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Employer Reporting


Employer Reporting

During their employment, members receive a salary for the service they render, and they and their employer pay contributions on that salary. Employers must provide this salary, contributions, and service information to the system, which the system ultimately uses to determine benefits and eligibility for benefits.

Member Contributions

Members contribute a percent of their annual salary, based on the tier in which they participate:

TierContribution Rate
Tier OneSix percent (6%)
Tier TwoFive percent (5%)

When a judge or justice has enough service to receive the maximum benefit, no further member contributions are required. A Tier One judge or justice attains this maximum with twenty (20) years of service; a Tier Two judge or justice attains this maximum with twenty-five (25) years of service.

Employer Contributions

The state, as an employer, contributes a statutory rate of twelve percent (12%) of the active member payroll to AJRS.

The statutory employer contribution rate is different from the actuarially determined employer rate. Each year, the difference between these two rates is transferred to the retirement system from a combination of the Constitutional Officers Fund, the State Central Services Fund, and the State Administration of Justice fund.

Service Credit

Judges and justices earn one month of service credit for each month of service they render. Under Tier Two, benefits and eligibility for benefits are based on actual service in the system, as well as any reciprocal service.

Employer Responsibilities

Reporting consists of two primary functions: salary and service reporting and contributions remittance. Employers must complete both functions for each payroll processed.

Below are the specific employer responsibilities under employer reporting:

  • Report salary and service
  • Remit member and employer contributions
  • Maintain leave information
  • Maintain termination dates


Disclaimer on Benefits and Rights

Disclaimer Concerning Benefit Calculations, Benefit Projections, Counseling, and Certain Conditions Regarding APERS Benefits and Rights

The purpose of this Disclaimer is to summarize, in plain language, existing APERS policy concerning benefit calculations, benefit projections, counseling, and certain conditions regarding APERS benefits and rights. This Disclaimer does not reflect any alteration or amendment of existing APERS policy. This site includes general information about APERS programs and benefits and may not represent or include completely the law and/or rules that govern APERS. Arkansas law and/or administrative rules will supersede any information in conflict.

APERS strives to provide accurate information and assistance to plan participants who have questions regarding their APERS benefits. All information and calculations concerning benefits are based upon current law and policy, even though information often concerns future benefits. Likewise, laws and policies affecting plan participants are subject to change from time to time. The Arkansas General Assembly, U. S. Congress, federal agencies, and the APERS Board of Trustees may change how benefits are calculated and change other rights of plan participants. Any benefit projection or information provided by APERS is subject to future law or policy that is applicable to APERS.

APERS staff depends upon information provided by the plan participants and offers counseling and projects future benefit estimates based upon that information. Such estimates can vary materially from actual results. Calculations concerning benefits, as well as the information APERS provides during counseling, can be materially affected if the plan participant provides inaccurate or incomplete information, or omits material facts. Plan participants are presumed to have knowledge of all publicly available laws and policies that affect their APERS benefits and rights. APERS is under no duty to ensure that plan participants are specifically informed of a new law or policy unless required within the law or policy itself. If APERS attempts to notify plan participants who may be affected by a change of a law or policy, the failure to notify a specific plan participant does not create any right or cause of action for the plan participant.

APERS does not provide plan participants with specific recommendations regarding retirement options, tax advice, or legal advice. Each plan participant is solely responsible for determining whether benefit calculations, benefit projections, benefit estimates, and retirement plan options are suitable for the plan participant based upon his or her specific retirement objectives and personal and financial situation. APERS encourages plan participants to consult their own lawyer, accountant, tax professional, or other retirement adviser before making a decision that affects their benefits and rights regarding APERS.

Federal law and policy, state law and policy, APERS records and documents, and accurate data always govern the final determination of plan participant benefits and rights. An error by APERS does not create any common law rights on behalf of the plan participant. The rights of a plan participant are solely governed by the rights set forth in law and policy applicable to APERS.