March 30, 2017 18:35 Updated Follow The fund’s actuary determines the gross annual payroll percentage amount. Related articles Does the gross annual payroll percentage for PERF remain the same or does it change? What PERF plans can I offer my employees as a political subdivision employer? Where do I find the PERF handbook? What is the My Choice: Retirement Savings Plan supplemental rate? What is the PERF Hybrid Plan?