ERS Rehired Retiree Rates for Fiscal Year 2027

The ERS rehired retiree employer cost rates for Fiscal Year 2027 went into effect on July 1, 2026, replacing the FY 2026 rates.

You will notice the effects of this change on the invoice dated September 1, 2026, which will reflect data reported for July 2026.

FY 2027 Rehired Retiree Employer Cost Rates:

• Old Plan:
  1.25% + 5% – $7.00 + 24.53% = 30.78% – $7.00
• New Plan:
  1.25% + 29.28% = 30.53%
• GSEPS:
  1.25% + 25.51% = 26.76%