GASB Library

 
In order for practioners to implement the GASB 68 reporting, they will need the split of employer contributions between the Pension and Insurance components.  Those splits are listed below:​​​​​​​​​
Pension and Insurance Components for GASB 68 Reporting
Fiscal YearSystemPensionInsuranceTotal
2014KERS17.29%9.50%26.79%
2014KERS Hazardous14.89%17.32%32.21%
2014CERS13.74%5.15%18.89%
2014CERS Hazardous21.77%13.93%35.7%
2014SPRS39.50%31.65%71.15%
2015KERS30.84%7.93%38.77%
2015KERS Hazardous16.37%9.97%26.34%
2015CERS12.75%4.92%17.67%
2015CERS Hazardous20.73%13.58%34.31%
2015SPRS53.9%21.86%75.76%
2016KERS30.84%7.93%38.77%
2016KERS Hazardous16.37%9.97%26.34%
2016CERS12.42%4.64%17.06%
2016CERS Hazardous20.26%12.69%32.95%
2016SPRS53.9%21.86%75.76%
2017KERS40.24%8.35%48.59%
2017KERS Hazardous21.08%2.74%23.82%
2017CERS13.95%4.73%18.68%
2017CERS Hazardous21.71%9.35%31.06%
2017SPRS70.34%18.87%89.21%
 

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