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CAM KẾT QUỸ nghỉ hưu (Tiếp theo) hệ thống hưu trí của giáo viên A. Nhà nước Illinois (Tiếp theo) Theo ERO đường ống, người sử dụng lao động đóng góp tối đa là 100% của tiền lương cao nhất của thành viên được sử dụng trong việc tính toán tiền lương trung bình cuối cùng. Theo ERO thay đổi, người sử dụng lao động đóng góp tối đa là 117,5%. Cả hai phần trăm trong 100 và 117,5% mức tối đa áp dụng khi các thành viên là 55 tuổi khi nghỉ hưu | CALHOUN GREENE JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION 40 NOTES TO FINANCIAL STATEMENTS 8. RETIREMENT FUND COMMITMENTS Continued A. Teachers Retirement System of the State of Illinois Continued Under the Pipeline ERO the maximum employer contribution was 100 percent of the member s highest salary used in the final average salary calculation. Under the Modified ERO the maximum employer contribution is 117.5 percent. Both the 100 percent and 117.5 percent maximums apply when the member is age 55 at retirement. For the three years ended June 30 2009 the Regional Office of Education 40 paid no employer contributions under the Early Retirement Option. Salary increases over 6 percent and excess sick leave - Public Act 94-0004 added two additional employer contributions to TRS. If an employer grants salary increases over 6 percent and those salaries are used to calculate a retiree s final average salary the employer makes a contribution to TRS. The contribution will cover the difference in actuarial cost of the benefit based on actual salary increases and the benefit based on salary increases of up to 6 percent. For the three years ended June 30 2009 the Regional Office of Education 40 made no payments to TRS for employer contributions due on salary increases in excess of 6 percent. If an employer grants sick leave days in excess of the normal annual allotment and those days are used as TRS service credit the employer makes a contribution to TRS. The contribution is based on the number of excess sick leave days used as service credit the highest salary used to calculate final average salary and the TRS total normal cost rate 18.67 percent of salary during the year ended June 30 2009 . For the three years ended June 30 2009 the Regional Office of Education 40 made no payments to TRS for sick leave days granted in the excess of the normal annual allotment. TRS financial information an explanation of TRS benefits and descriptions of member employer and .