Employees' Retirement System
The resources and information provided here are tailored for employers of participating agencies to ensure accurate and timely retirement reporting. We encourage you to share this information with your staff who enroll employees into the ERS or who convey benefit information to staff.
Act 2022-348 Election to Provide Tier I Benefits to Tier II Plan Members
Retirement Employer Cost Rates effective October 1, 2024 (State Only)
- Tier 1 Employees (7.5%, & 8.5% FLC member) 16.26%
- Tier 2 Employees (6.0%, & 7.0% FLC member) 16.02%
- State Police Tier 1 (10% member) 56.68%
- State Police Tier 2 (10% member) 48.20%
Retirement Employer Cost Rates effective October 1, 2023 (State Only)
- Tier 1 Employees (7.5%, & 8.5% FLC member) 16.00%
- Tier 2 Employees (6.0%, & 7.0% FLC member) 15.76%
- State Police Tier 1 (10% member) 53.38%
- State Police Tier 2 (10% member) 44.84%
Did you know RSA-1 Brochures can be mailed to your agency? Simply email RSA-1.Info@rsa-al.gov or call 877.517.0020 and ask for RSA-1. You can access enrollment forms by clicking here.
ERS Participation Information
- Local Participating Agencies
- State Agencies Not in ERS
- Agencies that adopted Act 2022-229 One-time Lump Sum Bonus for Retirees - For the agencies that adopted this act, their retirees received payment in October 2022 of last year.
- Agencies that adopted Act 2023-107 One-time Lump Sum Bonus for Retirees
- Agencies who have adopted Act 2019-132 or Act 2022-348
- 2022 Truth In Salary Information for ERS Active State Employees
Return to Work (Postretirement)
- Attorney General's Opinion 2013-044
- IRS 20-Factor Test
- 2020 Postretirement Employment Restrictions
- 2021 Postretirement Employment Restrictions
- 2022 Postretirement Employment Restrictions
- 2023 Postretirement Employment Restrictions
- 2024 Postretirement Employment Restrictions
- Employing Agency Initial Notice
- Employing Agency Annual Certification
Tax Information
- Taxable Income on Imputed Premiums for Pre-Retirement Death Benefits for 2023
- Tax Sheltering and Model Resolution
- 2020 Tax Reporting: Retired Members
- 2020 Tax Reporting: Retired Members Receiving DROP Distribution in 2020
Other
- Reporting Names to RSA
- Limitation on Annual Earnable Compensation FY2019
- Limitation on Annual Earnable Compensation FY2020
- Limitation on Annual Earnable Compensation FY2021
- Limitation on Annual Earnable Compensation FY2022
- Limitation on Annual Earnable Compensation FY2023
- Limitation on Annual Earnable Compensation FY2024
- Limitation on Annual Earnable Compensation FY2025
- Conversion of Unused Sick Leave to Service Credit
- Retirement Contributions on Overtime Pay
- ACT 2011-676 Model Resolution
- ACT 2023-107 Model Resolution--Retirees
- ACT 2023-107 Model Resolution--Pensioners
- 2024 Retirement Application Deadlines
- 2023 Retirement Application Deadlines
- ERS Member Benefits at a Glance
ERS Educational Opportunities
- If you would like to arrange for a presentation on ERS benefits and RSA-1 for your employees, contact Field Services.
Also check our Frequently Asked Questions
Still can’t find what you’re looking for? Ask Us!