On-Behalf 2010 ALASBO Presentation


  • Employer on-behalf is determined by applying the on-behalf amount to the employee's gross salary.
  • On-behalf is the difference between the Actuarially Determined Rate and the Employer Effective Rate.

Fiscal Year 2011 Employer On-behalf

  • Applied to payroll end dates starting July 1, 2010 through June 30, 2011.
  • Payrolls for this period must be received by our office no later than July 15, 2011.
  • The on-behalf true-up will be completed the end of July to adjust for any over or under usage of the legislative relief funding. Once complete, the end of the year relief reporting will be sent to employers.

Fiscal year 2011 Public Employees’ Retirement System (PERS) Rates

  • Actuarially Determined Rate: 27.96%
  • Employer Effective Rate: 22.00%
  • Employer On-Behalf: 5.96%
    • On-Behalf Pension: 2.07%
    • On-Behalf Healthcare: 3.89%

The PERS fiscal year 2011 actuarially determined rate is found on the PERS Actuarial Valuation Reports page on page 3 of the June 30, 2008 report.

Fiscal year 2011 Teachers' Retirement System (TRS) Rates

  • Actuarially Determined Rate: 38.56%
  • Employer Effective Rate: 12.56%
  • Employer On-Behalf: 26.00%
    • On-Behalf Pension: 11.23%
    • On-Behalf Healthcare: 14.77%

The TRS fiscal year 2011 actuarially determined rate is found on the TRS Actuarial Valuation Reports page on page 3 of the June 30, 2008 report.

Fiscal year 2012 PERS Rates

  • Actuarially Determined Rate: 30.76%
  • Employer Effective Rate: 22.00%
  • Employer On-Behalf: 8.76%
    • On-Behalf Pension: 3.95%
    • On-Behalf Healthcare: 4.81%

The PERS fiscal year 2012 actuarially determined rate is found on the PERS Actuarial Valuation Reports page on page 3 of the June 30, 2009 report.

Fiscal year 2012 TRS Rates

  • Actuarially Determined Rate: 42.61%
  • Employer Effective Rate: 12.56%
  • Employer On-Behalf: 30.05%
    • On-Behalf Pension: 15.41%
    • On-Behalf Healthcare: 14.64%

The TRS fiscal year 2012 actuarially determined rate is found on the TRS Actuarial Valuation Reports page on page 3 of the June 30, 2009 report.