---
title: O.C.G.A. § 45-18-28. Minimum annual required contributions; employer responsibilities.
collection: code
id: 45-18-28
cite_as: O.C.G.A. § 45-18-28 (2025)
canonical_url: https://georgiacommons.org/code/45-18-28
md_url: https://georgiacommons.org/code/45-18-28.md
text_url: https://georgiacommons.org/code/45-18-28/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t45-(v33)-2016-pdf.pdf?sfvrsn=cde47f8a_0#page=533
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.
up: https://georgiacommons.org/code/45-18.md
previous: https://georgiacommons.org/code/45-18-27.md
next: https://georgiacommons.org/code/45-18-30.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PUBLIC OFFICERS AND EMPLOYEES / EMPLOYEES’ INSURANCE AND BENEFITS PLANS / STATE EMPLOYEES’ HEALTH INSURANCE PLAN AND POST- EMPLOYMENT HEALTH BENEFIT FUND / STATE EMPLOYEES POST-EMPLOYMENT HEALTH BENEFIT FUND
---

# O.C.G.A. § 45-18-28. Minimum annual required contributions; employer responsibilities.

(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 Part 1 of this article.

(c) It shall be the responsibility of state agencies to make contributions to the fund, subject to appropriations, in accordance with the employer contribution rate established by the board.

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

## History

Code 1981, § 45-18-28, enacted by Ga. L. 2009, p. 49, § 2/SB 122.