Employer Contribution Rates

Employer contribution rates are set every two years. The rates are based on a biennial actuarial valuation, which is a model of expected liabilities based on reasonable actuarial assumptions, including the rates of investment return and payroll growth, eligibility for the various classes of benefits, and the projected life expectancies of members and retirees. State law (RSA 100-A:16, III) requires that NHRS trustees use this valuation to set employer contribution rates at a level necessary to keep the retirement system on track to meet its long-term obligations; the New Hampshire Constitution (Part I, Article 36-a) requires employers to pay those rates in full. For more information on how rates are determined, see FAQ: Employer Contribution Rates.

Employer Rates for Fiscal Years 2018 and 2019

Municipal Employer Contribution Rates for July 1, 2017 - June 30, 2019

The rates below apply to counties, cities and towns, school districts and all other participating political subdivisions except the State of New Hampshire.

Pension Percentage Medical Subsidy Percentage Total Employer Percentage
GROUP I
Employees 11.08% 0.30% 11.38%
Teachers 15.70% 1.66% 17.36%
GROUP II
Police 25.33% 4.10% 29.43%
Fire 27.79% 4.10% 31.89%

State of NH Employer Contribution Rates for July 1, 2017 - June 30, 2019

The rates below apply to state agencies and other component units of state government.

Pension Percentage Medical Subsidy Percentage Total Employer Percentage
GROUP I
Employees 11.08% 1.07% 12.15%
GROUP II
Police 25.33% 4.10% 29.43%
Fire 27.79% 4.10% 31.89%

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Employer Rates for Fiscal Years 2016 and 2017

Municipal Employer Contribution Rates for July 1, 2015 - June 30, 2017

The rates below apply to counties, cities and towns, school districts and all other participating political subdivisions except the State of New Hampshire.

Pension Percentage Medical Subsidy Percentage Total Employer Percentage
GROUP I
Employees 10.86% 0.31% 11.17%
Teachers 12.72% 2.95% 15.67%
GROUP II
Police 22.54% 3.84% 26.38%
Fire 25.32% 3.84% 29.16%

State of NH Employer Contribution Rates for July 1, 2015 - June 30, 2017

The rates below apply to state agencies and other component units of state government.

Pension Percentage Medical Subsidy Percentage Total Employer Percentage
GROUP I
Employees 10.86% 1.64% 12.50%
GROUP II
Police 22.54% 3.84% 26.38%
Fire 25.32% 3.84% 29.16%

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