2025
STATE OF WYOMING
25LSO-07741SF0187
SENATE FILE NO. SF0187
Public employee retirement plan-contributions.
Sponsored by: Senator(s) Hicks
A BILL
for
1 AN ACT relating to public employee retirement; increasing
2 the employer and employee contributions for the public
3 employee retirement plan; specifying how increased employee
4 contributions shall be paid; providing appropriations; and
5 providing for an effective date.
6
7
8
9. W.S. 9-3-412(a) and 9-3-413 are amended to
10 read:
11
12
13
14
15 (a) Except as otherwise provided in this section and
16 W.S. 9-3-431 and 9-3-432, every member covered under this 2025STATE OF WYOMING25LSO-07742SF0187
1 article shall pay into the account nine and one-quarter
2 percent (9.25%) of his salary for the period from July 1,
3 2021 through June 30,
4
5 and thereafter a percentage of the
6 member's salary determined in accordance with W.S.
7 9-3-413.1. Every firefighter member covered under this
8 article shall pay into the account seven percent (7%) of
9 his salary. Payments shall be deducted each pay period
10 from each member's salary by the chief fiscal officer of
11 each participating employer. Employee contributions shall
12 be transferred to the account in accordance with subsection
13 (c) of this section.
14
15
16
17
18
19 Except as provided by W.S. 9-2-3207(a)(xi)(F)(III) or (IV),
20 9-3-431 and 9-3-432, each employer, excluding employers of
21 firefighter members, shall, on a monthly basis, pay into
22 the account a contribution equal to nine and thirty-seven
23 hundredths percent (9.37%) of the salary paid to each of 2025STATE OF WYOMING25LSO-07743SF0187
1 its members covered under this article for the period from
2 July 1, 2021 through June 30,
3
4 and
5 thereafter a percentage of the salary paid as determined in
6 accordance with W.S. 9-3-413.1. Employers of firefighter
7 members shall pay into the account a contribution equal to
8 seven and twelve hundredths percent (7.12%) of the salary
9 paid. Employer contributions for any month, together with
10 the members' contributions for that month, if any, shall be
11 transferred to the board not later than the twelfth day of
12 the following month. These contributions shall be credited
13 to the account in a manner as directed by the board. Any
14 employer failing to transfer contributions under this
15 section in sufficient time for the board to receive the
16 contributions by the twenty-fifth day of the month due
17 shall be assessed interest at the assumed rate of return as
18 determined by the board, compounded annually. Interest
19 imposed under this section shall be payable not later than
20 the twelfth day of the next succeeding month. If the
21 contributions and any interest imposed under this section
22 are not transferred to the board when due, they may be
23 recovered, together with court costs, in an action brought 2025STATE OF WYOMING25LSO-07744SF0187
1 for that purpose in the first judicial district court in
2 Laramie County, Wyoming.
3
4.
5
6 (a) As used in this section, "state agency" includes
7 each state executive, legislative or judicial department,
8 board, commission or other agency or instrumentality of the
9 state and, for purposes of subsections (d) and (k) of this
10 section, includes the University of Wyoming and each
11 community college.
12
13 (b) There is appropriated one million seven hundred
14 forty-one thousand five hundred dollars ($1,741,500.00)
15 from the general fund to the state auditor for purposes of
16 payment of the increase in employer contribution rates
17 required by W.S. 9-3-413, as amended by section 1 of this
18 act. Subject to the provisions of this section and from
19 this appropriation, the state auditor shall distribute this
20 appropriation as follows:
21
22 (i) Sixteen thousand five hundred dollars
23 ($16,500.00) for legislative branch employer contributions; 2025STATE OF WYOMING25LSO-07745SF01871
2 (ii) Sixty-five thousand dollars ($65,000.00)
3 for judicial branch employer contributions;
4
5 (iii) Nine hundred seventy-five thousand dollars
6 ($975,000.00) for state executive branch employer
7 contributions;
8
9 (iv) Two hundred fifty thousand dollars
10 ($250,000.00) for community college employer contributions;
11
12 (v) Four hundred thirty-five thousand dollars
13 ($435,000.00) for University of Wyoming employer
14 contributions.
15
16 (c) There is appropriated to the state auditor three
17 million four hundred twelve thousand five hundred dollars
18 ($3,412,500.00) from the public school foundation program
19 account for employer contributions for school districts.
20
21 (d) For state agency employers whose retirement
22 contributions are made from non-general fund sources, there
23 is appropriated from those accounts and funds amounts 2025STATE OF WYOMING25LSO-07746SF0187
1 necessary to provide payment of the increase in employer
2 contribution rates required by W.S. 9-3-413, as amended by
3 section 1 of this act.
4
5 (e) The appropriations under paragraphs (b)(i)
6 through (iii) and subsection (d) of this section shall only
7 be expended to provide payment of the increase in each
8 state agency's employer contribution rates required by W.S.
9 9-3-413, as amended by section 1 of this act, for fiscal
10 year 2026. The appropriation under paragraphs (b)(iv) and
11 (v) of this section shall only be expended for the purpose
12 of providing payment of the increase in the University of
13 Wyoming and community college employer contribution rates
14 required by W.S. 9-3-413, as amended by section 1 of this
15 act, and to provide like contributions under W.S. 21-19-101
16 through 21-19-106 corresponding to the increased employer
17 contributions under this act for fiscal year 2026.
18
19 (f) The appropriation under subsection (c) of this
20 section shall only be expended for the purpose of providing
21 each school district's increased employer contribution
22 required by W.S. 9-3-413, as amended by section 1 of this
23 act, for fiscal year 2026. The state auditor shall transfer 2025STATE OF WYOMING25LSO-07747SF0187
1 the funds to the state retirement system or to the
2 department of education for distribution to individual
3 school districts as determined by the department of
4 education to be necessary to meet the provisions of this
5 act. Any unexpended public school foundation program
6 account funds appropriated under subsection (c) of this
7 section on June 30, 2026 shall revert to the public school
8 foundation program account.
9
10 (g) No amount of the appropriations made in this
11 section shall be used to provide the increased employee
12 contribution required by this act.
13
14 (h) Notwithstanding any other provision of law, the
15 appropriations under this section shall not be transferred
16 or expended for any purpose other than as specified in this
17 section. Any unexpended, unobligated funds remaining from
18 the appropriations made in this section shall revert as
19 provided by law on June 30, 2026.
20
21 (j) Except as otherwise provided in this section, the
22 state auditor shall transfer the funds to the state
23 retirement system or to individual state agencies as 2025STATE OF WYOMING25LSO-07748SF0187
1 determined by the department of administration and
2 information to be necessary to meet the provisions of this
3 act.
4
5 (k) It is the intent of the legislature that the
6 appropriations made in this section be included in each
7 state agency's standard budget request for the immediately
8 succeeding fiscal biennium.
9
10. This act is effective July 1, 2025
11
12 (END)