Employers now contribute 31.83 cents of every payroll dollar to pension funds — a historic high Employer Contribution Rates for State & Local Pension Plans as a % of Payroll, 2001-2026 0%5%10%15%20%25%30%35% 20012002200320042005200620072008200920102011201220132014201520162017201820192020202120222023202420252026 Normal CostUnfunded Liability Payments Source: Equable Institute analysis of public plan valuation reports and ACFRs. Contribution rates show for the year actually paid. Download the data here.