Employer Resources: Leadership
Find information on what to expect as a PERA affiliate, GASB reporting, contribution rates, working after retirement, optional retirement plans, and more.
PERA Affiliation Information and Reporting Resources
See our affiliation guide on what your PERA Defined Benefit plan entails. View guidance on GASB reporting standards for employers, and employer schedule information used for financial reporting and compliance.
Employer Contribution Rates
View employer contribution rates by division. Visit the Employer Contribution Rates page to view PERA’s contribution rate history and more contribution 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.
Historical Contribution Rates by Division
Resources for You
Working After Retirement Guidebook
Many retirees choose to return to work for a variety of reasons. If you plan to work for a PERA employer after retirement, please read this booklet to learn about the working after retirement rules and required forms.
Optional Retirement Plans
The Colorado Institutions of Higher Education listed on this guide have the authority to establish an Optional Retirement Plan (ORP) for their eligible faculty and administrators as provided in Colorado statute (C.R.S. § 24-54.5-101 et seq.)
2025 Annual Comprehensive Financial Report
Each year, PERA releases its Annual Comprehensive Financial Report (ACFR) to provide audited financial information on the retirement plan. It provides complete, reliable information that the PERA Board of Trustees, PERA staff, elected officials, and the public can use to evaluate PERA’s financial condition.
PERA Law
PERA Rules
STARS Employer Portal Overview
Employer Forms and Publications
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!
Read More
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.
Read More
