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Improved Employer Reporting Manual

In October 2020, we revamped our Employer Reporting Manual, a comprehensive publication explaining the reporting process. You can find it by visiting our Employer Reporting Manual page.

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.

Also during the 2021 Regular Session, House Bill 8 was passed, requiring 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. Read More


2020 GASB Reports are available. Read More

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

Legislative Updates

The 2021 Regular Session of the Kentucky General Assembly convened on January 5, 2021.  During legislative sessions, KPPA tracks proposed legislation of importance to the Systems and its members as the legislation moves through the process. The legislative session analysis is now available. Read More

Quasi-Governmental Cessation

During the 2020 Regular Session of the General Assembly, Senate Bill (Senate Bill) 249 was passed. Because the bill had an Emergency clause it took effect immediately upon the Governor's signature on April 8, 2020. KPPA notified quasi-governmental employers of some significant changes SB 249 has on ceasing participation in KERS. SB 249 changes the following: 

  • Extends the effective cessation date for quasi-governmental employers from June 30, 2020 to June 30, 2021.
  • Extends installment payment start date from July 1, 2020 to July 1, 2021.
  • Extends the lump sum payment deadline for ceasing quasi-governmental employers from June 30, 2021 to June 30, 2022.  
  • Extends the window for quasi-governmental employers to submit a resolution to cease participation from April 1, 2020 through April 30, 2021, EXCEPT universities and community colleges which only had through December 31, 2020.
  • Extends the deadline to rescind a previously submitted resolution to cease participation to April 30, 2021, EXCEPT for ceasing universities and community colleges which only had to December 31, 2020 to rescind a resolution to cease participation.  
  • Freezes the CERS employer rate phase-in for one year.                                                                                                                                                                                                                                                                                                                                  

KRS is currently working to amend its regulations to be consistent with the changes made in SB 249.




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