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
These are the average rates employers are paying between September 2022 and September 2023 compared with the previous year’s rates.
Alameda County
| Membership Type and Tier |
2021/2022 Total Rate |
2022/2023 Total Rate |
Difference |
| General Tier 1 |
25.54% |
24.75% |
-0.79% |
| General Tier 2 |
24.05% |
23.20% |
-0.85% |
| General Tier 4 |
23.79% |
23.01% |
-0.78% |
| Safety Tier 1 |
88.95% |
43.64% |
-45.31% |
| Safety Tier 2B |
69.15% |
23.84% |
-45.31% |
| Safety Tier 2C |
73.87% |
29.18% |
-44.69% |
| Safety Tier 2D |
69.83% |
24.60% |
-45.23% |
| Safety Tier 4 |
66.52% |
21.44% |
-45.08% |
| County Combined |
34.09% |
23.15% |
-10.94% |
Alameda Health System, Superior Courts, & First 5
| Membership Type and Tier |
2021/2022 Total Rate |
2022/2023 Total Rate |
Difference |
| General Tier 1 |
26.48% |
25.72% |
-0.76% |
| General Tier 2 |
24.99% |
24.17% |
-0.82% |
| General Tier 4 |
24.73% |
23.98% |
-0.75% |
Housing Authority
| Membership Type and Tier |
2021/2022 Total Rate |
2022/2023 Total Rate |
Difference |
| General Tier 1 |
31.72% |
30.93% |
-0.79% |
| General Tier 2 |
30.23% |
29.38% |
-0.85% |
| General Tier 4 |
29.97% |
29.19% |
-0.78% |
LARPD
| Membership Type and Tier |
2021/2022 Total Rate |
2022/2023 Total Rate |
Difference |
| General Tier 1 |
42.96% |
10.97% |
-31.99% |
| General Tier 3 |
48.02% |
16.41% |
-31.61% |
| General Tier 4 |
41.21% |
9.23% |
-31.98% |
All Employers and Categories Combined
| Membership Type and Tier |
2021/2022 Total Rate |
2022/2023 Total Rate |
Difference |
| All Employers and Categories Combined |
31.45% |
23.41% |
-8.04% |
For more information, refer to ACERA’s annual actuarial valuation.
