Short answer: your yearly WRS pension is your highest average salary × 2.125% for each of your first 15 years plus 2.25% for each year after in Tier 1, or × 2% a year in Tier 2. Which tier am I? Retiring before full age? See the early-retirement cut and what one more year adds. Load a 30-year Tier 1 example in the calculator.
Tier 1: highest average salary × (2.125% × your first 15 years + 2.25% × each year after).
Tier 2: highest average salary × 2% × your years.
Handbook p. 9, Estimating Your Benefit and Public Employee Pension Benefit TableThat's your yearly benefit under Option 1, before any early-retirement cut. There's no cap. W.S. 9-3-418(a), (g)
WRS's benefit table
The handbook prints how much of your highest average salary each tier replaces. Our calculator gives the same numbers.
| Years of service | Tier 1 | Tier 2 |
|---|---|---|
| 5 | 10.63% | 10% |
| 10 | 21.25% | 20% |
| 15 | 31.88% | 30% |
| 20 | 43.13% | 40% |
| 25 | 54.38% | 50% |
| 30 | 65.63% | 60% |
| Ceiling | None | None |
WRS rounds to two decimals. Exactly, Tier 1 at 20 years is 15 × 2.125% + 5 × 2.25% = 43.125%. Handbook p. 9, Public Employee Pension Benefit Table
The step at 15 years (Tier 1)
Each of your first 15 years earns 2.125%. From year 16 on, each year earns 2.25%. Tier 2 has no step: every year earns 2%. Part years count too, by the month. Handbook p. 9, Months of Service; Actuarial valuation (2026) p. 49, Appendix A, Other Assumptions (o) Benefit Service
If you started before July 1, 1981, WRS also calculates a money purchase benefit (the actuarial equivalent of double your account, with the W.S. 9-3-419 increases) and pays the highest of the Tier 1, Tier 2 and money purchase results. The calculator does not compute the money purchase amount. Handbook p. 10, Potential Benefit Adjustments; W.S. 9-3-418(b); W.S. 9-3-419(a)
Highest average salary (HAS)
Tier 1: average of your highest 36 continuous months of acceptable salary. Tier 2: highest 60 continuous months. Missing months count as zero. Salaries from two or more contributing positions in the plan are combined. Excluded: unused leave payouts, housing and transportation allowances, early retirement incentives and severance, bonuses, insurance premiums/benefits, workers' compensation (except state agencies and UW) and salary spikes meant mainly to raise the pension. Handbook pp. 7-8, Highest Average Salary and What Counts as Acceptable Salary
The WRS Board reviews and can limit unusual increases in HAS whose primary purpose was to raise the retirement benefit. Handbook p. 9, Anti-Spiking Review
Service credit
One month of service credit for 86 or more hours reported in a month; partial credit for fewer hours. Hours from two or more contributing positions combine, up to one full month. Statute: 40 to under 86 hours = 1/2 month; under 40 hours = 1/4 month; never more than one year of credit in a calendar year. Handbook p. 9, Months of Service; W.S. 9-3-417(b)
| Hours in a month | Credit |
|---|---|
| 100 | 1 month |
| 86 | 1 month |
| 60 | 0.5 month |
| 40 | 0.5 month |
| 30 | 0.25 month |
Contributions
Rates are set by law. From July 1, 2026 the Public Employee Plan uses an actuarially determined contribution (ADC) rate, split 49.68% employee / 50.32% employer, reset every two years (July 1 of even years) and limited to a 0.5% change per biennium. Employers may pay part or all of the employee share. For state employees (not school districts), 5.57% of salary of the employee share is paid by the employer. WRS rate sheet (2026) p. 1, Public Employee Pension Plan; Handbook p. 6, Pension Contributions & Account; W.S. 9-3-412(a)-(c); W.S. 9-3-413; W.S. 9-3-413.1(a)(vi)-(vii), (b)
| From | You | Employer | Total |
|---|---|---|---|
| 2026-07-01 | 9.499% | 9.621% | 19.12% |
| 2021-07-01 | 9.25% | 9.37% | 18.62% |
| 2020-07-01 | 9% | 9.12% | 18.12% |
| 2019-07-01 | 8.75% | 8.87% | 17.62% |
| 2018-09-01 | 8.5% | 8.62% | 17.12% |
| 2015-07-01 | 8.25% | 8.37% | 16.62% |
| 2014-07-01 | 8.25% | 7.62% | 15.87% |
| 2013-09-01 | 7.5% | 7.12% | 14.62% |
| 2010-09-01 | 7% | 7.12% | 14.12% |
| 1981-02-28 | 5.57% | 5.68% | 11.25% |
| 1978-01-01 | 5.57% | 5.57% | 11.14% |
WRS rate sheet (2026) p. 1, Public Employee Pension Plan table
An older WRS chart still shows the rates from before July 2026. We use the current ones.
The details
Pension Plan Characteristics shows 18.62% (9.25% / 9.37%) and says 'as of July 1, 2022'. The 2026 rate sheet, Summary Report and valuation show 19.12% (9.499% / 9.621%) from July 1, 2026. Our calculator uses the 2026 rates.
Contribution rates can change every two years. The current rates run through June 2028.
Why
Rates after June 30, 2028 will be set from the Jan. 1, 2027 valuation (changes of at most 0.5% total). They are not known yet.
From the sources
- Your yearly benefit is your highest average salary times a percentage for each year of service. Tier 1: 2.125% a year for your first 15 years and 2.25% for each year after that. Tier 2: 2% a year. There is no cap.Handbook p. 9, Estimating Your Benefit and Public Employee Pension Benefit Table; W.S. 9-3-418(a), (g)
- WRS's own table: 10 years replaces 21.25% of your highest average salary in Tier 1 and 20% in Tier 2; 20 years replaces 43.13% and 40%; 30 years replaces 65.63% and 60%.Handbook p. 9, Public Employee Pension Benefit Table
- Example: a Tier 2 teacher with 30 years and a $60,000 highest average salary gets 30 x 2% = 60%, or $36,000 a year ($3,000 a month), before any option or early-retirement reduction.Handbook p. 9, Public Employee Pension Benefit Table
- If you started before July 1, 1981, WRS also works out a 'money purchase' benefit from your contributions and pays whichever result is highest.Handbook p. 10, Money Purchase Plan; W.S. 9-3-418(b)
- Your highest average salary (HAS) is the average of your highest 36 continuous months of pay in Tier 1, or 60 continuous months in Tier 2. If you hold two contributing jobs in the plan at once, the salaries are added together.Handbook p. 7, Highest Average Salary and Important Note; W.S. 9-3-402(a)(xix)
- Counted: regular pay, used leave, overtime, comp time earned in the last 12 months, retroactive pay from settlements, and National Board Certification pay for educators. Not counted: payouts of unused leave, housing and travel allowances, early retirement incentives and severance, bonuses, insurance, and raises meant mainly to boost your pension.Handbook p. 8, What Counts as Acceptable Salary?; p. 9, Anti-Spiking Review
- If you are vested but don't have the full 36 or 60 months, WRS counts the missing months as zeros.Handbook p. 7, Important Note on Missing Months
- From July 1, 2026 you contribute 9.499% of salary and your employer 9.621% (19.12% total), up from 9.25% and 9.37%. Rates are now reset every two years by an actuarial formula, moving at most 0.5% at a time. Your employer may pay some or all of your share.WRS rate sheet (2026) p. 1; Handbook p. 6; W.S. 9-3-413.1
Questions
How is a WRS pension calculated?
Highest average salary × your benefit percentage. Tier 1 earns 2.125% for each of the first 15 years and 2.25% for each year after that. Tier 2 earns 2% a year. Divide by 12 for the monthly check.
Is there a cap?
No. WRS's table shows no ceiling for either tier.
What counts as salary?
Pay for work, used leave, overtime, comp time earned in the last 12 months, and National Board Certification pay for educators. Unused leave payouts, bonuses, allowances, early retirement incentives and severance don't count.
What do I pay in?
9.499% of your salary from July 1, 2026, and your employer pays 9.621%. Your employer may pay some or all of your share.
Source: WRS Public Employee Pension Plan Handbook, Updated August 2026, pp. 6, 7-8, 9, 10. Also: Actuarial valuation (2026); WRS rate sheet (2026); W.S. §§ 9-3-402, 9-3-412, 9-3-413, 9-3-413.1, 9-3-417, 9-3-418, 9-3-419, 9-3-421. Last reviewed .