Employer credits; change; employer contributions to death and disability fund

74-49,307. Employer credits; change; employer contributions to death and disability fund. (a) On a quarterly basis, a percentage of compensation shall be credited to each member's retirement annuity account, as follows: (1) Three percent of compensation for each member who has less than five years of service; (2) four percent of compensation for each member who has at least five but less than 12 years of service; (3) five percent of compensation for each member who has at least 12 but less than 24 years of service; and (4) six percent of compensation for each member who has 24 or more years of service. (b) An active member's employer shall contribute a percentage of compensation, determined by the board, which must be allocated to the death and long-term disability plan under K.S.A. 74-4927, and amendments thereto. (c) The legislature may from time to time prospectively change employer credits provided in this section, and expressly reserves the right to do so. History: L. 2012, ch. 171, § 7; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026