Employer Resources: Finance
Find information on financial reporting, employer contribution rates, and the STARS portal.
Financial Reporting
Explore Colorado PERA’s 2025 Annual Comprehensive Financial Report for a detailed overview of the plan’s financial position, investment performance, and funding status. You’ll also find resources explaining the Automatic Adjustment Provision (AAP), guidance on GASB reporting standards for employers, and employer schedule information used for financial reporting and compliance.
Employer Contribution Rates
View contribution rates by division in the accordions below. Visit the Employer Contribution Rates page for more information.
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.
STARS Resources
STARS Resources
STARS Employer Portal Overview
Find helpful employer forms and publications such as the STARS Access Request, the Includable Salary Guide, Death Notification/Salary Report, Critical Shortage Termination Certification and more!
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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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