Contribution Rates for Non-University Employers

From Jan. 1, 2022 as a percent of covered payroll

Member Rates

TRS 1 — 12.855%
TRS 2 — 12.855%
TRS 3 — 12.855%
TRS 4 — 14.75%

Employer Rates

TRS 1 — 16.105%
TRS 2 — 16.105%
TRS 3 — 17.105%
TRS 4 — 13.75%
The 3% health insurance contribution included in the above employer rates is paid by school districts and cooperatives for non-federal positions.

Last listed contribution rates remain in effect until changed.

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Period Percent of covered payroll
From July 1 To June 30 Critical Shortage Rate
2024 2025 25.09%