covered. Contribution requirements shown for employers do not include any member contribution or any cost sharing.
Use the Public Agency Required Employer Contributions search tool to find an agency's required contributions.
More information on public agency contribution requirements, including how they are determined and what they are projected to be, can be found in Public Agency Actuarial Valuation Reports. Reports are provided for each rate plan a contracting employer maintains.
The schools employer pool contribution rate for fiscal year (FY) 2025-26 is 26.81% of payroll, effective with the first payroll period ending July 2025.
School Member Contributions for fiscal year (FY) 2025-26 are shown below.
| Member Type | Member Contribution Rate |
|---|---|
| Classic Member | 7.00% |
| PEPRA School Member | 8.00% |
Find more information in Circular Letter 200-027-25.
Below are the state employer contribution rates per member category for fiscal year (FY) 2025-26. These rates are effective with the first payroll period ending July 2025.
| Member Category | Employer Contribution as a Percentage of Compensation |
|---|---|
| State Miscellaneous | 31.42% |
| State Industrial | 21.42% |
| State Safety | 22.85% |
| State Peace Officer/Firefighter | 51.01% |
| California Highway Patrol | 70.61% |
More information can be found in Circular Letter 200-025-25.
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