There are also employer contributions to LGERS. These contributions are not credited to a member’s individual account. Instead, they are placed in a trust fund for the payment of lifetime benefits to all LGERS retirees. The State budget law for the 2021-23 biennium, Senate Bill 105 (“2021 Appropriations Act”), was signed into law on November 18, 2021.

The accrued liability portion and death benefit portions of the employer rates vary based on factors, unique to each employer, such as: 

• age 
• past service liability
• number of employees
• payroll

LGERS Employer Contribution Rates are posted on our website. The table is ordered by five-digit employer code, but is also searchable (by employer name) within a browser, or by downloading the PDF and using “Edit”->”Find” in Adobe. The specific rate(s) paid by each employing unit will include the “base rate” from the table above, and other adjustments that are specific to the unit.