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 |