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Edit by LM 4/25/22Not Apprvd


Employer Contribution Rates


Find fiscal year contribution rate info for PERS and TRS Defined Benefit (DB) and Defined Contribution Retirement (DCR) plans.

In setting the DB Plan rates, the Alaska Retirement Management Board (ARMB) addressed compliance with Senate Bill (SB) 125 , the PERS “cost-share” bill. In fiscal year 2008, the bill converted the PERS DB plan to a cost-share plan, like TRS, and provided for one integrated system of accounting for all employers. The bill established one uniform rate of 22% for PERS employers, rather than separate contribution rates for each employer. SB 125 amended AS 39.35.255 and repeals and reenacts AS 14.25.070:

  • AS 39.35.255 “Contributions by employers” establishes the uniform contribution rate for PERS employers at 22 percent, with the State contributing the difference between total PERS actuarially determined contributions and the amount employers contribute at 22 percent of payroll. (See AS 39.35.280 Additional State Contributions)
  • AS 14.25.070 “Contributions by employers” establishes the TRS employer contribution rate at 12.56 percent, with the State contributing the difference between total TRS actuarially determined contributions and the amount employers contribute at 12.56 percent of payroll. (See AS 14.25.085 Additional State Contributions)

The rate the employer will pay (Employer Effective Rate) is 22% for PERS DB and DCR Plans and 12.56% for TRS DB and DCR Plans.

The DB Plan employer rates for the PERS and TRS are outlined in the table below:

Current and Past Contribution Rates

FY 2023 Contribution Rates
PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS (P) & (A) TRS
ARMB Adopted Rate 24.79% 24.62%
Employer Effective Rate 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2022 Contribution Rates
PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS (P) & (A) TRS
ARMB Adopted Rate 30.11% 31.85%
Employer Effective Rate 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2021 Contribution Rates
PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS (P) & (A) TRS
ARMB Adopted Rate 30.85% 30.47%
Employer Effective Rate 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2020 Contribution Rates
PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS (P) & (A) TRS
ARMB Adopted Rate 28.62% 30.47%
Employer Effective Rate 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2019 Contribution Rates
PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS (P) & (A) TRS
ARMB Adopted Rate 27.58% 28.90%
Employer Effective Rate 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2018 Contribution Rates
PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS (P) & (A) TRS
ARMB Adopted Rate 25.01% 26.78%
Employer Effective Rate 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2017 Contribution Rates
PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS (P) & (A) TRS
ARMB Adopted Rate 26.14% 28.02%
Employer Effective Rate 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2016 Contribution Rates
PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS (P) & (A) TRS
ARMB Adopted Rate 27.19% 29.27%
Employer Effective Rate 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2015 Contribution Rates
PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS (P) & (A) TRS
ARMB Adopted Rate 44.03% 70.75%
Employer Effective Rate 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2014 Contribution Rates
PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS (P) & (A) TRS
ARMB Adopted Rate 35.68% 53.62%
Employer Effective Rate 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2013 Contribution Rates
PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS (P) & (A) TRS
ARMB Adopted Rate 35.84% 52.67%
Employer Effective Rate 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2012 Contribution Rates
PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS (P) & (A) TRS
ARMB Adopted Rate 33.49% 45.55%
Employer Effective Rate 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2011 Contribution Rates
PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS (P) & (A) TRS
ARMB Adopted Rate 27.96% 38.56%
Employer Effective Rate 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2010 Contribution Rates
PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS (P) & (A) TRS
ARMB Adopted Rate 27.65% 39.53%
Employer Effective Rate 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2009 Contribution Rates
PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS TRS
ARMB Adopted Rate 35.22% 44.17%
Employer Effective Rate 22.00% 12.56%
Employer Effective Rate 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2008 Contribution Rates

In setting the Defined Benefit (DB) plan rates, the board addressed compliance with legislative funding appropriations contained in Senate Bill 53 (Capital Budget - Section 55) and House Bill 95 (Operating Budget - Section 15) to provide relief for PERS employers. The FY08 rates PERS employers will pay the Employer Effective Rate. The Employer Effective Rate is set to be at no less than 14.48 percent for PERS employers whose actuarially calculated rate is less than 22 percent, and no more than 22 percent for PERS employers who’s actuarially determined rate is greater than 22 percent. The Defined Benefit plan employer rates for the PERS and TRS are provided via the links in the table below:

PERS/TRS DB Plan
(PERS Tiers I/II/III and TRS Tiers I/II)
PERS TRS
ARMB Adopted Rate See Column 1: PERS Employer Rates 12.52%
Employer Effective Rate See Column 2: PERS Employer Rates 12.56%
Rehired Retiree Rate (Waivered Employees) See Column 3: PERS Employer Rates 12.56%
P = Peace Officers / Firefighters, A = All others

Per AS 39.35.270 (c) and 14.25.070 (c) the Rehired Retiree Rate, defined as the Past Service Rate, is provided via the valuation process, and is limited by HB 95 and SB 53 to be no less than zero and no more than 22 percent for PERS, and equal to the Normal Cost Rate for TRS.
SB 123 requires that the PERS and TRS Defined Benefit rate be applied to both DB and DCR salaries. However, in some cases, the Defined Benefit effective rate will not be sufficient to cover all required DCR contributions. All DCR Plan employer contribution obligations are required. Employers will pay either the effective rate or the DCR required rate plus the Health Reimbursement Arrangement (HRA), whichever amount is greater.

Senate Bill 123 , the “technical clean-up” bill, requires that the PERS and TRS DB rate be applied to both DB and DCR salaries. However, in some cases, the DB effective rate is not sufficient to cover all required DCR contributions. All DCR Plan employer contribution obligations are required. Employers will pay either the effective rate OR the DCR required rate plus the Health Reimbursement Arrangement (HRA), whichever amount is greater.

Current and Past Contribution Rates

FY 2023 Contribution Rates
PERS/TRS DCR Plan
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 1.10% 1.10% 0.87%
Occupational Death & Disability 0.68% 0.30% 0.08%
DCR Required Rate + HRA 6.78% + HRA 6.40% + HRA 7.95% + HRA
Total Employer Contribution Rate 22.00% 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2022 Contribution Rates
PERS/TRS DCR Plan
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 1.07% 1.07% 0.83%
Occupational Death & Disability 0.68% 0.31% 0.08%
DCR Required Rate + HRA 6.75% + HRA 6.38% + HRA 7.91% + HRA
Total Employer Contribution Rate 22.00% 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2021 Contribution Rates
PERS/TRS DCR Plan
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 1.27% 1.27% 0.93%
Occupational Death & Disability 0.70% 0.31% 0.08%
DCR Required Rate + HRA 6.97% + HRA 6.58% + HRA 8.01% + HRA
Total Employer Contribution Rate 22.00% 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2020 Contribution Rates
PERS/TRS DCR Plan
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 1.32% 1.32% 1.09%
Occupational Death & Disability 0.72% 0.26% 0.08%
DCR Required Rate + HRA 7.04% + HRA 6.58% + HRA 8.17% + HRA
Total Employer Contribution Rate 22.00% 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2019 Contribution Rates
PERS/TRS DCR Plan
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 0.94% 0.94% 0.79%
Occupational Death & Disability 0.76% 0.26% 0.08%
DCR Required Rate + HRA 6.70% + HRA 6.20% + HRA 7.87% + HRA
Total Employer Contribution Rate 22.00% 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2018 Contribution Rates
PERS/TRS DCR Plan
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 1.03% 1.03% 0.91%
Occupational Death & Disability 0.43% 0.16% 0.00%
DCR Required Rate + HRA 6.46% + HRA 6.19% + HRA 7.91% + HRA
Total Employer Contribution Rate 22.00% 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2017 Contribution Rates
PERS/TRS DCR Plan
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 1.18% 1.18% 1.05%
Occupational Death & Disability 0.49% 0.17% 0.00%
DCR Required Rate + HRA 6.67% + HRA 6.35% + HRA 8.05% + HRA
Total Employer Contribution Rate 22.00% 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2016 Contribution Rates
PERS/TRS DCR Plan
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 1.68% 1.68% 2.04%
Occupational Death & Disability 1.05% 0.22% 0.00%
DCR Required Rate + HRA 7.73% + HRA 6.90% + HRA 9.04% + HRA
Total Employer Contribution Rate 22.00% 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2015 Contribution Rates
PERS/TRS DCR Plan
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 1.66% 1.66% 2.04%
Occupational Death & Disability 1.06% 0.22% 0.00%
DCR Required Rate + HRA 7.72% + HRA 6.88% + HRA 9.04% + HRA
Total Employer Contribution Rate 22.00% 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2014 Contribution Rates
PERS/TRS DCR Plan - FY 2014 Contribution Rates
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 0.48% 0.48% 0.47%
Occupational Death & Disability 1.14% 0.20% 0.00%
DCR Required Rate + HRA 6.62% + HRA 5.68% + HRA 7.47% + HRA
Total Employer Contribution Rate 22.00% 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2013 Contribution Rates
PERS/TRS DCR Plan
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 0.48% 0.48% 0.49%
Occupational Death & Disability 0.99% 0.14% 0.00%
DCR Required Rate + HRA 6.47% + HRA 5.62% + HRA 7.49% + HRA
Total Employer Contribution Rate 22.00% 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2012 Contribution Rates
PERS/TRS DCR Plan - FY 2012 Contribution Rates
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 0.51% 0.51% 0.58%
Occupational Death & Disability 0.97% 0.20% 0.00%
DCR Required Rate + HRA 6.48% + HRA 5.71% + HRA 7.58% + HRA
Total Employer Contribution Rate 22.00% 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2011 Contribution Rates
PERS/TRS DCR Plan - FY 2011 Contribution Rates
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 0.55% 0.55% 0.68%
Occupational Death & Disability 1.18% 0.31% 0.28%
DCR Required Rate + HRA 6.73% + HRA 5.86% + HRA 7.96% + HRA
Total Employer Contribution Rate 22.00% 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2010 Contribution Rates
PERS/TRS DCR Plan - FY 2010 Contribution Rates
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 0.83% 0.83% 1.03%
Occupational Death & Disability 1.33% 0.30% 0.32%
DCR Required Rate + HRA 7.16% + HRA 6.13% + HRA 8.35% + HRA
Total Employer Contribution Rate 22.00% 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2009 Contribution Rates
PERS/TRS DCR Plan - FY 2009 Contribution Rates
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 0.99% 0.99% 0.99%
Occupational Death & Disability 1.33% 0.58% 0.62%
DCR Required Rate + HRA 7.32% + HRA 6.57% + HRA 8.61% + HRA
Total Employer Contribution Rate 22.00% 22.00% 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2008 Contribution Rates
PERS/TRS DCR Plan - FY 2008 Contribution Rates
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 0.99% 0.99% 0.99%
Occupational Death & Disability 1.33% 0.58% 0.62%
DCR Required Rate + HRA 7.32% + HRA 6.57% + HRA 8.61% + HRA
Total Employer Contribution Rate See Column 2: PERS Employer Rates See Column 2: PERS Employer Rates 12.56%
P = Peace Officers / Firefighters, A = All others
FY 2007 Contribution Rates
PERS/TRS DCR Plan - FY 2007 Contribution Rates
PERS (P) PERS (A) TRS
Employer Contribution 5.00% 5.00% 7.00%
Retiree Medical Plan 1.75% 1.75% 1.75%
Occupational Death & Disability 0.40% 0.30% N/A
DCR Required Rate + HRA 7.15% + HRA 7.05% + HRA 8.75% + HRA
P = Peace Officers / Firefighters, A = All others

AS 39.30.370 states a rate of 3.00% is applied to the average annual compensation of all employees of all employers in the TRS and PERS. The contribution amount is then converted to a per pay period, per employee contribution amount. Contributions to the employee's Health Reimbursement Arrangement (HRA) account are required for every pay period in which the employee is enrolled in the DCR Plan, regardless of the compensation paid during the calendar year.

For TRS full-time members who are paid over a period of less than 12 months, the employer will calculate the amount due per pay period by dividing the annual HRA amount by the number of scheduled payments. See example by applicable fiscal year below.

For TRS part-time members, the HRA contribution is based on the contract percentage worked multiplied by the applicable HRA contribution amount. See example by applicable fiscal year below.

Note: For all school districts the prorated calculation of annual HRA contributions does not apply to PERS DCR Plan Noncertificated (classified) School Employees. These employees are NOT eligible to elect the alternate option program (SB9). Once the DRB PERS system is provided the Leave Without Pay (LWP) date for the last day worked for the school year, service is then turned off and HRA contributions are suspended for the summer break.

For PERS part-time members, the employer contributes the PERS hourly amount for each hour the employee worked during each pay period until the employer has contributed the annual HRA amount for the fiscal year.

Current and Past HRA Amounts

FY 2023 HRA Amounts
FY 2023 HRA Amounts
Annual $2,237.04
Quarterly $559.26
Monthly $186.42
Semi-Monthly $93.21
Bi-Weekly $86.04
Weekly $43.02
(PERS part-time members)
Hourly $1.43

For a TRS full-time member who receives:

  • 9 monthly payments: The employer HRA monthly contribution would be $248.56 per pay period ($2,237.04 annual cost divided by nine payments).
  • 10 monthly payments: The employer HRA monthly contribution would be $223.70 per pay period ($2,237.04 annual cost divided by ten payments).

For a TRS part-time member:

  • For example, if the member worked 70% of their contract the monthly contribution to the HRA would be of $130.49 per monthly pay period (monthly HRA amount $186.42 x 70%).

FY 2022 HRA Amounts
FY 2022 HRA Amounts
Annual $2,168.40
Quarterly $542.10
Monthly $180.70
Semi-Monthly $90.35
Bi-Weekly $83.40
Weekly $41.70
(PERS part-time members)
Hourly $1.39

For a TRS full-time member who receives:

  • 9 monthly payments: The employer HRA monthly contribution would be $240.93 per pay period ($2,168.40 annual cost divided by nine payments).
  • 10 monthly payments: The employer HRA monthly contribution would be $216.84 per pay period ($2,168.40 annual cost divided by ten payments).

For a TRS part-time member:

  • For example, if the member worked 70% of their contract the monthly contribution to the HRA would be of $126.49 per monthly pay period (monthly HRA amount $180.70 x 70%).

FY 2021 HRA Amounts
FY 2021 HRA Amounts
Annual $2,159.04
Quarterly $539.76
Monthly $179.92
Semi-Monthly $89.96
Bi-Weekly $83.04
Weekly $41.52
(PERS part-time members)
Hourly $1.38

For a TRS full-time member who receives:

  • 9 monthly payments: The employer HRA monthly contribution would be $239.89 per pay period ($2,159.04 annual cost divided by nine payments).
  • 10 monthly payments: The employer HRA monthly contribution would be $215.90 per pay period ($2,159.04 annual cost divided by ten payments).

For a TRS part-time member:

  • For example, if the member worked 70% of their contract the monthly contribution to the HRA would be of $125.94 per monthly pay period (monthly HRA amount $179.92 x 70%).

FY 2020 HRA Amounts
FY 2020 HRA Amounts
Annual $2,121.60
Quarterly $530.40
Monthly $176.80
Semi-Monthly $88.40
Bi-Weekly $81.60
Weekly $40.80
(PERS part-time members)
Hourly $1.36

For a TRS full-time member who receives:

  • 9 monthly payments: The employer HRA monthly contribution would be $235.73 per pay period ($2,121.60 annual cost divided by nine payments).
  • 10 monthly payments: The employer HRA monthly contribution would be $212.16 per pay period ($2,121.60 annual cost divided by ten payments).

For a TRS part-time member:

  • For example, if the member worked 70% of their contract the monthly contribution to the HRA would be of $123.76 per monthly pay period (monthly HRA amount $176.80 x 70%).

FY 2019 HRA Amounts
FY 2019 HRA Amounts
Annual $2,102.88
Quarterly $525.72
Monthly $175.24
Semi-Monthly $87.62
Bi-Weekly $80.88
Weekly $40.44
(PERS part-time members)
Hourly $1.35

For a TRS full-time member who receives:

  • 9 monthly payments: The employer HRA monthly contribution would be $233.65 per pay period ($2,102.88 annual cost divided by nine payments).
  • 10 monthly payments: The employer HRA monthly contribution would be $210.29 per pay period ($2,102.88 annual cost divided by ten payments).

For a TRS part-time member:

  • For example, if the member worked 70% of their contract the monthly contribution to the HRA would be of $122.67 per monthly pay period (monthly HRA amount $175.24 x 70%).

FY 2018 HRA Amounts
FY 2018 HRA Amounts
Annual $2,084.16
Quarterly $521.04
Monthly $173.68
Semi-Monthly $86.84
Bi-Weekly $80.16
Weekly $40.08
(PERS part-time members)
Hourly $1.34

For a TRS full-time member who receives:

  • 9 monthly payments: The employer HRA monthly contribution would be $231.57 per pay period ($2,084.16 annual cost divided by nine payments).
  • 10 monthly payments: The employer HRA monthly contribution would be $208.42 per pay period ($2,084.16 annual cost divided by ten payments).

For a TRS part-time member:

  • For example, if the member worked 70% of their contract the monthly contribution to the HRA would be of $121.58 per monthly pay period (monthly HRA amount $173.68 x 70%).

FY 2017 HRA Amounts
FY 2017 HRA Amounts
Annual $2,049.36
Quarterly $512.34
Monthly $170.78
Semi-Monthly $85.39
Bi-Weekly $78.82
Weekly $39.41
(PERS part-time members)
Hourly $1.31

For a TRS full-time member who receives:

  • 9 monthly payments: The employer HRA monthly contribution would be $227.71 per pay period ($2,049.36 annual cost divided by nine payments).
  • 10 monthly payments: The employer HRA monthly contribution would be $204.94 per pay period ($2,049.36 annual cost divided by ten payments).

For a TRS part-time member:

  • For example, if the member worked 70% of their contract the monthly contribution to the HRA would be of $119.55 per monthly pay period (monthly HRA amount $170.78 x 70%).

FY 2016 HRA Amounts
FY 2016 HRA Amounts
Annual $2,004.52
Quarterly $501.13
Monthly $167.04
Semi-Monthly $83.52
Bi-Weekly $77.10
Weekly $38.55
(PERS part-time members)
Hourly $1.28

For a TRS full-time member who receives:

  • 9 monthly payments: The employer HRA monthly contribution would be $119.55 per pay period ($2,004.52 annual cost divided by nine payments).

For a TRS part-time member:

  • For example, if the member worked 70% of their contract the monthly contribution to the HRA would be of $116.93 per monthly pay period (monthly HRA amount $167.04 x 70%).

FY 2015 HRA Amounts
FY 2015 HRA Amounts
Annual $1,960.53
Quarterly $490.13
Monthly $163.38
Semi-Monthly $81.69
Bi-Weekly $75.41
Weekly $37.70
(PERS part-time members)
Hourly $1.26

For a TRS full-time member who receives:

  • 9 monthly payments: The employer HRA monthly contribution would be $217.84 per pay period ($1,960.53 annual cost divided by nine payments).

For a TRS part-time member:

  • For example, if the member worked 70% of their contract the monthly contribution to the HRA would be of $114.37 per monthly pay period (monthly HRA amount $163.38 x 70%).

FY 2014 HRA Amounts
FY 2014 HRA Amounts
Annual $1,896.60
Quarterly $474.15
Monthly $158.05
Semi-Monthly $79.03
Bi-Weekly $72.95
(PERS part-time members)
Hourly $1.22

For a TRS full-time member who receives:

  • 9 monthly payments: The employer HRA monthly contribution would be $210.73 per pay period ($1,896.60 annual cost divided by nine payments).

For a TRS part-time member:

  • For example, if the member worked 70% of their contract the monthly contribution to the HRA would be of $110.64 per monthly pay period (monthly HRA amount $158.05 x 70%).

FY 2013 HRA Amounts
FY 2013 HRA Amounts
Annual $1,848.43
Quarterly $462.11
Monthly $154.04
Semi-Monthly $77.02
Bi-Weekly $71.09
(PERS part-time members)
Hourly $1.18

For a TRS full-time member who receives:

  • 9 monthly payments: The employer HRA monthly contribution would be $205.38 per pay period ($1,848.43 annual cost divided by nine payments).

For a TRS part-time member:

  • For example, if the member worked 70% of their contract the monthly contribution to the HRA would be of $107.83 per monthly pay period (monthly HRA amount $154.04 x 70%).

FY 2012 HRA Amounts
FY 2012 HRA Amounts
Annual $1,778.09
Quarterly $444.52
Monthly $148.17
Semi-Monthly $74.09
Bi-Weekly $68.39
(PERS part-time members)
Hourly $1.14

For a TRS full-time member who receives:

  • 9 monthly payments: The employer HRA monthly contribution would be $197.57 per pay period ($1,778.09 annual cost divided by nine payments).

For a TRS part-time member:

  • For example, if the member worked 70% of their contract the monthly contribution to the HRA would be of $103.72 per monthly pay period (monthly HRA amount $148.17 x 70%).

FY 2011 HRA Amounts
FY 2011 HRA Amounts
Annual $1,720.70
Quarterly $430.17
Monthly $143.39
Semi-Monthly $71.70
Bi-Weekly $66.18
(PERS part-time members)
Hourly $1.10

For a TRS full-time member who receives:

  • 9 monthly payments: The employer HRA monthly contribution would be $191.19 per pay period ($1,720.70 annual cost divided by nine payments).

For a TRS part-time member:

  • For example, if the member worked 70% of their contract the monthly contribution to the HRA would be of $100.37 per monthly pay period (monthly HRA amount $143.39 x 70%).

FY 2010 HRA Amounts
FY 2010 HRA Amounts
Annual $1,699.71
Quarterly $424.93
Monthly $141.64
Semi-Monthly $70.82
Bi-Weekly $65.37
(PERS part-time members)
Hourly $1.09

For a TRS full-time member who receives:

  • 9 monthly payments: The employer HRA monthly contribution would be $188.86 per pay period ($1,699.71 annual cost divided by nine payments).

For a TRS part-time member:

  • For example, if the member worked 70% of their contract the monthly contribution to the HRA would be of $99.15 per monthly pay period (monthly HRA amount $141.64 x 70%).

FY 2009 HRA Amounts
FY 2009 HRA Amounts
Annual $1,616.81
Quarterly $404.20
Monthly $134.73
Semi-Monthly $67.37
Bi-Weekly $62.18
(PERS part-time members)
Hourly $1.04

For a TRS full-time member who receives:

  • 9 monthly payments: The employer HRA monthly contribution would be $179.65 per pay period ($1,616.81 annual cost divided by nine payments).

For a TRS part-time member:

  • For example, if the member worked 70% of their contract the monthly contribution to the HRA would be of $94.31 per monthly pay period (monthly HRA amount $134.73 x 70%).

FY 2008 HRA Amounts
FY 2008 HRA Amounts
Annual $1,531.27
Quarterly $382.82
Monthly $127.61
Semi-Monthly $63.80
Bi-Weekly $58.89
(PERS part-time members)
Hourly $0.98

The Defined Benefit Unfunded Liability (DBUL) amount levied against the DCR Plan payroll is equal to the employer effective rate minus the DCR Plan total employer contributions. See the following PERS example below using occupation code "A" of semi-monthly payroll, where the gross payroll = $1,000.00

Current and Past DBUL

FY 2023 DBUL
DBUL Amount Example
HRA Option: Semi-Monthly
Rates Employer Amount
Employer contribution 5.00% $50.00
Retiree Medical Plan 1.10% $11.00
Occupational Death & Disability 0.30% $3.00
Health Reimbursement Arrangement (HRA) Semi-Monthly $93.21
Subtotal Employer Contribution -- $157.21
Employer Effective Rate 22.00% $220.00
Subtotal from Effective Rate above -- -$157.21
Total Amount posted to DBUL -- $62.79
FY 2022 DBUL
DBUL Amount Example
HRA Option: Semi-Monthly
Rates Employer Amount
Employer contribution 5.00% $50.00
Retiree Medical Plan 1.07% $10.70
Occupational Death & Disability 0.31% $3.10
Health Reimbursement Arrangement (HRA) Semi-Monthly $90.35
Subtotal Employer Contribution -- $154.15
Employer Effective Rate 22.00% $220.00
Subtotal from Effective Rate above -- -$154.15
Total Amount posted to DBUL -- $65.85
FY 2021 DBUL
DBUL Amount Example
HRA Option: Semi-Monthly
Rates Employer Amount
Employer contribution 5.00% $50.00
Retiree Medical Plan 1.27% $12.70
Occupational Death & Disability 0.31% $3.10
Health Reimbursement Arrangement (HRA) Semi-Monthly $89.96
Subtotal Employer Contribution -- $155.76
Employer Effective Rate 22.00% $220.00
Subtotal from Effective Rate above -- -$155.76
Total Amount posted to DBUL -- $64.24
FY 2020 DBUL
DBUL Amount Example
HRA Option: Semi-Monthly
Rates Employer Amount
Employer contribution 5.00% $50.00
Retiree Metdcal Plan 1.32% $13.20
Occupational Death & Disability 0.26% $2.60
Health Reimbursement Arrangement (HRA) Semi-Monthly $88.40
Subtotal Employer Contribution -- $154.20
Employer Effective Rate 22.00% $220.00
Subtotal from Effective Rate above -- -$154.20
Total Amount posted to DBUL -- $65.80
FY 2019 DBUL
DBUL Amount Example
HRA Option: Semi-Monthly
Rates Employer Amount
Employer contribution 5.00% $50.00
Retiree Medical Plan 0.94% $9.40
Occupational Death & Disability 0.26% $2.60
Health Reimbursement Arrangement (HRA) Semi-Monthly $87.62
Subtotal Employer Contribution -- $149.62
Employer Effective Rate 22.00% $220.00
Subtotal from Effective Rate above -- -$149.62
Total Amount posted to DBUL -- $70.38
FY 2018 DBUL
DBUL Amount Example
HRA Option: Semi-Monthly
Rates Employer Amount
Employer contribution 5.00% $50.00
Retiree Medical Plan 1.03% $10.30
Occupationaltdeath & Disability 0.16% $1.60
Health Reimbursement Arrangement (HRA) Semi-Monthly $86.84
Subtotal Employer Contribution -- $148.74
Employer Effective Rate 22.00% $220.00
Subtotal from Effective Rate above -- -$148.74
Total Amount posted to DBUL -- $71.26
FY 2017 DBUL
DBUL Amount Example
HRA Option: Semi-Monthly
Rates Employer Amount
Employer contribution 5.00% $50.00
Retiree Medical Plan 1.18% $11.80
Occupational Death & Disability 0.17% $1.70
Health Reimbursement Arrangement (HRA) Semi-Monthly $85.39
Subtotal Employer Contribution -- $148.89
Employer Effective Rate 22.00% $220.00
Subtotal from Effective Rate above -- -$148.89
Total Amount posted to DBUL -- $71.11
FY 2016 DBUL
DBUL Amount Example
HRA Option: Semi-Monthly
Rates Employer Amount
Employer contribution 5.00% $50.00
Retiree Medical Plan 1.68% $16.80
Occupational Death & Disability 0.22% $2.20
Health Reimbursement Arrangement (HRA) Semi-Monthly $83.52
Subtotal Employer Contribution -- $152.52
Employer Effective Rate 22.00% $220.00
Subtotal from Effective Rate above -- -$152.52
Total Amount posted to DBUL -- $6td
FY 2015 DBUL
DBUL Amount Example
HRA Option: Semi-Monthly
Rates Employer Amount
Employer contribution 5.00% $50.00
Retiree Medical Plan 1.66% $16.60
Occupational Death & Disability 0.22% $2.20
Health Reimbursement Arrangement (HRA) Semi-Monthly $81.69
Subtotal Employer Contribution -- $150.49
Employer Effective Rate 22.00% $220.00
Subtotal from Effective Rate above -- -$150.49
Total Amount posted to DBUL -- $69.51
FY 2014 DBUL
DBUL Amount Example
HRA Option: Semi-Monthly
Rates Employer Amount
Employer contribution 5.00% $50.00
Retiree Medical Plan 0.48% $4.80
Occupational Death & Disability 0.22% $2.20
Health Reimbursement Arrangement (HRA) Semi-Monthly $79.03
Subtotal Employer Contribution -- $135.83
Employer Effective Rate 22.00% $220.00
Subtotal from Effective Rate above -- -$135.83
Total Amount posted to DBUL -- $84.17
FY 2013 DBUL
DBUL Amount Example
HRA Option: Semi-Monthly
Rates Employer Amount
Employer contribution 5.00% $50.00
Retiree Medical Plan 0.48% $4.80
Occupational Death & Disability 0.14% $1.40
Health Reimbursement Arrangement (HRA) Semi-Monthly $77.02
Subtotal Employer Contribution -- $133.22
Employer Effective Rate 22.00% $220.00
Subtotal from Effective Rate above -- -$133.22
Total Amount posted to DBUL -- $86.78
FY 2012 DBUL
DBUL Amount Example
HRA Option: Semi-Monthly
Rates Employer Amount
Employer contribution 5.00% $50.00
Retiree Medical Plan 0.51% $5.10
Occupational Death & Disability 0.20% $2.00
Health Reimbursement Arrangement (HRA) Semi-Monthly $74.09
Subtotal Employer Contribution -- $131.19
Employer Effective Rate 22.00% $220.00
Subtotal from Effective Rate above -- -$131.19
Total Amount posted to DBUL -- $88.81
FY 2011 DBUL
DBUL Amount Example
HRA Option: Semi-Monthly
Rates Employer Amount
Employer contribution 5.00% $50.00
Retiree Medical Plan 0.55% $5.50
Occupational Death & Disability 1.18% $11.80
Health Reimbursement Arrangement (HRA) Semi-Monthly $71.70
Subtotal Employer Contribution -- $139.00
Employer Effective Rate 22.00% $220.00
Subtotal from Effective Rate above -- -$139.00
Total Amount posted to DBUL -- $81.00
FY 2010 DBUL
DBUL Amount Example
HRA Option: Semi-Monthly
Rates Employer Amount
Employer contribution 5.00% $50.00
Retiree Medical Plan 0.83% $8.30
Occupational Death & Disability 0.30% $3.00
Health Reimbursement Arrangement (HRA) Semi-Monthly $70.82
Subtotal Employer Contribution -- $132.12
Employer Effective Rate 22.00% $220.00
Subtotal from Effective Rate above -- -$132.12
Total Amount posted to DBUL -- $87.88
FY 2009 DBUL
DBUL Amount Example
HRA Option: Semi-Monthly
Rates Employer Amount
Employer contribution 5.00% $50.00
Retiree Medical Plan 0.99% $9.90
Occupational Death & Disability 0.58% $5.80
Health Reimbursement Arrangement (HRA) Semi-Monthly $63.80
Subtotal Employer Contribution -- $129.50
Employer Effective Rate 22.00% $220.00
Subtotal from Effective Rate above -- -$129.50
Total Amount posted to DBUL -- $90.50

Legislative on-behalf, also referred to as employer on-behalf, is the difference between the employer statutory effective rate, 22.00% for PERS and 12.56% for TRS, and the ARMB adopted rate for each system. The on-behalf funding is approved annually during the legislative approval process and, if approved, the on-behalf funding is applied with the processing of each eligible employer payroll.

The on-behalf funding is paid directly to the Division of Retirement and Benefits as a lump sum amount from the State of Alaska. This funding isn’t allocated up front to employers via the employer over/short account but is allocated and applied as each employer payroll is posted by the Division of Retirement and Benefits.

Employer on-behalf fiscal year funding statements are sent via email to the employer payroll and finance contacts. These statements also provide additional details related to the on-behalf usage and the usage cutoff. The on-behalf usage and usage cutoff details are also provided in the Employer News enewsletter found on the Latest News page. Employer News is sent via email by the Division of Retirement and Benefits.

The on-behalf rate and rate split is provided in the Rate Split of Pension and Other Post Employment Benefits Employer Contributions section below.

For PERS on-behalf funding questions or statement copies, please email Tamara Criddle at or call (907) 465-2279. For TRS on-behalf funding questions or statement copies, please email Walter Agne at or call (907) 465-5711.

For purposes of reporting and posting, the rate split between Pension and Other Post Employment Healthcare Benefits is applied to each payroll upon processing by the Division. The provided tables show the rates used to post all employer contributions between Pension and Healthcare.

Current and Past Rate Splits

FY 2023 Rate Splits
PERS DB Pension and OPEB Rate Split
Occupation Codes A, C, D, E, F, M, & P
Pension Healthcare Total Rates
Employer Contribution 22.00% 0.00% 22.00%
Legislative On-Behalf (employer on-behalf contribution) 2.79% 0.00% 2.79%
TRS DB – Pension and OPEB Rate Split
Occupation Codes T
Employer Contribution 12.56% 0.00% 12.56%
Legislative On-Behalf (employer on-behalf contribution) 12.06% 0.00% 12.06%
FY 2022 Rate Splits
PERS DB Pension and OPEB Rate Split
Occupation Codes A, C, D, E, F, M, & P
Pension Healthcare Total Rates
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 15.54% 6.46% 22.00%
Legislative On-Behalf (employer on-behalf contribution) 8.11% 0.00% 8.11%
TRS DB – Pension and OPEB Rate Split
Occupation Codes T
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 6.06% 6.50% 12.56%
Legislative On-Behalf (employer on-behalf contribution) 19.29% 0.00% 19.29%
FY 2021 Rate Splits
PERS DB Pension and OPEB Rate Split
Occupation Codes A, C, D, E, F, M, & P
Pension Healthcare Total Rates
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 14.57% 7.43% 22.00%
Legislative On-Behalf (employer on-behalf contribution) 8.85% 0.00% 8.85%
TRS DB – Pension and OPEB Rate Split
Occupation Codes T
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 5.65% 6.91% 12.56%
Legislative On-Behalf (employer on-behalf contribution) 17.91% 0.00% 17.91%
FY 2020 Rate Splits
PERS DB Pension and OPEB Rate Split
Occupation Codes A, C, D, E, F, M, & P
Pension Healthcare Total Rates
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 15.72% 6.28% 22.00%
Legislative On-Behalf (employer on-behalf contribution) 6.62% 0.00% 6.62%
TRS DB – Pension and OPEB Rate Split
Occupation Codes T
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 8.03% 4.53% 12.56%
Legislative On-Behalf (employer on-behalf contribution) 17.91% 0.00% 17.91%
FY 2019 Rate Splits
PERS DB Pension and OPEB Rate Split
Occupation Codes A, C, D, E, F, M, & P
Pension Healthcare Total Rates
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 16.17% 5.83% 22.00%
Legislative On-Behalf (employer on-behalf contribution) 5.58% 0.00% 5.58%
TRS DB – Pension and OPEB Rate Split
Occupation Codes T
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 8.41% 4.15% 12.56%
Legislative On-Behalf (employer on-behalf contribution) 16.34% 0.00% 16.34%
FY 2018 Rate Splits
PERS DB Pension and OPEB Rate Split
Occupation Codes A, C, D, E, F, M, & P
Pension Healthcare Total Rates
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 17.12% 4.88% 22.00%
Legislative On-Behalf (employer on-behalf contribution) 3.01% 0.00% 3.01%
TRS DB – Pension and OPEB Rate Split
Occupation Codes T
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 8.40% 4.16% 12.56%
Legislative On-Behalf (employer on-behalf contribution) 14.22% 0.00% 14.22%
FY 2017 Rate Splits
PERS DB Pension and OPEB Rate Split
Occupation Codes A, C, D, E, F, M, & P
Pension Healthcare Total Rates
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 14.96% 7.04% 22.00%
Legislative On-Behalf (employer on-behalf contribution) 4.14% 0.00% 4.14%
TRS DB – Pension and OPEB Rate Split
Occupation Codes T
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 7.58% 4.98% 12.56%
Legislative On-Behalf (employer on-behalf contribution) 15.46% 0.00% 15.46%
FY 2016 Rate Splits
PERS DB Pension and OPEB Rate Split
Occupation Codes A, C, D, E, F, M, & P
Pension Healthcare Total Rates
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 13.25% 8.75% 22.00%
Legislative On-Behalf (employer on-behalf contribution) 3.63% 1.56% 5.19%
TRS DB – Pension and OPEB Rate Split
Occupation Codes T
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 7.01% 5.55% 12.56%
Legislative On-Behalf (employer on-behalf contribution) 11.63% 5.08% 16.71%
FY 2015 Rate Splits
PERS DB Pension and OPEB Rate Split
Occupation Codes A, C, D, E, F, M, & P
Pension Healthcare Total Rates
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 12.54% 9.46% 22.00%
Legislative On-Behalf (GASB 24 on-behalf contribution) 42.41% 0.00% 42.41%
TRS DB – Pension and OPEB Rate Split
Occupation Codes T
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 7.22% 5.34% 12.56%
Legislative On-Behalf (GASB 24 on-behalf contribution) 212.24% 43.05% 255.29%
FY 2014 Rate Splits
PERS DB Pension and OPEB Rate Split
Occupation Codes A, C, D, E, F, M, & P
Pension Healthcare Total Rates
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 10.64% 11.36% 22.00%
Legislative On-Behalf (GASB 24 on-behalf contribution) 7.74% 5.94% 13.68%
TRS DB – Pension and OPEB Rate Split
Occupation Codes T
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 6.66% 5.90% 12.56%
Legislative On-Behalf (GASB 24 on-behalf contribution) 27.07% 13.99% 41.06%
FY 2013 Rate Splits
PERS DB Pension and OPEB Rate Split
Occupation Codes A, C, D, E, F, M, & P
Pension Healthcare Total Rates
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 9.67% 12.33% 22.00%
Legislative On-Behalf (GASB 24 on-behalf contribution) 6.08% 7.76% 13.84%
TRS DB – Pension and OPEB Rate Split
Occupation Codes T
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 6.46% 6.10% 12.56%
Legislative On-Behalf (GASB 24 on-behalf contribution) 20.63% 19.48% 40.11%
FY 2012 Rate Splits
PERS DB Pension and OPEB Rate Split
Occupation Codes A, C, D, E, F, M, & P
Pension Healthcare Total Rates
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 9.92% 12.08% 22.00%
Legislative On-Behalf (GASB 24 on-behalf contribution) 5.18% 6.31% 11.49%
TRS DB – Pension and OPEB Rate Split
Occupation Codes T
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 6.44% 6.12% 12.56%
Legislative On-Behalf (GASB 24 on-behalf contribution) 16.92% 16.07% 32.99%
FY 2011 Rate Splits
PERS DB Pension and OPEB Rate Split
Occupation Codes A, C, D, E, F, M, & P
Pension Healthcare Total Rates
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 7.64% 14.36% 22.00%
Legislative On-Behalf (GASB 24 on-behalf contribution) 2.07% 3.89% 5.96%
TRS DB – Pension and OPEB Rate Split
Occupation Codes T
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 5.42% 7.14% 12.56%
Legislative On-Behalf (GASB 24 on-behalf contribution) 11.23% 14.77% 26.00%
FY 2010 Rate Splits
PERS DB Pension and OPEB Rate Split
Occupation Codes A, C, D, E, F, M, & P
Pension Healthcare
Employer Contribution 36.2% 63.8%
Defined Benefit Unfunded Liability (DBUL) 36.2% 63.8%
Legislative On-Behalf (GASB 24 on-behalf contribution) 36.2% 63.8%
TRS DB – Pension and OPEB Rate Split
Occupation Codes T
Employer Contribution & Defined Benefit Unfunded Liability (DBUL) 44.2% 55.8%
State of Alaska Legislative Relief (GASB 24 on-behalf contribution) 44.2% 55.8%
FY 2009 Rate Splits
PERS DB Pension and OPEB Rate Split
Occupation Codes A, C, D, E, F, M, & P
Pension Healthcare
Employer Contribution 29.8% 70.2%
Defined Benefit Unfunded Liability (DBUL) 29.8% 70.2%
State of Alaska Legislative Relief (GASB 24 on-behalf contribution) 29.8% 70.2%
TRS DB – Pension and OPEB Rate Split
Occupation Codes T
Employer Contribution 36.4% 63.6%
Defined Benefit Unfunded Liability (DBUL) 36.4% 63.6%
State of Alaska Legislative Relief (GASB 24 on-behalf contribution) 36.4% 63.6%
PERS DB - Rehired Retirees OPEB Allocation
Occupation Codes W and Y
Pension Healthcare
Employer Contribution 33.0% 67.0%
Defined Benefit Unfunded Liability (DBUL) 33.0% 67.0%
State of Alaska Legislative Relief (GASB 24 on-behalf contribution) 33.0% 67.0%
TRS DB - Rehired Retirees OPEB Allocation
Occupation Codes W and Y
Employer Contribution 50.6% 49.4%
Defined Benefit Unfunded Liability (DBUL) 50.6% 49.4%
State of Alaska Legislative Relief (GASB 24 on-behalf contribution) 50.6% 49.4%

PERS employers that have amended their participation agreement to terminate participation of a department, group or other classification of employee shall pay the past service cost associated with the terminated positions per AS 39.35.625(a) .

Past Service Cost Rate per Fiscal Year
Year Rate
FY 2023 16.01%
FY 2022 18.31%
FY 2021 18.23%
FY 2020 17.44%
FY 2019 16.53%
FY 2018 15.28%
FY 2017 16.02%
FY 2016 16.53%
FY 2015 20.90%
FY 2014 24.19%
FY 2013 24.16%
FY 2012 22.48%
PERS/TRS DB Employee Contribution Rates
(PERS Tiers I, II, III, and TRS Tiers I, II)
PERS (P) PERS (A) PERS (D) TRS
Employee Contribution Rate 7.50% 6.75% 9.60% 8.65%
PERS/TRS DCR Employee Contribution Rates
(PERS Tiers IV and TRS Tiers III)
PERS (P) PERS (A) TRS
Employee Contribution Rate 8.00% 8.00% 8.00%
P = Peace Officers / Firefighters, D = School District Alternate Option, A = All others
Page Last Modified: 07/27/22 15:40:28

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