---
title: O.C.G.A. § 20-2-879. Minimum annual required contributions; employer obligations.
collection: code
id: 20-2-879
cite_as: O.C.G.A. § 20-2-879 (2025)
canonical_url: https://georgiacommons.org/code/20-2-879
md_url: https://georgiacommons.org/code/20-2-879.md
text_url: https://georgiacommons.org/code/20-2-879/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t20-ch1-2a-(v17)-2022-pdf.pdf?sfvrsn=9db936c6_0#page=751
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: EDUCATION / ELEMENTARY AND SECONDARY EDUCATION / TEACHERS AND OTHER SCHOOL PERSONNEL / HEALTH INSURANCE PLANS / School Personnel Post-employment Health Benefit Fund
---

# O.C.G.A. § 20-2-879. Minimum annual required contributions; employer obligations.

(a) The board shall annually determine the minimum annual required contributions sufficient to maintain the fund in an actuarially sound manner in accordance with Governmental Accounting Standards Board Statement No. 43 or any subsequent Governmental Accounting Standards Board statements that may be applicable to the fund.

(b) The board may annually establish required employer contributions to the fund which are supplemental to required employer contributions to the health plans as set forth in Subparts 2 and 3 of this part.

(c) It shall be the responsibility of employers to make contributions to the fund in accordance with the employer contribution rates established by the board.

## History

Code 1981, § 20-2-879, enacted by Ga. L. 2009, p. 49, § 1/SB 122.