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Louisiana Revised Statutes Tit. 11, § 62. Employee contribution rates established

Current as of January 01, 2023 | Updated by Findlaw Staff

Employee contributions to state and statewide public retirement systems shall be paid at the following rates, except as otherwise provided by law:

(1) Assessors' Retirement Fund-8%

(2) Clerks' of Court Retirement and Relief Fund--8.25%.

(3) Firefighters' Retirement System:

(a) Any member whose earnable compensation is less than or equal to the most recently issued poverty guidelines issued by the United States Department of Health and Human Services according to the size of the member's family unit--8%.

(b) For employee contributions due and payable July 1, 2011, or thereafter, any member whose earnable compensation is more than the most recently issued poverty guidelines issued by the United States Department of Health and Human Services according to the size of the member's family unit:

If the total contribution

for the fiscal year expressed

as a percentage of payroll after

applying all required tax

The employee contribution

contributions is:

shall be:

25.0% or below

8.0%

25.01% to 25.75%

8.25%

25.76% to 26.5%

8.5%

26.51% to 27.25%

8.75%

27.26% to 28.0%

9.0%

28.01% to 28.75%

9.25%

28.76% to 29.5%

9.5%

29.51% to 30.25%

9.75%

30.26% or above

10.0%

(4) Louisiana School Employees' Retirement System:

(a) Employees whose first employment making them eligible for membership in one of the state systems occurred on or before June 30, 2010--7.5%.

(b) Employees whose first employment making them eligible for membership in one of the state systems occurred on or after July 1, 2010--8%.

(4.1) Deleted by H.C.R. No. 46 of the 2017 Regular Session and pursuant to the statutory revision authority of the Louisiana State Law Institute.

(5) Louisiana State Employees' Retirement System:

(a) Judges, court officers, the governor, lieutenant governor and legislators:

(i) Employees whose first employment making them eligible for membership in one of the state systems occurred on or before December 31, 2010--11.5%.

(ii) Employees, other than judges in Item (iii) of this Subparagraph, whose first employment making them eligible for membership in one of the state systems occurred on or after January 1, 2011--8%.

(iii) Judges holding positions specified in R.S. 11:553(1), (3) through (5), (7), and (10) through (15) whose first employment making them eligible for membership in one of the state systems occurred on or after January 1, 2011--13%.

(b) Public safety service employees referred to as “member” or “members” in R.S. 11:601(B); peace officers employed by the Department of Public Safety and Corrections, office of state police, other than state troopers, as provided in R.S. 11:444(A)(2)(b); and personnel employed by the Department of Revenue, office of alcohol and tobacco control, as provided in R.S. 11:444(A)(2)(c)--9%.

(c) Clerk and sergeant at arms of the House of Representatives and Secretary and sergeant at arms of the Senate:

(i) Employees whose first employment making them eligible for membership in one of the state systems occurred on or before December 31, 2010--9.5%.

(ii) Employees whose first employment making them eligible for membership in one of the state systems occurred on or after January 1, 2011--8%.

(d) Wildlife Agents--9.5%.

(e) All others: --

(i) Employed on or before June 30, 2006--7.5%

(ii) Employed on or after July 1, 2006--8%

(f) Bridge Police--8.5% for those employees eligible for the benefit provided by R.S. 11:441(F).

(g) “Members” of the Hazardous Duty Services Plan, as defined in R.S. 11:612--9.5%.

(h) Repealed by Acts 2010, No. 1004, § 2, eff. July 1, 2010.

(5.1) Deleted by H.C.R. No. 46 of the 2017 Regular Session and pursuant to the statutory revision authority of the Louisiana State Law Institute.

(6) Municipal Police Employees' Retirement System:

(a) For members hired prior to January 1, 2013, and for members of the Hazardous Duty Subplan:

(i) Any member whose earnable compensation is less than or equal to the most recently issued poverty guidelines issued by the United States Department of Health and Human Services according to the size of the member's family unit-7.5%.

(ii) For employee contributions due and payable July 1, 2011, or thereafter, any member whose earnable compensation is more than the most recently issued poverty guidelines issued by the United States Department of Health and Human Services according to the size of the member's family unit:

If the total contribution
for the fiscal year expressed
as a percentage of payroll after
applying all required tax
contributions is:

The employee contribution
shall be:

25.0% or below

7.5%

25.01% to 25.75%

7.75%

25.76% to 26.5%

8.0%

26.51% to 27.25%

8.25%

27.26% to 28.0%

8.5%

28.01% to 28.75%

8.75%

28.76% to 29.5%

9.25%

29.51% to 30.25%

9.5%

30.26% to 31.0%

9.75%

31.0% or above

10.0%

(b) For members of the Non-Hazardous Duty Subplan--8%, or equal to the rate established in Item (a)(ii) of this Paragraph if less than 8%.

(7) Municipal Employees' Retirement System of Louisiana:

(a) Plan A--Not less than 9.25% nor more than 10% as determined by the board of trustees.

(b) Plan B--Not less than 5% nor more than 6% as determined by the board of trustees.

(8) Parochial Employees' Retirement System of Louisiana:

(a) Plan A--Not less than 8% nor more than 11%, as determined by the board of trustees in consultation with the actuary for the system.

(b) Plan B--Not less than 3% nor more than 5%, as determined by the board of trustees in consultation with the actuary for the system.

(c) Plan C--5%.

(9) Sheriffs' Pension and Relief Fund--Not less than 9.8%, nor more than 10.25%, as determined by the board of trustees in consultation with the actuary for the fund.

(10) Louisiana State Police Retirement System:

(a) Employees whose first employment making them eligible for membership in one of the state systems occurred on or before December 31, 2010--8.5%.

(b) Employees whose first employment making them eligible for membership in one of the state systems occurred on or after January 1, 2011--9.5%.

(11) Teachers' Retirement System of Louisiana:

(a) School lunch Plan A--9.1%.

(b) School lunch Plan B--5%.

(c) All others--8%.

(11.1) Deleted by H.C.R. No. 46 of the 2017 Regular Session and pursuant to the statutory revision authority of the Louisiana State Law Institute.

(12) District Attorneys' Retirement System- 8%.

(13) Registrars of Voters Employees' Retirement System-not less than 7% nor more than 9% as determined by the board in consultation with the actuary for the system.

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Cite this article: FindLaw.com - Louisiana Revised Statutes Tit. 11, § 62. Employee contribution rates established - last updated January 01, 2023 | https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-11-sect-62/

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