Every even-numbered year, PERS publishes actuarial valuation reports for every PERS-participating employer, in
addition to a system-wide valuation report. These reports are calculated and created by PERS' consulting actuary
based on information gathered the previous (odd) year.
Valuations provide details on your
Employer Contribution Rates for the upcoming biennium.
How reports are organized
Employer actuarial valuation reports are grouped together into large files called zip files. You need to download the
zip file that contains your organization’s report and delete the rest of the file.
The valuation zip files are organized like this:
-
Independent employer valuations are in one zip file. (Independent employers are those who do not belong to the State
and Local Government Rate Pool or School District Pool).
-
State and Local Government Rate Pool (SLGRP) valuations are separated into three zip files, grouped by employer
number. State agencies, public universities, and other statewide entities* do not receive separate valuations; they
refer to the valuation for employer number 1000.
-
School District Pool valuations are in one zip file. School districts that do not have side accounts do not have
individual valuations; they refer to the valuation for employer number 3000.
The system-wide valuation report is a PDF file. This report provides actuarial information about the PERS system as a
whole, including actuarial value of assets and the calculation of required contribution rates for PERS’ rate pools
(i.e., School District Pool, SLGRP, and Oregon Public Service Retirement Plan (OPSRP)). All members originally hired on
or after August 29, 2003, are included in OPSRP.
*Other statewide entities include semi-independent agencies, boards, commissions, and public corporations.
Instructions for downloading reports
To download an actuarial valuation report:
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Click the name of the zip file below that contains the valuation report.
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Save the zip file to your computer or server. If it automatically saved, check your Downloads folder to locate the downloaded zip file.
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Double click the file to open it (or you may need to extract the zip file, depending on your operating system). Scroll through the list of PDF files (or use the search field) to find the valuation you need.
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Save the PDF file to a folder on your computer or server.
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Delete the zip file.
2023 actuarial valuation reports
Independent employers*
School districts**
SLGRP ER # 1000-2245
SLGRP ER # 2247-2660
SLGRP ER # 2663-2999
System-Wide 2023 Actuarial
Valuation Report
*Employers who are not part of the SLGRP.
**School districts without side accounts should reference the valuation for ER # 3000, under "School
Districts."
Find
previous years' valuations.
Return to the
Actuarial & Financial Information
for Employers webpage.