Welcome, Employers!
Historical Rates
Employer & Member Contribution Rates
| Effective Date | Contribution Rate (% of Earnable Compensation) | Contribution Type |
|---|---|---|
| 7/1/2026 | 6 | Member |
| 7/1/2026 | 22.32 | Employer |
| 7/1/2025 | 6 | Member |
| 7/1/2025 | 21.91 | Employer |
| 7/1/2024 | 6 | Member |
| 7/1/2024 | 20.78 | Employer |
| 7/1/2023 | 6 | Member |
| 7/1/2023 | 19.98 | Employer |
| 7/1/2022 | 6 | Member |
| 7/1/2022 | 19.98 | Employer |
| 7/1/2021 | 6 | Member |
| 7/1/2021 | 19.81 | Employer |
| 7/1/2020 | 6 | Member |
| 7/1/2020 | 19.06 | Employer |
| 7/1/2019 | 6 | Member |
| 7/1/2019 | 21.14 | Employer |
| 7/1/2018 | 6 | Member |
| 7/1/2018 | 20.9 | Employer |
| 7/1/2017 | 6 | Member |
| 7/1/2017 | 16.81 | Employer |
| 7/1/2016 | 6 | Member |
| 7/1/2016 | 14.27 | Employer |
| 7/1/2015 | 6 | Member |
| 7/1/2015 | 14.27 | Employer |
| 7/1/2014 | 6 | Member |
| 7/1/2014 | 13.15 | Employer |
| 7/1/2013 | 6 | Member |
| 7/1/2013 | 12.28 | Employer |
| 7/1/2012 | 6 | Member |
| 7/1/2012 | 11.41 | Employer |
| 7/1/2011 | 5.53 | Member |
| 7/1/2011 | 10.28 | Employer |
| 7/1/2010 | 5.53 | Member |
| 7/1/2010 | 10.28 | Employer |
| 7/1/2009 | 5.25 | Member |
| 7/1/2009 | 9.74 | Employer |
| 7/1/2008 | 5 | Member |
| 7/1/2008 | 9.28 | Employer |
| 7/1/2007 | 5 | Member |
| 7/1/2007 | 9.28 | Employer |
| 7/1/2006 | 5 | Member |
| 7/1/2006 | 9.28 | Employer |
| 7/1/2005 | 5 | Member |
| 7/1/2005 | 9.24 | Employer |
| 7/1/2004 | 5 | Member |
| 7/1/2004 | 9.24 | Employer |
| 7/1/2003 | 5 | Member |
| 7/1/2003 | 9.24 | Employer |
| 7/1/2002 | 5 | Member |
| 7/1/2002 | 9.24 | Employer |
| 7/1/2001 | 5 | Member |
| 7/1/2001 | 9.24 | Employer |
| 7/1/2000 | 5 | Member |
| 7/1/2000 | 11.29 | Employer |
| 7/1/1999 | 5 | Member |
| 7/1/1999 | 11.29 | Employer |
| 7/1/1998 | 5 | Member |
| 7/1/1998 | 11.95 | Employer |
| 7/1/1997 | 5 | Member |
| 7/1/1997 | 11.81 | Employer |
| 7/1/1996 | 5 | Member |
| 7/1/1996 | 11.81 | Employer |
| 7/1/1995 | 5 | Member |
| 7/1/1995 | 11.81 | Employer |
| 7/1/1994 | 5 | Member |
| 7/1/1994 | 11.81 | Employer |
| 7/1/1993 | 6 | Member |
| 7/1/1993 | 11.81 | Employer |
| 7/1/1992 | 6 | Member |
| 7/1/1992 | 11.81 | Employer |
| 7/1/1991 | 6 | Member |
| 7/1/1991 | 11.81 | Employer |
| 7/1/1990 | 6 | Member |
| 7/1/1990 | 12.643 | Employer |
Internal Revenue Code – 401(a)(17)
Maximum salary used for calculating retirement benefits for members with membership dates on or after 7/1/1996
| IRS Compensation Limit | Effective Date |
| $360,000 | 7/1/2026 |
| $350,000 | 7/1/2025 |
| $345,000 | 7/1/2024 |
| $330,000 | 7/1/2023 |
| $305,000 | 7/1/2022 |
| $290,000 | 7/1/2021 |
| $285,000 | 7/1/2020 |
| $280,000 | 7/1/2019 |
| $275,000 | 7/1/2018 |
| $270,000 | 7/1/2017 |
| $265,000 | 7/1/2016 |
| $265,000 | 7/1/2015 |
| $260,000 | 7/1/2014 |
| $255,000 | 7/1/2013 |
| $250,000 | 7/1/2012 |
| $245,000 | 7/1/2011 |
| $245,000 | 7/1/2010 |
| $245,000 | 7/1/2009 |
| $230,000 | 7/1/2008 |
| $225,000 | 7/1/2007 |
| $220,000 | 7/1/2006 |
| $210,000 | 7/1/2005 |
| $210,000 | 7/1/2004 |
| $205,000 | 7/1/2003 |
| $200,000 | 7/1/2002 |
| $200,000 | 7/1/2001 |
| $170,000 | 7/1/2000 |
| $170,000 | 7/1/1999 |
| $160,000 | 7/1/1998 |
| $160,000 | 7/1/1997 |
| $150,000 | 7/1/1996 |