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Contribution Rates

The CERS Board of Trustees met on December 1, 2021 and adopted CERS employer contribution rates for Fiscal Year for Fiscal Year 2023. These rates are effective July 2022 and were set in accordance with KRS 61.565(5) which caps CERS employer contribution rate increases up to 12% over the prior fiscal year for the period of July 1, 2018 to June 30, 2028.

Pursuant to KRS 61.5991, effective July 1, 2022 the normal cost contribution rate for KERS Nonhazardous employers will change from 10.10% to 9.97%. In addition, the Actuarially Accrued Liability Contribution payments for KERS Nonhazardous employers may change effective July 1, 2022. Learn more on the Contribution Rates page​​.

At the December 2, 2021 meeting, the KRS Board of Trustees approved the recommended contribution rates for fiscal year 2022-2023 and 2023-2024. Please keep in mind that the General Assembly establishes the final rates in the biennial executive branch budget bill. Employer contribution rates are subject to change depending on future actions of the General Assembly.​

House Bill 8 overview and actuarial analysis​​​​​​​​​​​​

New Reporting Requirement Deadline Extension

Beginning with Fiscal Year 2022, some KERS Nonhazardous employers will be required to report specific individuals to the Kentucky Public Pensions Authority (KPPA). Form 6756, Annual Employer Certification of Non-Contributing Service Providers​, and required documentation must be submitted to KPPA on or before May 2, 2022. Affected employers are required to provide this information prospectively.​

Employers should fully review the Annual Employer Certification of Non-Contributing Service Providers to learn more about this new requirement, limited exceptions, and consequences of noncompliance. Please submit any questions regarding this to D’Juan Surratt, Director of Employer Reporting, Compliance and Education​.


2021​ GASB Reports are available. Read More

Legislative Updates

The 202​2 Regular Session of the Kentucky General Assembly convened on January 4, 2022.  During legislative sessions, KPPA tracks proposed legislation of importance to the Systems and its members as the legislation moves through the process. ​Read More​​

Employer Reporting Manual

Our Employer Reporting Manual provides a comprehensive overview ​of the reporting process. You can find it by visiting our Employer Repo​​​rting Manual page​.​​​

Temporary Reemployment Changes

Senate Bill 25​, passed during the 2022 Regular Session of the Kentucky General Assembly, makes some temporary changes to retired-reemployed rules for some retirees. To learn more, read our FAQ.​

Governor's Executive Orders

On March 31, 2020, Governor Beshear issued Executive Order 2020-265 suspending statutes and regulations restricting participating employers from reemploying retired members in the specific positions identified in the order. On April 2, 2020, Governor Beshear issued Executive Order 2020-266, expanding the scope of positions covered to include all positions under city, county, and state government that are necessary to address the State of Emergency.

Pursuant to Senate Joint Resolution 150​, the retired reemployed orders (2020-265 and 2020-266) ceased to be effective on March 21, 2022. Employers that did not submit all required documentation pertaining to the hiring of a retired member under these Executive Orders have until Wednesday, April 20, 2022. Read ​More




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