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

2018/2019 Total Rate

2019/2020 Total Rate

Difference

General Tier 1

22.30%

22.31%

Up arrow0.01%

General Tier 2 (A)

21.57%

21.40%

Down arrow-0.17%

General Tier 4

20.90%

20.83%

Down arrow-0.07%

Safety Tier 1 (3%@50)

76.41%

80.60%

Up arrow4.19%

Safety Tier 2B (3%@50)

61.19%

62.34%

Up arrow1.15%

Safety Tier 2C (2%@50)

62.54%

63.63%

Up arrow1.09%

Safety Tier 2D (3%@55)

59.64%

61.60%

Up arrow1.96%

Safety Tier 4

57.92%

59.20%

Up arrow1.28%

County Combined

30.28%

30.46%

Up arrow0.18%

Alameda Health System, Superior Courts, & First 5

Membership Type and Tier

2018/2019 Total Rate

2019/2020 Total Rate

Difference

General Tier 1

23.06%

23.13%

Up arrow0.07%

General Tier 2

22.33%

22.22%

Down arrow-0.11%

General Tier 4

21.66%

21.65%

Down arrow-0.01%

Housing Authority

Membership Type and Tier

2018/2019 Total Rate

2019/2020 Total Rate

Difference

General Tier 1

28.32%

28.34%

Up arrow0.02%

General Tier 2

27.59%

27.43%

Down arrow-0.16%

General Tier 4

26.92%

26.86%

Down arrow-0.06%

LARPD

Membership Type and Tier

2018/2019 Total Rate

2019/2020 Total Rate

Difference

General Tier 1

28.32%

33.62%

Up arrow5.30%

General Tier 3

29.77%

38.41%

Up arrow8.64%

General Tier 4

23.12%

32.14%

Up arrow9.02%

All Employers and Categories Combined

Membership Type and Tier

2018/2019 Total Rate

2019/2020 Total Rate

Difference

All Employers and Categories Combined

27.82%

27.96%

Up arrow0.14%

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