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Rate Schedule

Employment Year Employee Federal and Other External Sources Match Employer Post Retirement Statutory Fee Higher Education Surcharge IRS Limits by Plan Year (not calendar year) Employment Year
K-12 Schools, Career Tech, 2-Year Colleges & State Agencies (EESIP eligible) Comprehensive & Regional 4-Year Colleges & Universities (non EESIP) K-12 Schools, Career Tech, 2-Year Colleges & State Agencies (EESIP eligible) Comprehensive & Regional 4-Year Colleges & Universities (non EESIP)
2021 7.00% 7.70% 9.50% 8.55% 16.50% 15.55%     2021
2020 7.00%

7.70% 9.50% 8.55% 16.50% 15.55%   $285,000.00 2020
2019 7.00%

7.70% 9.50% 8.55% 16.50% 15.55% 2.50% $280,000.00 2019
2018 7.00%

7.80% 9.50% 8.55% 16.50% 15.55% 2.50% $275,000.00 2018
2017 7.00%

7.70% 9.50% 8.55% 16.50% 15.55% 2.50% $270,000.00 2017
2016 7.00%

8.25% 9.50% 8.55% 16.50% 15.55% 2.50% $265,000.00 2016
2015 7.00%

8.25% 9.50% 8.55% 16.50% 15.55% 2.50% $265,000.00 2015
2014 7.00%

8.25% 9.50% 8.55% 16.50% 15.55% 2.50% $260,000.00 2014
2013 7.00%

8.00% 9.50% 8.55% 16.50% 15.55% 2.50% $255,000.00 2013
2012 7.00%

7.00% 9.50% 8.55% 9.50% 8.55% 2.50% $250,000.00 2012
2011 7.00%

6.50% 9.50% 8.55% 9.50% 8.55% 2.50% $245,000.00 2011
Jan 1 2010 7.00%

7.50% 9.50% 8.55% 9.50% 8.55% 2.50% $245,000.00 2010
Jan 1 2009 7.00%

7.00% 9.00% 8.05% 9.00% 8.05% 2.50% $245,000.00 2009
July 1 2008 7.00%

7.00% 8.50% 7.55% 8.50% 7.55% 2.50% $230,000.00 2008
Jan 1 2008 7.00%

7.00% 8.35% 7.55% 8.35% 7.55% 2.50%    
July 1 2007 7.00%

7.00% 7.85% 7.05% 7.85% 7.05% 2.50% $225,000.00 2007
2006 7.00%

5.00% 7.05% 7.05% 7.05% 7.05% 2.50% $220,000.00 2006
2005 7.00%

4.50% 7.05% 7.05% 7.05% 7.05% 2.50% $210,000.00 2005
2004 7.00%

4.50% 7.05% 7.05% 7.05% 7.05% State Credit FY98 $205,000.00 2004
2003 7.00%

5.00% 7.05% 7.05% 7.05% 7.05% $200,000.00 2003
2002 7.00%

5.12% 6.80% 6.80% 6.80% 6.80% $200,000.00 2002
2001 7.00%

7.00% 5.80% 5.80% 5.80% 5.80% $170,000.00 2001
2000 7.00%

7.00% 4.80% 4.80% 4.80% 4.80% $170,000.00 2000
1999 7.00%

7.00% 4.80% 4.80% 4.80% 4.80% $160,000.00 1999
1998 7.00%

7.00% 4.80% 4.80% 4.80% 4.80% $160,000.00 1998
1997 6.5%/7%** ** through $25,000 cap: $25,001 thru $40,000 pays at higher rate
* capped at $25,000
4.80% 4.80% 4.80% 4.80% $160,000.00 1997
1996 6%/7%** 2.50% 2.50% 2.50% 2.50% $150,000.00 1996
1995 6%/8%** 2.00% 2.00% 2.00% 2.00% $150,000.00 1995
1994 6%/9%** 2.00% 2.00% 2.00% 2.00% $150,000.00 1994
1993 6%/11%** 2.00% 2.00% 2.00% 2.00% $235,840.00 1993
1992 6%/11%** 1.50% 1.50% 1.50% 1.50% $228,860.00 1992
1991 6%/11%** 1.00% 1.00% 1.00% 1.00% $222,220.00 1991
1990 5.5/10.5** 0.50% 0.50% 0.50% 0.50% $209,200.00 1990
1989 5%/10%**         Member Date before 7-1-1996 not subject to IRS limits 1989
1988 5%/10%** 1988
1987 5.00%** 1987
1986 5.00% 1986
1985 5.00% 1985
1984 5.00% 1984
1983 5.00% 1983
1982 5.00% 1982
1981 5.00% 1981
1980 5.00% 1980
1979 5.00% 1979
1978 5.00% 1978
1977 5.00% 1977
1976 5.00% 1976
1975 5.00% 1975
70-74 5.00% 70-74
43-69 4.00% 43-69
State Credit beginning FY98
Years of Service Credit Years of Service Credit
0 $60.15 13 $680.48
1 $103.41 14 $735.47
2 $145.65 15 $791.53
3 $188.15 16 $848.65
4 $233.33 17 $906.83
5 $278.76 18 $966.07
6 $325.26 19 $1,026.38
7 $372.82 20 $1,087.75
8 $421.44 21 $1,150.18
9 $471.12 22 $1,213.68
10 $521.87 23 $1,278.23
11 $573.67 24 $1,343.85
12 $626.54 25 or more $1,410.53
Last Modified on Sep 14, 2021