Close this search box.

Employer Reporting


Employer Reporting

During their employment, members receive compensation for the service they render; and you and your employees pay contributions on that compensation. You must provide this compensation, service, and contributions information to us, which we ultimately use to determine their eligibility for benefits and benefit amount.


You pay contributions on the compensation of your employees, which includes members, DROP participants, and retirees who have returned to work. Our retirement law defines “compensation” as the recurring remuneration that you pay employees for services they render in a position covered by in the system.

The following types of lump-sum compensation are also considered recurring remuneration:

  • Career service recognition payments for state employees,
  • Merit increase payments for state employees, and
  • Bonus or lump-sum payments for county and municipal employees

Credited Service

Members earn retirement service credit based on the number of hours of service they render in the calendar month. Below is the schedule of hours and the corresponding service credit.

Hours of ServiceService Credit Earned
Eighty (80) or more hoursOne (1) month
Between sixty (60) and seventy-nine (79) hoursThree-fourths (3/4) month
Between forty (40) and fifty-nine (59) hoursOne-half (1/2) month
Between twenty (20) and thirty-nine (39) hoursOne-fourth (1/4) month
Less than twenty (20) hoursNo credit

Members who are employed as county and municipal elected officials earn service at two (2) times the regular rate for crediting service. Employers report the actual hours of service rendered, and we convert their service credit when we calculate their benefit.

Retirement service credit totals may differ from members’ career or work service totals. These differences usually occur under two scenarios:

  • Members who had any periods of leave without pay and so did not render any service, and
  • Former members who receive a refund of contributions, resulting in the forfeiture of the associated service credit.

Employer Contributions

Annually, our actuary conducts an actuarial valuation of the plan, in part, to determine an employer contribution rate that will cover the cost of benefits for service in the upcoming fiscal year and that will help reduce the unfunded liability for prior service. Usually in November of each year, the board reviews the recommended rate and approves a rate that will be effective in two years.

Below is the schedule of employer contribution rates through June 30, 2025.

Employer GroupContribution Rate
State, County, Municipal, and Non-State15.32%
Public Schools (closed)4.00%
Game and Fish Commission – Wildlife Officers27.32%
Military Department – Civilian Firefighters27.32%
ADJRS – District Judges67.13%

Member Contributions

The Arkansas General Assembly determined that members should participate in the development and growth of their retirement benefits by contributing a percent of their compensation to the system; and they set the member contribution rate in law.

Legislation in 2019 amended the member contributions rate requiring that beginning July 1, 2022, and continuing each following fiscal year, the rate increases from five percent (5%) in increments of twenty-five hundredths of one percent (0.25%) per fiscal year until it reaches seven percent (7%).

Below is the schedule of member contribution rates.

Effective DateContribution Rate
Through June 30, 20225.00%
July 1, 20225.25%
July 1, 20235.50%
July 1, 20245.75%
July 1, 20256.00%
July 1, 20266.25%
July 1, 20276.50%
July 1, 20286.75%
July 1, 20297.00%

Additional Contributions for Elected Officials

Certain county and municipal elected officials and their employers pay additional contributions for the enhanced service credited to these members. Whether the additional contributions are required depends on a combination of their contributory provisions and the date they first became an elected official. Below is the schedule of additional contribution rates.

Contributory ProvisionsBeginning Service Date as Elected OfficialAdditional Member ContributionAdditional Employer Contribution
Non-contributory6/30/2011 or earlier0%0%
Non-contributory7/01/2011 or later2.5%2.5%
Contributory12/31/2013 or earlier0%0%
Contributory1/01/2014 or later2.5%2.5%

Employer Responsibilities

Employer reporting consists of two primary functions: reporting compensation and service and paying contributions. You must complete both functions for each payroll that you process. Below is a list of the key functions, and you can see the Resources section for the myAPERS Tasks and Functions publication which provides a complete list of tasks and functions for reporting and paying.

Key Functions

Payroll Reporting and Remitting
Generate work reports and adjustment reportsView and edit work report and adjustment report detailsCreate and apply payment transactions

Employer Reporting Deadlines

You must meet deadlines for reporting compensation and service and paying contributions. We are required to assess a penalty for tasks completed after the deadline.

FunctionDeadlineLate Penalty
Reporting compensation and serviceOn or before the fifth (5th) business day following payroll processing.$150 for each late report
Paying contributionsWithin 5 (five) business days after the payroll processing date7.00% interest on the amount due, until paid

User Types

  • Regular Users: Regular users have two options for reporting compensation and service. You can manually enter data for individual employees or upload a spreadsheet containing data for multiple employees. For payments, you can process a payment immediately or you can schedule a payment. You receive a confirmation of your transactions, and the results are immediately available for viewing.
  • AASIS Users: AASIS users indirectly report compensation and service when they perform payroll-related functions in AASIS. Each pay period, we receive a compensation file which provides earnings and service data for all your enrolled employees. We also receive a direct deposit of the member and employer contributions. You can review the information we receive at any time in myAPERS.


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.