Calculation Method: PERS Subject Salary x Employer Rate
Effective Period
Payrolls Paid
Employer Rate
Tier 1 / Tier 2
Tier 1/Tier 2
Police & Fire
OPSRP General
OPSRP
Police & Fire
07/01/2007 - 12/31/2007
5.45%
12.79%
8.03%
11.30%
Rates from 1/1/2004 to 6/30/2007
Calculation Method: PERS Subject Salary x Employer Rate
Effective Period
Payrolls Paid
Employer Rate
Tier 1 / Tier 2
OPSRP General
OPSRP Police & Fire
03/01/2006 - 06/30/2007
8.69%
4.43%
8.04%
07/01/2005 - 02/28/2006
8.69%
8.04%
11.65%
01/01/2004 - 06/30/2005
4.71%
8.04%
11.65%
Rates from 7/1/2003 to 12/31/2003
Calculation Method: PERS Subject Salary x Employer Rate
Effective Period
Payrolls Paid
Employer
Rate
11/01/2003 - 12/31/2003
4.71%
07/01/2003 - 10/31/2003 *
11.31%
* From 7/1/2003 to 7/31/2003, OSPA calculated this Employer Match at 9.49% due to the timing of the PERS Board's approval of the new rate and the time necessary to make changes to OSPA. The difference between 9.49% and 11.31% was calculated and invoiced by PERS to each agency.
