Rate Changes – 2027
The 2025 Annual Comprehensive Financial Report has been released. As part of our annual review, PERA assesses the funding status within each division to determine whether adjustments to the contribution rates are needed. The January 2027 contribution rates for all PERA Employer Divisions are summarized below:
State Division
For the State Division, the Defined Contribution Supplement rate will increase from .25% to .30%. This change will go into effect January 1, 2027.
The current employer contribution rate is 21.65%. Effective January 1, 2027, the employer contribution rate will be 21.70%.
The employer contribution rate for Safety Officers is 24.35%. Effective January 1, 2027, this employer contribution rate will be 24.40%.
The member contribution rate remains at 11% for State employees and 13% for State employees who are classified as Safety Officers.
| 2025 | 2026 | 2027 | |
| State Employer Contribution Rate | Non-Safety Officer: 21.63% Safety Officer: 24.33% | Non-Safety Officer: 21.65% Safety Officer: 24.35% | Non-Safety Officer: 21.70% Safety Officer: 24.40% |
| State Member Contribution Rate | Non-Safety Officer: 11.00% Safety Officer: 13.00% | Non-Safety Officer: 11.00% Safety Officer: 13.00% | Non-Safety Officer: 11.00% Safety Officer: 13.00% |
Local Government Division
For the Local Government Division, the Defined Contribution Supplement rate will increase from .10% to .14%. The AED will increase from 2.70% to 3.20% and the SAED will increase from 2.00% to 2.50%. All changes will go into effect January 1, 2027.
The current employer contribution rate is 15.80%. Effective January 1, 2027, the employer contribution rate will be 16.84%.
The current employer contribution rate for Safety Officers is 18.90%. Effective January 1, 2027, the employer contribution rate will be 19.94%.
The member contribution rate remains at 9% for Local Government employees and 13% for Local Government employees classified as Safety Officers.
| 2025 | 2026 | 2027 | |
| Local Government Employer Contribution Rate | Non-Safety Officer: 14.81% Safety Officer: 17.91% | Non-Safety Officer: 15.80% Safety Officer: 18.90% | Non-Safety Officer: 16.84% Safety Officer: 19.94% |
| Local Government Member Contribution Rate | Non-Safety Officer: 9.00% Safety Officer: 13.00% | Non-Safety Officer: 9.00% Safety Officer: 13.00% | Non-Safety Officer: 9.00% Safety Officer: 13.00% |
School Division
School Division rates will remain the same in 2027.
The employer contribution rate is 21.40% and the member contribution rate is 11%.
| 2025 | 2026 | 2027 | |
| School Employer Contribution Rate | 21.40% | 21.40% | 21.40% |
| School Member Contribution Rate | 11.00% | 11.00% | 11.00% |
Judicial Division
Judicial Division rates will remain the same in 2027.
The employer contribution rate is 24.91% and the member contribution rate is 11%.
| 2025 | 2026 | 2027 | |
| Judicial Employer Contribution Rate | 24.91% | 24.91% | 24.91% |
| Judicial Member Contribution Rate | 11.00% | 11.00% | 11.00% |
Denver Public Schools Division
Denver Public Schools Division rates will remain the same in 2027.
The employer contribution rate is 18.40%* and the member contribution rate is 11%.
| 2025 | 2026 | 2027 | |
| DPS Employer Contribution Rate* | 21.40%/18.40%** | 18.40% | 18.40% |
| DPS Member Contribution Rate | 11.00% | 11.00% | 11.00% |
*Actual DPS employer contributions into the DPS Division vary based upon the DPS payments toward its pension obligation bonds and are reviewed each December.
**Legislation in the 2025 legislative session decreased the DPS employer rate from 21.40% to 18.40% effective July 1, 2025.