Employers
- INPRS
- Current: Employers
2024 INPRS Employer Seminar
If you couldn't attend this year's seminar or want to review topics, check out the introductory keynote presentations video. For more, subscribe to our YouTube channel!
New EA Support Line Hours
The INPRS Employer Advocate support line now operates with new hours! Our phone and chat options are available from 8:30 a.m. to 4:30 p.m. Monday through Friday. As a reminder, our email, eppa@inprs.in.gov is available at any time. Expect a response time of 24-48 hours.
- Login
- Administering PERF TRF and the 1977 Fund as an employer
- PERF My Choice: Retirement Savings Plan Information for Employers
- TRF My Choice: Retirement Savings Plan Information for Employers
- Pension Secretaries Resources
- Employer Forms and Instructions
- Employer Reporting & Maintenance
- Employer Communication
- 2025-2026 Employer Contribution Rate Information
Top FAQs for Employers
- What are the appropriation requests for 2025 and 2026?
Below is a grid of appropriation requests for each fund.
FY 2025
FY 2026
TRF Pre-‘96
1,066,300,000
1,098,300,000
JRS
22,240,963
28,879,892
PARF
4,514,337
5,128,038
LE DB
745
6,113
LPSPR
152,500,000
140,000,000
The final appropriation amounts for FY 2025 were approved by the INPRS Board of Trustees in October 2023.
- As a ’77 Fund employer, how do I change the membership status of full-time Police Officers and Firefighters currently enrolled in PERF to the ’77 Fund per SEA 78?
SEA 78 impacts new hires, so as long as you continue to enroll new hires meeting the qualifications for membership and passing the statewide baseline physical and local board mental examinations into the ’77 Fund, you will be compliant with this new legislation.
Contact our Employer Advocate Team today to review what changes need to be made starting July 1, 2022. We’re available at (888) 876-2707 or via email at eppa@inprs.in.gov.
- What should I do if I’m a ’77 Fund employer and believe that SEA 78 impacts my organization?
SEA 78 impacts new hires, so as long as you continue to enroll new hires meeting the qualifications for membership and passing the statewide baseline physical and local board mental examinations into the ’77 Fund, you will be compliant with this new legislation.
Contact our Employer Advocate Team today to review what changes need to be made starting July 1, 2022. We’re available at (888) 876-2707 or via email at eppa@inprs.in.gov.
- I’m a ’77 Fund employer, what do I need to do regarding SEA 78?
As an employer participating in the ’77 Fund, it’s important to know that all full-time police officers and full-time firefighters hired on or after July 1, 2022, must be enrolled in the ’77 Fund.
In the past, some police and firefighters have been enrolled in PERF. Beginning July 1, 2022, employers participating in the ’77 Fund must enroll new hires in the ’77 Fund.
- What is Senate Enrolled Act 78?
Senate Enrolled Act 78 (SEA 78) requires that employers must enroll full-time police officers and full-time firefighters hired on or after July 1, 2022, in the 1977 Fund after they pass the statewide baseline physical and local board mental examinations. Under IC 36-8-8-3(b), Firefighters employed by units that did not establish a 1937 Firefighters’ Pension Fund may be enrolled in PERF if the unit elected to join PERF.
INPRS is coordinating directly with impacted employers to make this transition. If you have questions about SEA 78 or need help as you work to transition your employees, please contact the Employer Advocate Team at (888) 876-2707 or via email at eppa@inprs.in.gov.
- Is INPRS able to pay their pension liabilities with a lower assumed rate of return?
Yes. The asset allocation is designed to meet the system’s obligations to plan members, achieve fully funded status within 20 years, and control employer contribution rates.
- What makes INPRS change their assumed rate of return?
INPRS reviews its assumed rate of return every five years to ensure it aligns with the organization's objectives and remains within risk tolerances. For instance, in 2020, an asset-liability study was performed. The most recent adjustment in 2021 was based on the findings of that study.
- What are the different contact types within ERM?
Authorized Agent
This person, named by the Submission Unit’s board, is the first line of contact for all fund matters. The Authorized Agent may assign tasks and roles to others but is ultimately the responsible party and is authorized to accept pension liability. This contact type is required for all funds, except TRF, and may be modified only by INPRS Staff Users.
Authorized Agent – Clerk-Treasurer
This person, assigned by statute for a town or third-class city, is the Authorized Agent for all Fund matters and is authorized to accept pension liability.
Authorized Agent – Controller
This person has the role of an Authorized Agent and the titles and duties of a Controller.
Authorized Agent – Trustee
This person has the role of an Authorized Agent and the titles and duties of a Trustee.
Chief
This person is responsible for overall administrative duties for ‘77 Fund Submission Units.
Other Contact
This person should be contacted only if a concern does not fall into another category.
Pension Secretary
This person is the liaison between members and their Submission Units. This person also helps members file for retirement or survivor benefits and understands '77 Fund statutes.
Personnel
This person is the contact for new enrollment-related questions.
Rate Letter
This person receives the rate letters.
Retirement
This person is the contact for retirement-related questions.
Superintendent
This person is the head of a school corporation. Often, the Superintendent functions as the security agent for the corporation and assigns ERM security roles to other staff. The Superintendent is usually contacted only if all other listed contacts are unresponsive. This person is the Authorized Agent for a corporation, ultimately responsible for all fund matters, and authorized to accept pension liability. This contact type is required for TRF and may be modified only by INPRS Staff Users.
Treasurer/Finance
This person is responsible for ensuring that funds are available for wages and contributions.
Wage and Contribution
This person is responsible for submitting wages and contributions for a Submission Unit and should be contacted if there are any issues with those submissions.
- What are the Employer Roles within ERM?
The following roles are listed from most access to least access to personal employee information in ERM:
- Security Administrator- This Employer User can add other Employer Users and assign and modify security roles for new and existing Users in the Submission Unit. This person can also view the security report, and add/modify employer and Submission Unit addresses, contacts, and phone information.
- Payment Administrator- This Employer User can view the payment administration screen, enter and update bank account information, and authorize payment on wage and contribution entries.
- Wage and Contribution Administrator- This Employer User can carry out these wage and contribution activities:
-
- Bulk upload wage and contribution entries and adjustments.
- Submit online wage and contribution entries and adjustments.
- View wage and contribution reports.
- View a full Social Security Number
- Resolve wage and contribution transactions sent to the Exception Queue.
- Add/verify payroll calendar information upon initial login.
- Submit PERF Employer Enrollment form
- Wage and Contribution Operator- This Employer User can enter wage and contribution transactions either online or via file upload.
- Member Administrator- This Employer User can manage member accounts, update member information and resolve member management transactions sent to the Exception Queue. This person can also view member reports.
- Enrollment Administrator - This Employer User can enroll members into the Submission Unit and resolve all member enrollments sent to the Exception Queue. This person can also view member reports.
- PERF Pension Relief Administrator - This Employer User can access pension relief functions from ERM and upload pension relief data to the INPRS Web.
- PERF Retirement Administrator- This Employer User may access INPRS Web which includes:
-
- Estimate Retirement Benefit now available on the RAC
- Upload Pension Relief data
- Retirement Application is only available on the RAC
- Life Event Administrator - This Employer User can modify/delete all life events for a member.
- Wage and Contribution Viewer- This Employer User has view-only access to the payment administration screen and employer data, plus wage and contribution reports.
- Member Viewer- This Employer User has view-only access to member data, including member reports.
- How do I treat a laid-off employee versus a furloughed employee within the EPPA system as an INPRS participating employer?
In most situations, laid-off employees are normally treated as if their employment was terminated, and it would usually trigger a final pay requirement.
Furloughed employees are still employed and generally do not receive an official final paycheck or vacation payout. Furloughed employees can be compensated by their employer during a furlough.
Under Indiana law (IC 5-10.3-7-6), a furlough would be considered a leave of absence. If the employee is compensated by an employer, the employee would receive PERF service credit during the leave. If the employee is not compensated, the employer may make contributions for the member so that they can receive the PERF service credit. A member cannot earn the PERF service credit while on a leave of absence without contributions being made for the leave of absence.
- What is the employer contribution rate for the '77 fund?
The INPRS Board of Trustees voted on Oct. 27, 2023, to set the 2025 rate at 20.30 percent from Jan 1 through Dec. 31, 2025. Per the board vote on Oct. 25, 2024, the rate from Jan. 1 through Dec. 31, 2026, will increase to 23.30 percent.
- As an TRF-covered employer, what date should we enter into ERM as the hire date for a new teacher?
The hire date to be entered into ERM for a new teacher is their contract start date. Do not use the date the contract was signed.
- What is the employer contribution rate for the Legislators' Defined Contribution Plan?
The current employer contribution rate is 14.2 percent and will remain the same from July 1, 2025, to June 30, 2026.
- What is the employer contribution rate for the Excise, Gaming and Conservation Officers' (EG&C) Fund?
The current employer contribution rate is 20.75 percent through Dec. 31, 2024. In 2025, the rate will be 17.90 percent from Jan. 1 through Dec. 31 and remain the same in 2026 from Jan 1 to Dec. 31.
- What are the employer contribution rates for the political subdivision PERF My Choice plan?
For Local Government (political subdivisions), employers choose how much to contribute to employee accounts, from 0 percent up to the normal cost of the fund.
Beginning Jan. 1, 2025, the normal cost is 4.2 percent through Dec. 31, 2025. The normal cost as of Jan. 1, 2026, will be 4.4 percent through Dec. 31.
In addition, political subdivisions must make a supplemental contribution toward the fund’s actuarial unfunded liability. The contribution rate is 7.0 percent through Dec. 31, 2025, and will be 6.8 percent through Dec. 31, 2026.
Please note that the rate breakdown can change each year.
