---
title: O.C.G.A. § 47-21-25. Annual duties.
collection: code
id: 47-21-25
cite_as: O.C.G.A. § 47-21-25 (2025)
canonical_url: https://georgiacommons.org/code/47-21-25
md_url: https://georgiacommons.org/code/47-21-25.md
text_url: https://georgiacommons.org/code/47-21-25/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t47-(v35)-2010-pdf.pdf?sfvrsn=7d4bbd90_0#page=685
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/47-21.md
previous: https://georgiacommons.org/code/47-21-24.md
next: https://georgiacommons.org/code/47-22-1.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: RETIREMENT AND PENSIONS / REGENTS RETIREMENT PLAN / REGENTS RETIREMENT HEALTH BENEFIT FUND
---

# O.C.G.A. § 47-21-25. Annual duties.

(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 employer contribution rates for the purpose of establishing the health plan from fiscal year to fiscal year and additional employer contribution rates in accordance with the health plan for other post-employments benefits.

(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, § 47-21-25, enacted by Ga. L. 2007, p. 68, § 3/SB 156.