Reporting Instruction Manual
Hybrid plans

Pension Plus Plan

The Pension Plus Plan started in 2010. It pairs a pension with a savings account. Both the employee and the employer must pay into these parts. These employees have either a premium subsidy or a Personal Healthcare Fund.

Pension rates

For the pension, the amount a member pays depends on their wages:

• 3.0% for the first $5,000.00.
• 3.6% for pay between $5,000.01 and $15,000.00.
• 6.4% for pay over $15,000.00.

Savings and healthcare rates

Starting Oct. 1, 2025, members with the premium subsidy don't pay for that benefit. Before that date, they paid 3.0%.

For the savings, employees usually start by paying 2.0% of their gross wages. The employer matches 50% of what the member pays, up to a 1.0% limit. Employees can change their savings rate through Voya Financial. If they change their rate, your employer match may also change.

Pension Plus 2 Plan

The Pension Plus 2 Plan is for employees who first worked on or after Feb. 1, 2018. New employees who started on or after July 1, 2024, will stay in this plan if they don't choose a different one within 75 days.

Pension rates

This plan also has a pension and a savings. For the pension part, the  employee and the employer split the cost evenly. These rates may change every year. Check the current Contribution Rates page for the tables with the exact amounts.

Savings and healthcare rates

Employees in this plan have the Personal Healthcare Fund. Both the employee and the employer pay 2.0% of gross wages for this fund. 

For the savings part, employees start at a 2.0% rate. The employer matches half of the member's rate, up to 1.0%. Employees can change their rate to any whole number. For example, they can choose 3.0% or 4.0%, but they cannot choose 3.5%.