6.01.05: Pension Plus Plan

Members who first worked on July 1, 2010 through January 31, 2018, participate in the Pension Plus plan.

The Pension Plus plan combines a Defined Benefit (DB) plan and a Defined Contribution (DC) plan. It includes member and employer contributions towards both the DB and DC. A mandatory 3% member contribution to the Health Care Contribution (HCC), or Premium Subsidy, fund was included and required until February 1, 2013, when the reform of 2012 offered an election choice for Pension Plus members.

In 2012, eligible Pension Plus members were offered an election to choose the Personal Healthcare Fund (PHF) in place of the mandatory 3% Health Care Contribution. The Personal Healthcare Fund, effective February 1, 2013 if elected, has an initial mandatory employee deduction of 2% of gross earnings*. See section History of Retirement Health Care Contributions.

Type Member Contribution                   Employer Contribution
Pension Plus Plan

Pension Plus Defined Benefit
(DTL2 record)

$0 – $5,000.00

$5,000.01 – $15,000.00

Over $15,000.00


3.0% of reportable compensation

3.6% of reportable compensation

6.4% of reportable compensation

See Employer Contribution Rate table

Health Care Contribution Fund (HCC)
(DTL2 record)


Personal Healthcare Fund (PHF)
effective 2/1/2013 if elected
(DTL4 record)

3.0% of reportable compensation


2.0% of gross earnings*



2.0% of gross earnings*

Pension Plus Defined Contribution Mandatory (DTL4 record)

(Member may increase or decrease the contribution percent, but any amount over 2% must be in whole integers, such as 3% or 4% but not 3.5%)

2.0% of gross earnings*

1.0% of gross earnings* (Must match 50% of employee percent up to 1%. See table below for examples.)

Member Contribution Percent* Employer Match**

Pension Plus Defined Contribution Examples
If member has a 2% contribution... Employer match would be 1.0%
If member changes to 1% contribution... Employer match would be 0.5%
If member has a 8% contribution... Employer match would be 1.0%

*Once an account has been established with the third party administrator (TPA) for a member in a Defined Contribution plan or Personal Healthcare Fund the member may increase or decrease the member mandatory DC contribution or they may opt out of the plan by changing the deduction to 0%. A change in the member contribution amount may result in a change to the employer contribution percentage as well. For all Pension Plus members with a Personal Healthcare Fund the first 2% of DC contributions must go into the PHF and must be matched 100% by the employer. Any member contributions over 2% are reported as DC contributions and an employer match deduction may apply based on the benefit plan of the employee.

**Employer may elect to change the match amount on an annual basis beginning January 1, 2012.

Last updated: 07/26/2018