Employers who participate in our plans are required by law to enroll and report pensionable compensation for all eligible employees based on an employee's membership tier in each plan – Public Safety, CORP, EORP and EODCRS. Accurate reporting of contributions is critical to ensure members receive proper credited service, as well as establish appropriate salary information in determining future retirement benefits.
Contribution Rates - Employees and Employers
To locate current employee, employer and alternate contribution rates (ACR):
- PS and CORP: Download Individual Employer Actuarial Valuations with Contribution Rates | Guide
- EORP and EODCRS: Visit our EODCRS webpage
Fiscal Year | Reporting Documents |
2023 – 2024 (pay periods July 1, 2023 to June 30, 2024) | Download PDF |
2022 – 2023 (pay periods July 1, 2022 to June 30, 2023) | Download PDF |
2021 – 2022 (pay periods July 1, 2021 to June 30, 2022) | Download PDF |
2020 – 2021 (pay periods July 1, 2020 to June 30, 2021) | Download PDF |
2019 – 2020 (pay periods July 1, 2019 to June 30, 2020) | Download PDF |
2018 – 2019 (pay periods July 1, 2018 to June 30, 2019) | Download PDF |
NOTE: Employers may prepay their contributions in order to take advantage of having assets invested all year, or they may make extra payments to pay down their unfunded liabilities. If interested, please contact finance@psprs.com.
Public Safety Tier 2 Members – DC Hybrid Rates
Public Safety Tier 2 members who are not covered by Social Security, in addition to their DB plan contributions, will contribute 3% of their pensionable compensation for their entire participation in PSPRS into the DC hybrid plan administered by Nationwide Retirement Solutions. As an employer, you will be contributing to the DC hybrid plan on behalf of those members and, for a limited period, the contribution rate will be set at 4% based on a tier structure of when the member began participation in PSPRS, and it will then reduce to 3%.
Current Membership (Hire) Date |
4% Employer Contribution Rate |
3% Employer Contribution Rate |
Calendar year 2012 |
Beginning July 1, 2017 through June 30, 2024 |
Beginning July 1, 2024 |
Calendar year 2013 |
Beginning July 1, 2017 through June 30, 2023 |
Beginning July 1, 2023 |
Calendar year 2014 |
Beginning July 1, 2017 through June 30, 2022 |
Beginning July 1, 2022 |
Calendar year 2015 |
Beginning July 1, 2017 through June 30, 2021 |
Beginning July 1, 2021 |
Calendar year 2016 |
Beginning July 1, 2017 through June 30, 2020 |
Beginning July 1, 2020 |
Up to June 30, 2017 |
Beginning July 1, 2017 through June 30, 2018 |
Beginning July 1, 2018 |
On/after July 1, 2017 |
N/A |
Beginning with first pay period |
Contribution Reporting
Our Employer Payroll Portal is used to submit your contribution files to PSPRS and for employers to perform the employee lookup feature to determine membership tiers, contribution rates, notify PSPRS when a new employee is hired, terminates, goes on a leave, or returns to service. The following "how to" tutorials may be helpful as you enter demographic and contribution information:
- Submitting Fixed Width Contribution Files
- Submitting Excel Contribution Files
- Contribution Invoice and Payment Process
- Creating Contribution Files
- Contribution Code Matrix
To view invoices that are generated when contribution files are submitted, you must be registered to use Wells Fargo's E-Bill Express. If you have not yet registered, please contact our office at finance@psprs.com. You do not need to pay your contributions on E-Bill Express, but you can use the E-Bill Express site to pay by ACH, electronic check or credit card. Employers are encouraged to remit contribution payments using electronic funds transfer; however, the system will accept contribution payments made by check. For those employers who wish to remit contribution payments by check, they must do so by mailing payments to:
PSPRS/CORP/EORP
P.O. Box 17670
Phoenix, AZ 85011-0670
By statute, contribution payments are to be made no later than 10 working days after the end of each employer's payroll date. Failure to remit payments on a timely basis will result in assessment of penalties and interest as provided by state law. Contributions withheld from member’s paychecks are done on a pre-tax basis.
Nationwide Reporting for Employers of PS, CORP and EODCRS
- Fax: (877) 677-4329, attention Automation Technical Support
- Email: NRSCONTR@nationwide.com, or
- Mail: Nationwide, P.O. Box 182797, Columbus, OH 43218
Failure to return the packet in a timely manner may result in delays in processing contributions.
For standard questions, contact NRS at (602) 266-2733, or (888) 224-1011.
For payroll submission questions, contact NRS at (877) 496-1630, option 3.
Nationwide Employee Enrollment Process
PS Tier 3 and CORP Tier 3 AOC Probation and Surveillance Officers: Nationwide enrollment is processed via Members Only portal.
Correction and Detention: Nationwide enrollment is processed via CORP Plan Enrollment Form.
EODCRS: Employers will need to provide the newly appointed or elected officials (on/after January 1, 2014) who participate in the Elected Officials’ Defined Contribution Retirement System (EODCRS) with a EODCRS Nationwide Enrollment form located in Forms & Resources.
Alternate Contribution Rate (ACR)
Legislation passed in 2011 which requires employers to pay an Alternate Contribution Rate (ACR) when they employ a PSPRS, CORP or EORP retiree. This rate is strictly charged to the employer as a way to lessen any potential actuarial impact caused by hiring a retiree in a position that would normally be filled with a contributing employee.
The ACR is individually set for each participating employer group and determined each year during the system’s annual actuarial valuation. The ACR is meant to help pay the unfunded liability amortization payment, and is calculated by combining the amortized unfunded liability contribution rates for both the cost of pension and health, with a minimum amount of 8% in PSPRS and 6% in CORP. Employers can access this information from the Contribution Requirement section in their annual Individual Actuarial Valuation Report. For the EORP ACR and Retirement Path information, see EODCRS.
Employers must report ACR data and payments using their normal payroll reporting processes to the system. This would include uploading data through the Employer Payroll Portal. Employers who submit late ACR payments are subject to interest being charged against those payments.
For more information on contribution reporting and payment remittance, please contact our Active Members Department.
Determining Pensionable Compensation
In order to properly report wages and withhold contributions, employers need to understand what is considered compensation.
Compensation for PSPRS Members |
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What is included as pensionable compensation |
What is NOT included as pensionable compensation |
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Compensation for CORP Members |
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What is included as pensionable compensation |
What is NOT included as pensionable compensation |
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Compensation for EORP Members |
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What is included as pensionable compensation |
What is NOT included as pensionable compensation |
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Pensionable Compensation Limits
The legislature has set limits to the amount of compensation that is considered “pensionable compensation.” For all tier 1 and 2 members, the compensation limit mirrors the limits set for 401(a) plans by the Internal Revenue Service. For 2023, the compensation limit is $330,000. Once a tier 1 or 2 member reaches $330,000 in pensionable wages, both employee and employer contributions (including legacy contributions) cease for the rest of the year. In accordance with statute, the compensation limit is monitored on a fiscal year basis.
For Public Safety tier 3 members, the compensation limit in FY2023 is $115,868, per A.R.S. §38-843.04. The limit applies to both tier 3 DB members and DC members. Once a tier 3 Public Safety member reaches $115,868 in pensionable compensation, all employee and employer contributions cease for the rest of the year.
For tier 3 corrections officers, the compensation limit in FY2023 is $72,947, per A.R.S. §38-895.01. The limit applies to both tier 3 DB members and DC members. Once a tier 3 corrections officer reaches $72,947 in pensionable compensation, all employee and employer contributions cease for the rest of the year.
For both Public Safety and CORP, the limit will be adjusted every 3 years based on the average change in a specific wage index. The compensation limit for tier 3 members is monitored on a calendar year basis, not a fiscal year basis, based on pay period ending dates that fall within that calendar year.