Employer Contribution Rates

Overview

Employer contribution rates are recommended annually by the ACERA’s actuary in its actuarial valuation and typically vary from year-to-year. Rates depend on the level of established benefits, rate of return on investments, and the cost of administering benefits.

Members do not benefit from employer contributions until retirement—these contributions are used, along with employee contributions, to fund member retirement benefits. Employer contributions are never refundable—if a member terminates employment and elects to receive a refund of employee retirement contributions, they will not receive employer contributions made on their behalf.

Employer Contribution Rates

Alameda County

Membership Type and Tier 2020/2021 Total Rate 2021/2022 Total Rate Difference
General Tier 1 22.90% 25.54% 2.64%
General Tier 2 21.92% 24.05% 2.13%
General Tier 4 21.43% 23.79% 2.36%
Safety Tier 1 83.07% 88.95% 5.88%
Safety Tier 2 63.66% 69.15% 5.49%
Safety Tier 2C 64.94% 73.87% 8.93%
Safety Tier 2D 63.31% 69.83% 6.52%
Safety Tier 4 60.49% 66.52% 6.03%
County Combined 30.84% 33.86% 3.02%

Alameda Health System, Superior Courts, & First 5

Membership Type and Tier 2020/2021 Total Rate 2021/2022 Total Rate Difference
General Tier 1 23.77% 26.48% 2.71%
General Tier 2 22.79% 24.99% 2.20%
General Tier 4 22.30% 24.73% 2.43%

Housing Authority

Membership Type and Tier 2020/2021 Total Rate 2021/2022 Total Rate Difference
General Tier 1 28.97% 31.72% 2.75%
General Tier 2 27.99% 30.23% 2.24%
General Tier 4 27.50% 29.97% 2.47%

LARPD

Membership Type and Tier 2020/2021 Total Rate 2021/2022 Total Rate Difference
General Tier 1 38.07% 42.96% 4.89%
General Tier 3 43.82% 48.02% 4.20%
General Tier 4 36.60% 41.21% 4.61%

All Employers and Categories Combined

Membership Type and Tier 2020/2021 Total Rate 2021/2022 Total Rate Difference
All Employers and Categories Combined 28.47% 31.28% 2.81%

For more information, refer to ACERA’s annual actuarial valuation.