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Oregon Statewide Payroll Services

PERS Historical Employer Match Rates
Effective 7/1/2011
Rates from 7/1/2009 to 6/30/11
Rates from 1/1/2008 to 6/30/2009
Rates from 6/30/2007 to 12/31/2007
Rates from 1/1/2004 to 6/30/2007
Rates from 7/1/2003 to 12/31/2003
Rates from 1/1/1968 through 6/30/2003
Effective 7/1/2011

Effective Period
Payrolls Paid
 Employer Rate
 Tier 1 / Tier 2
Tier 1/Tier 2
Police & Fire
 OPSRP General
 OPSRP
Police & Fire
 07/01/11 - Present
 9.55%
17.40%
 8.05%
 10.76%

Rates from 7/1/2009 to 6/30/11

Effective Period
Payrolls Paid
 Employer Rate
 Tier 1 / Tier 2
Tier 1/Tier 2
Police & Fire
 OPSRP General
 OPSRP
Police & Fire
 07/01/09 - 06/30/11
 2.06%
10.24%
 2.84%
 5.55%
 
Rates from 1/1/2008 to 6/30/2009

Effective Period
Payrolls Paid
 Employer Rate
 Tier 1 / Tier 2
Tier 1/Tier 2
Police & Fire
 OPSRP General
 OPSRP
Police & Fire
 01/01/2008 - 6/30/2009
 6.54%
6.54%
 8.03%
 11.30%

Rates from 6/30/2007 to 12/31/2007
Calculation Method: PERS Subject Salary x Employer Rate

Effective Period
Payrolls Paid
 Employer Rate
 Tier 1 / Tier 2
Tier 1/Tier 2
Police & Fire
 OPSRP General
 OPSRP
Police & Fire
 07/01/2007 - 12/31/2007
 5.45%
12.79%
 8.03%
 11.30%

Rates from 1/1/2004 to 6/30/2007
Calculation Method: PERS Subject Salary x Employer Rate

Effective Period
Payrolls Paid
 Employer Rate
 Tier 1 / Tier 2
 OPSRP General
 OPSRP Police & Fire
 03/01/2006 - 06/30/2007
 8.69%
 4.43%
 8.04%
 07/01/2005 - 02/28/2006
 8.69%
 8.04%
 11.65%
 01/01/2004 - 06/30/2005
 4.71%
 8.04%
 11.65%

Rates from 7/1/2003 to 12/31/2003
Calculation Method: PERS Subject Salary x Employer Rate

Effective Period
Payrolls Paid
 Employer
Rate
 11/01/2003 - 12/31/2003  4.71%
 07/01/2003 - 10/31/2003 *  11.31%
 
* From 7/1/2003 to 7/31/2003, OSPA calculated this Employer Match at 9.49% due to the timing of the PERS Board's approval of the new rate and the time necessary to make changes to OSPA.  The difference between 9.49% and 11.31% was calculated and invoiced by PERS to each agency.
Rates from 1/1/1968 through 6/30/2003
Calculation Method: (PERS Subject Salary + 6% Pickup) x Employer Rate

Effective Period
Payrolls Paid
 Employer
Rate
 07/01/2001 - 06/30/2003  9.49%
 07/01/1999 - 06/30/2001  9.73%
 07/01/1997 - 06/30/1999  8.20%
 07/01/1995 - 06/30/1997  8.46%
 07/01/1992 - 06/30/1995  8.59%
 01/01/1988 - 06/30/1992  10.22%
 01/01/1984 - 12/31/1987  10.59%
 01/01/1983 - 12/31/1983  11.62%
 01/01/1982 - 12/31/1982  11.01%
 07/01/1980 - 12/31/1981  10.55%
 07/01/1979 - 06/30/1980  9.65%
 07/01/1978 - 06/30/1979  8.75%
 01/01/1976 - 06/30/1978  7.60%
 01/01/1973 - 12/31/1975  7.50%
 01/01/1969 - 12/31/1972  5.22%
 01/01/1968 - 12/31/1968  3.0%
 

Page updated: September 23, 2011