ORS 238.225: Employer contributions.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
A participating public employer shall, at intervals designated by the Public Employees Retirement Board, transmit to the board those amounts the board determines to be actuarially necessary to adequately fund the benefits to be provided by the contributions of the employer under this chapter and the benefits to be provided under the pension program established by ORS 238A.100 to 238A.250, except for the disability benefit for which funding is provided under ORS 238A.240. From time to time, the board shall determine the liabilities of the system and shall set the amount of contributions to be made by participating public employers, and by other public employers who are required to make contributions on behalf of members, to ensure that those liabilities will be funded no more than 40 years after the date on which the determination is made. [Formerly 237.081; 2001 c.945 §13; 2002 s.s.1 c.9 §1; 2002 s.s.3 c.5 §1; 2003 c.625 §8; 2003 c.746 §7; 2003 c.802 §160; 2005 c.808 §10]
Administrative rules citing this section
- OAR 459-005-0005: Amendments to Retirement Law — implements
- OAR 459-005-0100: Definitions — Member’s Fiduciary — implements
- OAR 459-005-0110: Fiduciary Document Requirements — implements
- OAR 459-005-0130: Termination of Member’s Fiduciary — implements
- OAR 459-005-0140: Permissible Actions Under A Fiduciary Document — implements
- OAR 459-005-0150: Effective Date of Fiduciary Document Rules — implements
- OAR 459-005-0180: Incapacity of Members, Beneficiaries, and Alternate Payees — implements
- OAR 459-005-0210: Transmission of Information, Reports, and Documents — implements
- OAR 459-005-0215: Transmittal of Remittances or Payments — implements
- OAR 459-005-0530: Limitation for Employers with Multiple Retirement Plans — for Contributions and Distributions Before January 1, 2000 — implements
- OAR 459-005-0535: Annual Benefit Limitation — implements
- OAR 459-005-0540: Permissive Service Credit — implements
- OAR 459-005-0545: Annual Addition Limitation — implements
- OAR 459-005-0560: Required Minimum Distributions, Generally — implements
- OAR 459-005-0590: General Provisions and Applicability Date — Direct Rollovers — implements
- OAR 459-007-0530: Crediting Earnings To Employer Lump-Sum Payments — implements
- OAR 459-009-0070: Actuarial Pooling of Employer Liability — implements
- OAR 459-009-0084: Employer Unfunded Actuarial Liability Lump-Sum Payments With an Actuarial Calculation — implements
- OAR 459-009-0085: Employer Unfunded Actuarial Liability Lump-Sum Payments Without an Actuarial Calculation — implements
- OAR 459-009-0086: Employer Unfunded Actuarial Liability Lump-Sum Payments, Generally — implements
- OAR 459-009-0090: Surplus Lump-Sum Payments by Employers — implements
- OAR 459-009-0091: Unfunded Actuarial Liability Resolution Program — implements
- OAR 459-009-0092: Employer Incentive Fund Program — implements
- OAR 459-009-0098: Employer Contribution Rate — implements
- OAR 459-009-0350: Allocation of PERS Employer Actuarial Assets and Liabilities — implements
- OAR 459-010-0078: Volunteer Service — implements
- OAR 459-010-0175: Computation of Prior Service Credit for Accumulated Seasonal Employment — implements
This rule cites
No citations extracted.
Cited by
- ORS 238.005: Definitions.
- ORS 238.078: Reemployment of retired members.
- ORS 238.082: Limits on hours worked by retired members.
- ORS 238.227: Pooling of employers for purpose of computing employer contributions.
- ORS 238.229: Effect of lump sum payment to side account on contributions of pooled employer; application of excess amounts to offset contributions to individual account program; rules.
- ORS 238.360: Cost-of-living adjustments.
- ORS 238.395: Additional death benefit.
- ORS 238.415: Payment toward cost of pre-Medicare insurance; rules.
- ORS 238.420: Payment toward cost of Medicare supplemental insurance.
- ORS 238.442: Prior service credit.
- ORS 238.488: Payment of benefits; employer contributions.
- ORS 238.515: Contributions.
- ORS 238.605: Actuarial report on system; determination of unfunded actuarial liability.
- ORS 238.606: Independent review of actuarial report on system; reports.
- ORS 238.610: Administrative expenses of system; rules.
- ORS 238.670: Reserve accounts in fund.
- ORS 238.692: Definitions for ORS 238.692 to 238.698.
- ORS 243.930: Board contributions; investment; purchase of benefits.
- OAR 459-005-0001: Definitions, Generally
- OAR 459-009-0070: Actuarial Pooling of Employer Liability
- OAR 459-009-0084: Employer Unfunded Actuarial Liability Lump-Sum Payments With an Actuarial Calculation
- OAR 459-009-0085: Employer Unfunded Actuarial Liability Lump-Sum Payments Without an Actuarial Calculation
- OAR 459-009-0086: Employer Unfunded Actuarial Liability Lump-Sum Payments, Generally
- OAR 459-009-0090: Surplus Lump-Sum Payments by Employers
- OAR 459-011-0100: Credit for Military Service under USERRA
- OAR 459-011-0110: Credit for Military Service under ORS 238.156(3)
- OAR 459-017-0060: Reemployment of Retired Members
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors238.html