Actuarial Services

Public Agency Employer Contribution Rates

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  • CalPERS provides actuarial services on pension plans for state, school, and public agency employers and uses periodic actuarial valuations to determine employer contribution rates.
  • Participation in the miscellaneous or safety risk pool is mandatory for all public agency plans with fewer than 100 active members and voluntary for those with more than 100.
  • Retirement benefits are funded through contributions paid by contracting employers, member contributions, and earnings from CalPERS investments.
  • The Governmental Accounting Standards Board (GASB) sets authoritative standards of accounting and financial reporting for state and local governments.
  • You can view Public Agency Actuarial Valuation Reports and other actuarial reports.