ARC 9287C - Iowa Administrative Rules

Adopted and Filed

Contribution rates; proof of date of birth, 4.6, 11.1(1)“a”

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ARC 9287C

IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM[495]

Adopted and Filed

Rulemaking related to employers and application for, modification of, and termination of benefits

The Iowa Public Employees’ Retirement System hereby amends Chapter 4, “Employers,” and Chapter 11, “Application for, Modification of, and Termination of Benefits,” Iowa Administrative Code.

Legal Authority for Rulemaking

This rulemaking is adopted under the authority provided in Iowa Code section 97B.4.

State or Federal Law Implemented

This rulemaking implements, in whole or in part, Iowa Code section 97B.15.

Purpose and Summary

This rulemaking is intended to conform rules with other rules and statutes to meet the requirements of the statutory five-year review of rules for Chapters 4 and 11 and Executive Order 10; implement contribution rates for employers, regular members, and special service members beginning July 1, 2025, to reflect FY 2026 rates; and remove from members the extra burden of providing proof of date of birth with their retirement application, currently mandated by paragraph 11.1(1)“a,” if having done so previously, by inserting language to that effect. Removing this burden fulfills a stated purpose of Executive Order 10.

Public Comment and Changes to Rulemaking

Notice of Intended Action for this rulemaking was published in the Iowa Administrative Bulletin on March 19, 2025, as ARC 9046C. A public hearing was held on the following date(s):

●April 8, 2025

No one attended the public hearing. No public comments were received. No changes from the Notice have been made.

Adoption of Rulemaking

This rulemaking was adopted by Chief Executive Officer Gregory S. Samorajski on April 24, 2025.

Fiscal Impact

This rulemaking has no fiscal impact to the State of Iowa.

Jobs Impact

After analysis and review of this rulemaking, no impact on jobs has been found.

Waivers

Any person who believes that the application of the discretionary provisions of this rulemaking would result in hardship or injustice to that person may petition IPERS for a waiver of the discretionary provisions, if any.

Review by Administrative Rules Review Committee

The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rulemaking by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rulemaking at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).

Effective Date

This rulemaking will become effective on June 18, 2025.

The following rulemaking action is adopted:

ITEM 1.Amend rule 495—4.6(97B) as follows:

495—4.6(97B) Contribution rates. The following contribution rate schedule, payable on the covered wage of the member, is determined by the position or classification and the occupation class code of the member.

4.6(1) Contribution rates for regular class members.

a. No change.

b.Effective July 1, 2012, and every year thereafter, the contribution rates for regular members shall be publicly declared by IPERS staff no later than the preceding December as determined by the annual valuation of the preceding fiscal year. The public declaration of contribution rates will be followed by rulemaking that will include a notice and comment period and that will become effective July 1 of the next fiscal year. Contribution rates for regular members are as follows.

	Effective July 1, 2020	Effective July 1, 2021	Effective July 1, 2022	Effective July 1, 2023	Effective July 1, 2024	Effective July 1, 2025
Combined rate	15.73%	15.73%	15.73%	15.73%	15.73%	15.73%
Employer	9.44%	9.44%	9.44%	9.44%	9.44%	9.44%
Employee	6.29%	6.29%	6.29%	6.29%	6.29%	6.29%

4.6(2) Contribution rates for sheriffs and deputy sheriffs are as follows.

	Effective July 1, 2020	Effective July 1, 2021	Effective July 1, 2022	Effective July 1, 2023	Effective July 1, 2024	Effective July 1, 2025
Combined rate	18.52%	18.02%	17.52%	17.02%	17.02%	24.18%
Employer	9.26%	9.01%	8.76%	8.51%	8.51%	12.09%
Employee	9.26%	9.01%	8.76%	8.51%	8.51%	12.09%

4.6(3) Contribution rates for protection occupations are as follows.

	Effective July 1, 2020	Effective July 1, 2021	Effective July 1, 2022	Effective July 1, 2023	Effective July 1, 2024	Effective July 1, 2025
Combined rate	16.02%	15.52%	15.52%	15.52%	15.52%	15.52%
Employer	9.61%	9.31%	9.31%	9.31%	9.31%	9.31%
Employee	6.41%	6.21%	6.21%	6.21%	6.21%	6.21%