December 11, 2017 17:03 Updated Follow The 5.4 percent (effective through Dec. 31, 2016) that certain employers must pay to cover their share of the actuarial unfunded liability in the PERF Hybrid plan. Related articles Do I have to pay the My Choice: Retirement Savings Plan supplemental rate? What is the My Choice: Retirement Savings Plan? Does the gross annual payroll percentage for PERF remain the same or does it change? How much can I pay into the My Choice: Retirement Savings Plan as an employer? Who determines the percentage of gross annual payroll contributed by political subdivisions who enroll their employees in PERF Hybrid?