SF0187

Increases employer and employee contribution rates for the Wyoming public employee retirement plan and appropriates funds to cover increased employer contributions for fiscal year 2026.

• Increases the employee contribution rate for non-firefighter members from 9.25% to 9.50% of salary for the period July 1, 2025 through June 30, 2026, with future rates to be determined by W.S. 9-3-413.1. (W.S. 9-3-412(a), Sec. 1)
• Increases the employer contribution rate for non-firefighter member employers from 9.37% to 9.62% of salary for the period July 1, 2025 through June 30, 2026, with future rates to be determined by W.S. 9-3-413.1. (W.S. 9-3-413, Sec. 1)
• Appropriates $1,741,500 from the general fund to the state auditor for increased employer contributions, distributed as follows: $16,500 for legislative branch, $65,000 for judicial branch, $975,000 for state executive branch, $250,000 for community colleges, and $435,000 for the University of Wyoming. (Sec. 2(b))
• Appropriates $3,412,500 from the public school foundation program account for school district employer contributions. (Sec. 2(c))
• Appropriates from non-general fund sources amounts necessary to cover increased employer contribution rates for state agencies whose retirement contributions are made from those sources. (Sec. 2(d))
• Restricts appropriations to be used only for paying increased employer contributions for fiscal year 2026 and prohibits their use for increased employee contributions. (Sec. 2(e), Sec. 2(f), Sec. 2(g))
• Requires appropriated funds to revert to their original accounts on June 30, 2026 if unexpended and directs the state auditor to transfer funds to the state retirement system or individual state agencies as needed. (Sec. 2(h), Sec. 2(j))
• Directs the state auditor to include appropriated amounts in each state agency's standard budget request for the subsequent fiscal biennium. (Sec. 2(k))

Effective: July 1, 2025

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