PLD Contribution Rate Information
Information for employers who provide benefits through the MainePERS Participating Local District (PLD) Consolidated Retirement Plan.
Employer Rates
Cost payable on earnings of PLD retirees returned to work: FY 25: 5.0% FY 26: 5/0% FY 27: 5.0%
| Regular Plans | FY 25 7/1/24 – 6/30/25 | FY 26 7/1/25 – 6/30/26 | FY 27 7/1/26 – 6/30/27 |
|---|---|---|---|
| AC | 9.9% | 10.2% | 10.2% |
| BC | 5.1% | 5.0% | 5.0% |
| AN | 8.8% | 9.0% | 9.0% |
| Special Plans | FY 25 7/1/24 – 6/30/25 | FY 26 7/1/25 – 6/30/26 | FY 27 7/1/26 – 6/30/27 |
|---|---|---|---|
| 1C | 14.0% | 14.1% | 14.1% |
| 2C | 11.8% | 12.1% | 12.1% |
| 3C | 12.8% | 13.2% | 13.2% |
| 4C | 13.0% | 12.9% | 13.1% |
| 1N | 12.0% | 12.9% | 12.9% |
| 2N | 11.0% | 11.0% | 11.7% |
| 3N | 11.0% | 11.4% | 11.5% |
| 4N | N/A* | N/A* | N/A* |
| Aggregate Rate | FY 25 7/1/24 – 6/30/25 | FY 26 7/1/25 – 6/30/26 | FY 27 7/1/26 – 6/30/27 |
|---|---|---|---|
| 10.8% | 11.2% | 11.2% |
Employee Rates
| Regular Plans – Age 60 Plan | FY 25 7/1/24 – 6/30/25 | FY 26 7/1/25 – 6/30/26 | FY 27 7/1/26 – 6/30/27 |
|---|---|---|---|
| AC | 7.5% | 7.8% | 7.8% |
| BC | 4.1% | 4.1% | 4.1% |
| AN | 6.8% | 7.1% | 7.1% |
| Regular Plans – Age 65 Plan | FY 25 7/1/24 – 6/30/25 | FY 26 7/1/25 – 6/30/26 | FY 27 7/1/26 – 6/30/27 |
|---|---|---|---|
| AC | 6.75% | 7.05% | 7.05% |
| BC | 3.35% | 3.35% | 3.35% |
| AN | 6.05% | 6.35% | 6.35% |
| Special Plans | FY 25 7/1/24 – 6/30/25 | FY 26 7/1/25 – 6/30/26 | FY 27 7/1/26 – 6/30/27 |
|---|---|---|---|
| 1C | 10.1% | 10.2% | 10.2% |
| 2C | 8.5% | 8.8% | 8.8% |
| 3C | 9.2% | 9.5% | 9.5% |
| 4C | 9.4% | 9.4% | 9.5% |
| 1N | 8.7% | 9.3% | 9.3% |
| 2N | 8.0% | 7.9% | 8.4% |
| 3N | 8.0% | 8.2% | 8.3% |
| 4N | N/A* | N/A* | N/A* |
*Special Plan 4N is no longer offered by any PLD and is not available for adoption by any PLD after 1/31/2024.