The money to pay Wisconsin Retirement System benefits comes from employee- and employer-required contributions and investment earnings. Contribution rates are a percentage of an employee’s annual salary. The rates change from year to year, based on investment earnings and an actuarial analysis.
The tables below show the required contribution rates since 1989. Note: Employers also pay for the state’s Accumulated Sick Leave Conversion Credit Program, unfunded liabilities, and may pay for duty disability. These rates are not included in the figures below because they vary from employer to employer.
The contribution rate tables are separated by employment category. Click on the employment category name in the list below to be taken to the contribution rate table. Type a year or rate in the keyword filter to search the table quickly. Click on "Back to Top" at the bottom of the table to return to this list.
- General and Teacher Members
- Executives and Elected Officials
- Protective Occupation with Social Security
- Protective Occupation without Social Security
General and Teacher Members
Use the keyword filter to search and narrow down the table by year.
| Year | Employer Contribution % | Benefit Adjustment Contribution* | Employee** Contribution % | Total Rate % |
|---|---|---|---|---|
| 2025 | 6.95 | N/A* | 6.95 | 13.9 |
| 2024 | 6.9 | N/A* | 6.9 | 13.8 |
| 2023 | 6.8 | N/A* | 6.8 | 13.6 |
| 2022 | 6.5 | N/A* | 6.5 | 13.0 |
| 2021 | 6.75 | N/A* | 6.75 | 13.5 |
| 2020 | 6.75 | N/A* | 6.75 | 13.5 |
| 2019 | 6.55 | N/A* | 6.55 | 13.1 |
| 2018 | 6.7 | N/A* | 6.7 | 13.4 |
| 2017 | 6.8 | N/A* | 6.8 | 13.6 |
| 2016 | 6.6 | N/A* | 6.6 | 13.2 |
| 2015 | 6.8 | N/A* | 6.8 | 13.6 |
| 2014 | 7.0 | N/A* | 7.0 | 14.0 |
| 2013 | 6.65 | N/A* | 6.65 | 13.3 |
| 2012 | 5.9 | N/A* | 5.9 | 11.8 |
| 2011 | 5.1/5.8 | 1.5/0.0 | 5.0/5.8 | 11.6 |
| 2010 | 4.8 | 1.2 | 5.0 | 11.0 |
| 2009 | 4.5 | 0.9 | 5.0 | 10.4 |
| 2008 | 4.6 | 1.0 | 5.0 | 10.6 |
| 2007 | 4.6 | 1.0 | 5.0 | 10.6 |
| 2006 | 4.5 | .9 | 5.0 | 10.4 |
| 2005 | 4.4 | .8 | 5.0 | 10.2 |
| 2004 | 4.2 | .6 | 5.0 | 9.8 |
| 2003 | 4.0 | .4 | 5.0 | 9.4 |
| 2002 | 3.8 | .2 | 5.0 | 9.0 |
| 2001 | 3.8 | .2 | 5.0 | 9.0 |
| 2000 | 4.1 | .5 | 5.0 | 9.6 |
| 1999 | 4.4 | .8 | 5.0 | 10.2 |
| 1998 | 4.8 | 1.2 | 5.0 | 11.0 |
| 1997 | 5.0 | 1.4 | 5.0 | 11.4 |
| 1996 | 5.1 | 1.5 | 5.0 | 11.6 |
| 1995 | 4.8 | 1.2 | 5.0 | 11.0 |
| 1994 | 4.8 | 1.2 | 5.0 | 11.0 |
| 1993 | 4.8 | 1.2 | 5.0 | 11.0 |
| 1992 | 4.8 | 1.2 | 5.0 | 11.0 |
| 1991 | 4.7 | 1.1 | 5.0 | 10.8 |
| 1990 | 4.6 | 1.0 | 5.0 | 10.6 |
| 1989 | 4.9 | 1.0 | 5.0 | 10.9 |
*The Benefit Adjustment Contribution was eliminated by 2011 Wisconsin Act 10.
**Rates may be different for employees who have collective bargaining agreements.
Executives and Elected Officials
Use the keyword filter to search and narrow down the table by year.
| Year | Employer Contribution % | Benefit Adjustment Contribution* | Employee** Contribution % | Total Rate % |
|---|---|---|---|---|
| 2025 | 6.95 | N/A* | 6.95 | 13.9 |
| 2024 | 6.9 | N/A* | 6.9 | 13.8 |
| 2023 | 6.8 | N/A* | 6.8 | 13.6 |
| 2022 | 6.5 | N/A* | 6.5 | 13.0 |
| 2021 | 6.75 | N/A* | 6.75 | 13.5 |
| 2020 | 6.75 | N/A* | 6.75 | 13.5 |
| 2019 | 6.55 | N/A* | 6.55 | 13.1 |
| 2018 | 6.7 | N/A* | 6.7 | 13.4 |
| 2017 | 6.8 | N/A* | 6.8 | 13.6 |
| 2016 | 6.6 | N/A* | 6.6 | 13.2 |
| 2015 | 7.7 | N/A* | 7.7 | 15.4 |
| 2014 | 7.75 | N/A* | 7.75 | 15.5 |
| 2013 | 7.0 | N/A* | 7.0 | 14.0 |
| 2012 | 7.05 | N/A* | 7.05 | 14.1 |
| 2011 | 9.4/6.65 | 0.0 | 3.9/6.65 | 13.3 |
| 2010 | 8.7 | 0.0 | 3.2 | 11.9 |
| 2009 | 8.5 | 0.0 | 3.0 | 11.5 |
| 2008 | 8.5 | 0.0 | 3.0 | 11.5 |
| 2007 | 8.5 | 0.0 | 3.0 | 11.5 |
| 2006 | 8.4 | 0.0 | 2.9 | 11.3 |
| 2005 | 8.3 | 0.0 | 2.8 | 11.1 |
| 2004 | 8.1 | 0.0 | 2.6 | 10.7 |
| 2003 | 8.1 | 0.0 | 2.6 | 10.7 |
| 2002 | 8.6 | 0.0 | 3.1 | 11.7 |
| 2001 | 9.4 | 0.0 | 3.9 | 13.3 |
| 2000 | 9.6 | 0.0 | 4.1 | 13.7 |
| 1999 | 9.8 | 0.0 | 4.3 | 14.1 |
| 1998 | 10.2 | 0.0 | 4.7 | 14.9 |
| 1997 | 10.2 | 0.0 | 4.7 | 14.9 |
| 1996 | 10.1 | 0.0 | 4.6 | 14.7 |
| 1995 | 11.1 | 0.1 | 5.5 | 16.7 |
| 1994 | 11.1 | 0.1 | 5.5 | 16.7 |
| 1993 | 11.1 | 0.1 | 5.5 | 16.7 |
| 1992 | 11.1 | 0.1 | 5.5 | 16.7 |
| 1991 | 11.1 | 0.1 | 5.5 | 16.7 |
| 1990 | 11.0 | 0.0 | 5.5 | 16.5 |
| 1989 | 11.2 | 0.0 | 5.5 | 16.7 |
*The Benefit Adjustment Contribution was eliminated by 2011 Wisconsin Act 10.
**Rates may be different for employees who have collective bargaining agreements.
Protective Occupation with Social Security
Use the keyword filter to search and narrow down the table by year.
| Year | Employer Contribution % | Benefit Adjustment Contribution* | Employee** Contribution % | Total Rate % |
|---|---|---|---|---|
| 2025 | 14.95 | N/A* | 6.95 | 21.9 |
| 2024 | 14.3 | N/A* | 6.9 | 21.2 |
| 2023 | 13.2 | N/A* | 6.8 | 20.0 |
| 2022 | 12.0 | N/A* | 6.5 | 18.5 |
| 2021 | 11.75 | N/A* | 6.75 | 18.5 |
| 2020 | 11.65 | N/A* | 6.75 | 18.4 |
| 2019 | 10.55 | N/A* | 6.55 | 17.1 |
| 2018 | 10.7 | N/A* | 6.7 | 17.4 |
| 2017 | 10.6 | N/A* | 6.8 | 17.4 |
| 2016 | 9.4 | N/A* | 6.6 | 16.0 |
| 2015 | 9.5 | N/A* | 6.8 | 16.3 |
| 2014 | 10.1 | N/A* | 7.0 | 17.1 |
| 2013 | 9.75 | N/A* | 6.65 | 16.4 |
| 2012 | 9.0 | N/A* | 5.9 | 14.9 |
| 2011 | 8.9 | 0.0 | 5.8 | 14.7 |
| 2010 | 8.6 | 0.0 | 5.5 | 14.1 |
| 2009 | 8.1 | 0.0 | 5.0 | 13.1 |
| 2008 | 8.2 | 0.0 | 5.1 | 13.3 |
| 2007 | 8.2 | 0.0 | 5.1 | 13.3 |
| 2006 | 8.1 | 0.0 | 5.0 | 13.1 |
| 2005 | 8.0 | 0.0 | 4.9 | 12.9 |
| 2004 | 7.6 | 0.0 | 4.5 | 12.1 |
| 2003 | 7.1 | 0.0 | 4.0 | 11.1 |
| 2002 | 7.1 | 0.0 | 4.0 | 11.1 |
| 2001 | 6.9 | 0.0 | 3.8 | 10.7 |
| 2000 | 7.2 | 0.0 | 4.1 | 11.3 |
| 1999 | 8.0 | 0.0 | 4.9 | 12.9 |
| 1998 | 8.5 | 0.0 | 5.4 | 13.9 |
| 1997 | 8.9 | 0.0 | 5.8 | 14.7 |
| 1996 | 9.2 | 0.1 | 6.0 | 15.3 |
| 1995 | 9.6 | 0.5 | 6.0 | 16.1 |
| 1994 | 9.7 | 0.6 | 6.0 | 16.3 |
| 1993 | 9.7 | 0.6 | 6.0 | 16.3 |
| 1992 | 9.8 | 0.7 | 6.0 | 16.5 |
| 1991 | 9.8 | 0.7 | 6.0 | 16.5 |
| 1990 | 10.0 | 0.9 | 6.0 | 16.9 |
| 1989 | 10.1 | 1.0 | 6.0 | 17.1 |
*The Benefit Adjustment Contribution was eliminated by 2011 Wisconsin Act 10.
**Rates may be different for employees who have collective bargaining agreements.
Protective Occupation without Social Security
Use the keyword filter to search and narrow down the table by year.
| Year | Employer Contribution % | Benefit Adjustment Contribution* | Employee** Contribution % | Total Rate % |
|---|---|---|---|---|
| 2025 | 18.95 | N/A* | 6.95 | 25.9 |
| 2024 | 19.1 | N/A* | 6.9 | 26 |
| 2023 | 18.1 | N/A* | 6.8 | 24.9 |
| 2022 | 16.4 | N/A* | 6.5 | 22.9 |
| 2021 | 16.35 | N/A*` | 6.75 | 23.1 |
| 2020 | 16.25 | N/A*` | 6.75 | 23 |
| 2019 | 14.95 | N/A* | 6.55 | 21.5 |
| 2018 | 14.9 | N/A* | 6.7 | 21.6 |
| 2017 | 14.9 | N/A* | 6.8 | 21.7 |
| 2016 | 13.2 | N/A* | 6.6 | 19.8 |
| 2015 | 13.1 | N/A* | 6.8 | 19.9 |
| 2014 | 13.7 | N/A* | 7.0 | 20.7 |
| 2013 | 12.35 | N/A* | 6.65 | 19.0 |
| 2012 | 11.3 | N/A* | 5.9 | 17.2 |
| 2011 | 12.2/11.2 | 0.0 | 4.8/5.8 | 17.0 |
| 2010 | 11.3 | 0.0 | 3.9 | 15.2 |
| 2009 | 10.6 | 0.0 | 3.2 | 13.8 |
| 2008 | 10.8 | 0.0 | 3.4 | 14.2 |
| 2007 | 10.8 | 0.0 | 3.4 | 14.2 |
| 2006 | 10.7 | 0.0 | 3.3 | 14.0 |
| 2005 | 10.7 | 0.0 | 3.3 | 14.0 |
| 2004 | 10.6 | 0.0 | 3.2 | 13.8 |
| 2003 | 9.8 | 0.0 | 2.4 | 12.2 |
| 2002 | 10.4 | 0.0 | 3.0 | 13.4 |
| 2001 | 10.7 | 0.0 | 3.3 | 14.0 |
| 2000 | 11.8 | 0.0 | 4.4 | 16.2 |
| 1999 | 12.8 | 0.0 | 5.4 | 18.2 |
| 1998 | 13.2 | 0.0 | 5.8 | 19.0 |
| 1997 | 13.6 | 0.0 | 6.2 | 19.8 |
| 1996 | 14.2 | 0.0 | 6.8 | 21.0 |
| 1995 | 14.6 | 0.0 | 7.2 | 21.8 |
| 1994 | 14.9 | 0.0 | 7.5 | 22.4 |
| 1993 | 14.9 | 0.0 | 7.5 | 22.4 |
| 1992 | 14.9 | 0.0 | 7.5 | 22.4 |
| 1991 | 14.9 | 0.0 | 7.5 | 22.4 |
| 1990 | 15.4 | 0.0 | 8.0 | 23.4 |
| 1989 | 15.4 | 0.0 | 8.0 | 23.4 |
*The Benefit Adjustment Contribution was eliminated by 2011 Wisconsin Act 10.
**Rates may be different for employees who have collective bargaining agreements.
Act 4 Protective County Jailers
2023 Act 4 is effective January 1, 2024. Act 4 allows all county jailers, both current and new hires, the opportunity to be classified as a protective occupation employee under the WRS, regardless of whether their employer classifies the jailer as a general employee. Learn more about Act 4.
| Year | Employer Contribution % | Employee* Contribution % | Total Rate % |
|---|---|---|---|
| 2025 | 6.95 | 14.95 | 21.9 |
| 2024 | 6.9 | 14.3 | 21.2 |
*Rates may be different for employees who have collective bargaining agreements.