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​Contribution Rates

The 2021 Regular Session of the Kentucky General Assembly adjourned sine die on March 30, 2021, establishing contribution rates effective July 1, 2021. Due to the COVID-19 crisis, the legislature passed a one-year budget during the 2020 Regular Session rather than the customary two-year budget. Therefore, the General Assembly passed House Bill 192 during the 2021 Session that will cover Fiscal Year 2022.

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.

Also during the 2021 Regular Session, House Bill 8 was passed and requires each participating KERS Nonhazardous employer to pay off its own portion of the total KERS Nonhazardous unfunded pension liability over a set period regardless of covered payroll. Each KERS Nonhazardous employer will pay the normal cost contribution rate and pay a dollar amount each month representing their share of the unfunded liability.

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


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​.​​​

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.

Please note that Executive Order 2020-265 only applies to members who were retired as of the March 31, 2020 Order. Executive Order 2020-266 specifically noted that all previous Executive Orders were to remain in full force and effect. Thus, a member must have an effective retirement date of March 1, 2020 or before at KPPA in order to be subject to the Executive Orders. Read ​More




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