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).

Rates as a Percentage of Payroll

Fiscal Year Effective DateMSEP, MSEP 2000,
MSEP 2011
Judicial Plan,
Judicial Plan 2011
College & University Retirement Plan
(CURP)
FY22 07/01/202123.51% 61.94% 6.00% 
FY2107/01/202022.88%63.38%6.00%
FY2007/01/201921.77%63.80%6.00%
FY1907/01/201820.21%63.71%6.00%
FY1807/01/201719.45%62.09%6.19%
FY1707/01/201616.97%58.45%5.67%
FY1607/01/201516.97%58.45%5.89%

Rates as a Percentage of Payroll

Effective DateStatus of MemberRate as a Percentage of Payroll
01/01/2021 Active 0.237%
01/01/2019Active0.315%
01/01/2018Active0.315%
01/01/2017Active0.32%
Effective DateStatus of MemberRate as a Percentage of Payroll
07/01/2005Retired0.115%

Rates as a Percentage of Payroll

Effective DateEnd DateRate as a Percentage of Payroll
01/01/2021 NA 0.40% SAM II Agencies
0.445% Non-SAM II Agencies  
07/01/202012/31/20200.40% SAM II Agencies
0.55% Non-SAM II Agencies
01/01/201606/30/20200.475% SAM II Agencies
0.55% Non-SAM II Agencies
01/01/200812/31/150.495% SAM II Agencies
0.55% Non-SAM II Agencies