Employee Benefits
Benefits for Active Employees

KP&F

(updated 09/12/2006 )

• Plan Membership
  The Kansas Public Employees Retirement System (the Retirement System, or, the System) is a body corporate and an instrumentality of the State of Kansas. The Retirement System is an umbrella organization administering three statewide retirement systems: the Kansas Public Employees Retirement System (KPERS), the Kansas Police and Firemen's Retirement System (KP&F), and the Kansas Retirement System for Judges. All three systems are defined benefit, contributory plans that cover substantially all public employees in Kansas. The Kansas Retirement System for Judges is a single employer plan, while the other two are cost-sharing, multi-employer plans. Participation by the State of Kansas is mandatory, whereas participation by local political subdivisions is optional but irrevocable once elected. Benefit payments are also provided for a certain group of legislative employees.
  Employee Membership
  Membership is mandatory for all employees in covered positions, except elected officials. A covered position for non-school employees is one that is covered by Social Security, is not seasonal or temporary, and requires at least 1,000 hours of work per year. School employees become KPERS members on their date of employment. School employees who work at least 630 hours per year or 3.5 hours per day for 180 days, are eligible for membership. Non-school employees become KPERS members after one year of continuous employment. First-day coverage for death and disability benefits is provided for state employees and non-school employees of local employers that elect such coverage. Those who retire under the provisions of the Retirement System may not become contributing members again.
  KP&F Summary of Provision

  Note: Member has Tier I coverage if they were employed prior to July 1, 1989, and if they did not elect coverage under Tier II. Members have Tier II coverage if they were employed July 1, 1989, or later. This also includes members employed before July 1, 1989, who elected Tier II coverage.

Retirement: Age and Service Requirements

TIER I - age 55 and 20 years of service.

TIER II - age 50 and 25 years of service, or age 55 and 20 years of service or age 60 and 15 years of service.

Benefits are based on the member's final average salary (FAS). For those who were hired prior to July 1, 1993, FAS equals the average of the highest three of the last five years of credited participating service, including add-ons, such as sick and annual leave. For those who are hired on or after July 1, 1993, FAS equals the average of the highest three of the last five years of participating service, excluding add-ons, such as sick and annual leave. Benefits are based on a member's years of service, and a multiplier of 2.5% of FAS for each year of service, to a maximum of 80% of FAS.

Local Plan - For members covered by local plan provisions on the employer's entry date, normal retirement is at age 50 with 22 years of credited service.

Working after Retirement-Effective July 1, 1998, there is a 30-day waiting period in which a retiring member may not return to work in capacity for any participating employer.

Early Retirement

Members must be at least age 50 and have 20 years of credited service.

Normal retirement benefits are reduced .4% per month under age 55.

Vesting Requirements

TIER I: The member must have 20 years of credited service; if terminating employment, the member must leave contributions on deposit with the Retirement System to be eligible for future benefits.

TIER II: The member must have 15 years of credited service to be considered vested. To draw a benefit before age 60, however, the member must have 20 years of credited service. If terminating employment, the member must leave contributions on deposit with the Retirement System to be eligible for future benefits. If a vested member (either Tier I or Tier II), who is married, terminates employment and wants to withdraw accumulated contributions, the member's spouse must provide consent for the withdrawal of contributions since any benefits to which the spouse may have been entitled in the future would be forfeited as well.

Other Benefits

Withdrawal Benefits - Members who terminate employment before retirement may withdraw contributions with interest after the last day on the employer's payroll. Effective July 1, 1998, members must wait 30 days after their last day on the payroll before applying to withdraw contributions. Withdrawal of contributions forfeits all membership rights and benefits, which a member may have accrued prior to withdrawing accumulated contributions from the Retirement System. Former members, who return to covered employment within five years after terminating employment, will not have lost any membership rights or privileges if they haven't withdrawn contributions. The Retirement Act provides for immediate application for withdrawal of contributions upon terminating employment, but it does not allow members to borrow from contributions. The Retirement System will refund contributions only after all contributions have been reported by the member's former employer.

Disability Benefits

TIER I: Service-connected disability - There is no age or service requirement to be eligible for this benefit; there is a pension of 50% of FAS, plus 10% of FAS for each dependent child under age 18 (or up to age 23 for full-time students), to a maximum of 75% of FAS. If the dependent benefits aren't payable, the benefit is 2.5% for each year, to a maximum of 80% of FAS. Upon the death of a member receiving service-connected disability benefits, the spouse and dependent children receive service-connected death benefits if the member dies within two years of retirement or after two years from the same service-connected cause; if service-connected death benefits aren't payable, spouse receives a lump sum payment of 50% of the member's FAS. Additionally, a pension of half the member's benefit is payable to either the spouse or to the dependent children.

TIER I: Non service-connected disability - This pension is calculated at 2.5% of FAS per year of service, to a maximum benefit of 80% of FAS (minimum benefit is 25% of FAS). Upon the death of a member receiving non-service-connected disability benefits, the surviving spouse received a lump sum payment of 50% of FAS. Additionally, a pension benefit of one-half the member's benefit is payable to either the spouse or to the dependent children.

TIER II: There is no distinction between service-connected and non-service-connected disability benefits. Pension is 50% of FAS. Service credit is granted during the period of disability. Disability benefits convert to age and service retirement at the earliest date the member is eligible for full retirement benefits. If the member is disabled for at least five years immediately preceding retirement, the member's FAS is adjusted by the actuarial salary increase assumption rate, which currently is 5%, in effect during the period of disability. Disability benefits are offset one dollar for each two dollars earned after the first $10,000 earnings.

Death Benefits

TIER I and TIER II: Service Connected Death - There is no age or service requirement, and a pension of 50% of FAS goes to the spouse, plus 10% of FAS goes to each dependent child under age 18 (or up to age 23 if full time students), to a maximum of 75% of FAS.

Non-Service-connected Death - A lump sum of 100% of FAS goes to the spouse; and a pension of 2.5% of FAS per year of service (to a maximum of 50%) is payable to the spouse. If there is no spouse, the monthly benefit is paid to the dependent children.

Inactive Member Death -If a member had at least 20 years of credited service, but had not reached retirement age, the surviving spouse (if the spouse is the sole beneficiary) may elect a monthly benefit to begin on the date the member would have been eligible to retire, in lieu of a refund of the member's contributions. If an inactive member is eligible to retire when death occurs, and the inactive member's spouse is the sole beneficiary, the spouse may elect to receive benefits as a joint annuitant under any option in lieu of a refund of the member's accumulated contributions.

Post-Retirement Death - A lump sum amount of $4,000, less any death benefit, is payable under local plan provisions. If the member has selected a retirement option, benefits are paid to the joint annuitant or the designated beneficiary. Under joint and survivor options, if the joint annuitant predeceases the retired member, the benefit is increased to the amount the retired member would have received if no option had been selected. Benefits payable to the joint annuitant cease when the joint annuitant dies. If no option is selected, the designated beneficiary receives the excess, if any of the member's accumulated contributions over total benefits paid to the date of death. The surviving spouse of a transfer member (who was covered by local plan on the employer's entry date, who dies after retirement, and who had not elected a retirement benefit option), receives a lump sum payment of 50% of FAS. Additionally, a pension benefit of three-fourths of the member's benefit is payable either to the spouse or to dependent children.

Member & Employer Contributions

Member contributions are 7% of compensation. For members with 32 years of credited service, the contribution rate is reduced to 2% of compensation.

A few members employed before January 1, 1976, have contributions reduced by their Social Security contributions, exclusive of contributions for Medicare. Benefits payable to these members are reduced by one-half of original Social Security benefits accruing from employment with the participating employer.

Individual rates are certified by the Board of Trustees for each participating employer based on the results of annual actuarial valuations.