Employer Paid Contributions (EPC) h3 <ul> <li>Employees may voluntarily choose to participate under the Employer Paid Contribution (EPC) plan at any time.</li> <li>Contributions made by the employer under Employer Paid Contribution (EPC) retirement are not available for refund to you should you terminate your employment.</li> <li>The employer makes the contribution to PERS at a rate of 36.75% for Regular members and 58.75%% for Police/Fire members.</li> <li>Your salary is multiplied by a factor to determine the pay rate and reflects the contributions made by the employer to PERS.&nbsp; The current EPC factor is 0.844770% for Regular members and .772950% for Police/Fire.</li> <li>The employer-paid option provides you with more take-home pay than the employee/employer option because of the tax treatment under each option.</li> </ul> Top