Utah Code Title 49. Utah State Retirement and Insurance Benefit Act § 49-15-301. Contributions--Two divisions--Subdivisions

(1) Participating employers shall pay the certified contribution rates to the office to maintain this system on a financially and actuarially sound basis.

(2) For purposes of determining contribution rates, this system is divided into two divisions according to Social Security coverage:

(3) In addition to the divisions under Subsection (2) and for the purposes of determining contribution rates, each division under Subsection (2) is further divided as follows:

(4) Contribution rates for a participating employer may be different than for other participating employers based on the participating employer's current funding status and actuarial experience.