The North Carolina General Assembly recently updated the employer contribution rates for the Teachers’ and State Employees’ Retirement System (TSERS) and the Law Enforcement and Officers’ Retirement System (LEORS) for the 2025–26 fiscal year. These new rates, which went into effect on July 1, 2025, were contingent on the passage of a state budget or mini budget.

Although University Human Resources (UHR)–Benefits did not receive the official notification until August, our teams in UHR–Benefits, OIT–EAS and Payroll worked quickly to apply the updated employer rates in time for the August payroll cycle.

What you Need to Know

To keep all retirement contributions current, Payroll ran an additional process for the employer-paid portion of July’s retirement. You might see a separate, zero-dollar paycheck dated August 9, 2025; this is just a record of that catch-up process.