Employers
PERA-affiliated employers are essential partners in serving our members — from maintaining accurate records to helping employees understand their retirement benefits. Find everything you need here, including affiliation information, helpful resources, training tools, frequently asked questions, and more.
Employer Contribution Rates
View 2026 employer contribution rates by division. Visit the Employer Contribution Rates page to view PERA’s contribution rate history and more contribution information.
View Contribution Rates by Division
State Division*
| Contribution | Rate |
|---|---|
| Employer base rate | 10.40% |
| Amortization Equalization Disbursement (AED) | 5.00% |
| Supplemental Amortization Equalization Disbursement (SAED) | 5.00% |
| Auto adjust | 1.00% |
| Defined Contribution (DC) Supplement | 0.25% |
| TOTAL | 21.65% |
* PERA DC Plan participants in the State Division have 10.15% of salary deposited in their account from employer contributions; the remaining employer contributions are deposited in the State Division Trust fund to pay off unfunded liabilities of the DB Plan.
Safety Officers in the State Division*
| Contribution | Rate |
|---|---|
| Employer base rate | 13.10% |
| Amortization Equalization Disbursement (AED) | 5.00% |
| Supplemental Amortization Equalization Disbursement (SAED) | 5.00% |
| Auto adjust | 1.00% |
| Defined Contribution (DC) Supplement | 0.25% |
| TOTAL | 24.35% |
* Safety Officers in the State Division who participate in the PERA DC Plan have 12.85% of salary deposited in their account from employer contributions; the remaining employer contributions are deposited in the State Division Trust fund to pay off unfunded liabilities of the DB Plan.
School Division
| Contribution | Rates |
|---|---|
| Employer base rate | 10.40% |
| Amortization Equalization Disbursement (AED) | 4.50% |
| Supplemental Amortization Equalization Disbursement (SAED) | 5.50% |
| Auto adjust | 1.00% |
| TOTAL | 21.40% |
Local Government Division*
| Contribution | Rate |
|---|---|
| Employer base rate | 10.00% |
| Amortization Equalization Disbursement (AED) | 2.70% |
| Supplemental Amortization Equalization Disbursement (SAED) | 2.00% |
| Auto adjust | 1.00% |
| Defined Contribution (DC) Supplement | 0.10% |
| TOTAL | 15.80% |
* PERA DC Plan participants in the Local Government Division have 10.00% of salary deposited in their account from employer contributions; the remaining employer contributions are deposited in the Local Government Division Trust fund to pay off unfunded liabilities of the DB Plan.
Safety Officers in the Local Government Division*
| Contribution | Rate |
|---|---|
| Employer base rate | 13.10% |
| Amortization Equalization Disbursement (AED) | 2.70% |
| Supplemental Amortization Equalization Disbursement (SAED) | 2.00% |
| Auto adjust | 1.00% |
| Defined Contribution (DC) Supplement | 0.10% |
| TOTAL | 18.90% |
* Safety Officers in the Local Government Division who participate in the PERA DC Plan have 12.85% of salary deposited in their account from employer contributions; the remaining employer contributions are deposited in the Local Government Division Trust fund to pay off unfunded liabilities of the DB Plan.
Judicial Division
| Contribution | Rate |
|---|---|
| Employer base rate | 13.91% |
| Amortization Equalization Disbursement (AED) | 5.00% |
| Supplemental Amortization Equalization Disbursement (SAED) | 5.00% |
| Auto adjust | 1.00% |
| TOTAL | 24.91% |
DPS Division*
| Contribution | Rate |
|---|---|
| Employer base rate | 7.40% |
| Amortization Equalization Disbursement (AED) | 4.50% |
| Supplemental Amortization Equalization Disbursement (SAED) | 5.50% |
| Auto adjust | 1.00% |
| TOTAL | 18.40% |
* Actual DPS Employer contributions into the DPS Division vary based upon DPS payments toward its pension obligation bonds.
Historical Contribution Rates by Division
Quick Resources
View and download common forms and guides, or view specially curated resource pages by your role.
Quick Resources
Contribution Rates, Reporting and Adjustments
STARS Resources
Find Resources by Role
Affiliating with PERA
Find more information about affiliated employers, GASB reporting standards and how to affiliate with Colorado PERA.
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Health Benefits (PERACare) for Employers
PERACare is available for PERA employers to cover their active employees who are PERA members. The program provides access to health care, dental and vision plans.
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Employer Forms and Publications
Looking for a specific form? Download Employer-specific PDFs including STARS Access request, employee onboarding and working after retirement designation.
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