Contribution Rates

Below are the employer contribution rates for the current fiscal year and the past five fiscal years.

If you are a SAM II employer, contributions occur automatically as a percentage of payroll and no additional action is required of you.

If you are a Non-SAM II employer, for each July 1 payroll, please review and adjust contributions as needed (for the benefits applicable to your agency).

Employer Contribution Rate for Pension Plans

Rates as a Percentage of Payroll

Fiscal Year	Effective Date	MSEP, MSEP 2000, MSEP 2011	Judicial Plan, Judicial Plan 2011	College & University Retirement Plan (CURP)
FY26	07/01/2025	30.25%	60.54%	6.00%
FY25	07/01/2024	28.75%	61.34%	6.00%
FY24	07/01/2023	27.26%	59.83%	6.00%
FY23	07/01/2022	26.33%	60.17%	6.00%
FY22	07/01/2021	23.51%	61.94%	6.00%
FY21	07/01/2020	22.88%	63.38%	6.00%
FY20	07/01/2019	21.77%	63.80%	6.00%
FY19	07/01/2018	20.21%	63.71%	6.00%
FY18	07/01/2017	19.45%	62.09%	6.19%
FY17	07/01/2016	16.97%	58.45%	5.67%
FY16	07/01/2015	16.97%	58.45%	5.89%

Employer Contribution Rate for Basic Life Insurance

Rates as a Percentage of Payroll

Effective Date	Status of Member	Rate as a Percentage of Payroll
01/01/2021	Active	0.237%
01/01/2019	Active	0.315%
01/01/2018	Active	0.315%
01/01/2017	Active	0.32%
Effective Date	Status of Member	Rate as a Percentage of Payroll
07/01/2005	Retired	0.115%

Employer Contribution Rate for Long-Term Disability Benefits

Rates as a Percentage of Payroll

Effective Date	End Date	Rate as a Percentage of Payroll
01/01/2021	NA	0.40% SAM II Agencies 0.445% Non-SAM II Agencies
07/01/2020	12/31/2020	0.40% SAM II Agencies 0.55% Non-SAM II Agencies
01/01/2016	06/30/2020	0.475% SAM II Agencies 0.55% Non-SAM II Agencies
01/01/2008	12/31/15	0.495% SAM II Agencies 0.55% Non-SAM II Agencies