Contribution Rates
Contribution Rates for Fiscal Year 2027
The employer and employee retirement contribution rates for OPERS (State Agencies, County and Local Employers, Elected officials and Hazardous Duty Employers) and URSJJ plans for FY 2027 are unchanged from the previous fiscal year. Detailed information is available below. If you have any questions about the contribution rates, please contact OPERS.
State Agencies
| Member Contribution* | Employer Contribution |
| 3.5% | 9.5%** |
*State elected officials and State Hazardous duty employee contribution rates may vary.
**Employer contribution rate as of July 1, 2026.
County and Local Government Employers
As a local government OPERS employer, you have chosen one “mix” of employee and employer contributions in a resolution you previously filed with OPERS. Each contribution “mix” is represented by a letter code as shown in the table on the following page reflecting the “mix” for each code. No action is required if you do not wish to make any changes.
If your organization does want to make changes from one of the existing codes or mixes to another, it may do so by filing a new resolution with OPERS to be effective July 1 of a given year. The resolution must be received by OPERS prior to June 30. Contact OPERS for more information.
| OPERS Code | Employee | Employer | Total |
| P | 3.5% | 16.5% | 20.0% |
| T | 4.0% | 16.0% | 20.0% |
| N | 4.5% | 15.5% | 20.0% |
| L | 5.0% | 15.0% | 20.0% |
| I | 5.5% | 14.5% | 20.0% |
| U | 6.0% | 14.0% | 20.0% |
| H | 6.5% | 13.5% | 20.0% |
| G | 7.0% | 13.0% | 20.0% |
| F | 7.5% | 12.5% | 20.0% |
| Z | 8.0% | 12.0% | 20.0% |
| C | 8.5% | 11.5% | 20.0% |
An example of the resolution to change your organization’s contribution rate mix can be found here.
County Elected Officials
| OPERS Code | Employee | Employer | Total |
| A | 4.5% | 16.5% | 21.0% |
| B | 6.0% | 16.5% | 22.5%* |
| D | 7.5% | 16.5% | 24.0%* |
| Q | 8.5% | 16.5% | 25.0%* |
| E | 9.0% | 16.5% | 25.5%* |
| Y | 10.0% | 16.5% | 26.5% |
| S | 3.5% | 16.5% | 20.0%* |
*Not available to those elected/appointed after 11/1/2010
County Hazardous Duty Employers
Use payroll code O for Deputy Sheriffs and county jailers, and for EMS Employees first hired on or after November 1, 2024.
| Member Contribution | Employer Contribution |
| 8.0% | 16.5% |
URSJJ Employers
| Member Contribution | Employer Contribution |
| 8.0% | 22.0% |