Employer contributions are determined by annual actuarial valuations. These valuations are based on the benefit formulas the agency provides and the employee groups covered.

Find your agency's employer contribution requirements below or view the List of Public Agency Required Employer Contributions (PDF, 2.01 MB).

Figures are shown as of July 1 of each year. They may not reflect changes in plan benefits, changes to contracts, prepayments, or lump-sum payments.

Figures shown are the minimum required employer contributions before any cost sharing. The employee portion is in addition to the employer's cost.

The minimum required employer contribution includes the sum of two components:

  1. Normal Cost (NC) Rate, which represents the annual cost of service accrual for the upcoming fiscal year, for active employees. Normal cost is shown as a percentage of payroll and paid as part of the payroll reporting process.
  2. Annual payment on the Unfunded Accrued Liability (UAL) is the amortized dollar amount needed to fund past service credit earned (or accrued) for members who are currently receiving benefits, active members, and for members entitled to deferred benefits, as of the valuation date. The UAL is billed monthly.
CalPERS began showing the UAL payment as a dollar amount for pooled plans in FY 2015-16 and for non-pooled plans in FY 2017-18.

More details about dollar billing can be found in Circular Letter #200-042-16 (PDF).


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