State of Nevada employees voluntarily choose to participate in either of the two plans mentioned above. Under the Employer Paid Contribution (EPC) plan, the employer pays the total PERS contribution on your behalf, However, these contributions are not deposited to your individual member account and are not available for refund upon termination of employment. The EPC contribution rate for regular members is 28.00% of gross salary, and the rate for police/fire members is 40.50% of gross salary. Under the Employee/Employer Paid contribution plan, the employee and the employer share equally in the contribution to PERS, which is currently 14.50% of gross salary each for regular members. The contribution rate for Police/fire members is 20.75% of gross salary. The employee's after-tax contribution is refundable upon termination of employment if you do not elect to receive a monthly retirement benefit.