June 29, 2026
GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENT NO. 75 (GASB 75) INFORMATION PROVIDED TO EMPLOYERS
The 2026 GASB 75 information is as of and for the year ended June 30, 2025 (measurement date) and is for use in employer's financial statements for the year ended December 31, 2025 or June 30, 2026, whichever is applicable.
PSERS has provided, through the Pension Administration System, (located on the ESS home page, under web links) information necessary to comply with Governmental Accounting Standards Board Statement No. 75 (GASB 75). PSERS has endeavored to provide as much information as possible to its employers as they report in accordance with this GASB Standard. The web links contain explanations of what was provided and what the employers' responsibilities are.
The web links contain the following audited and supplemental information
AUDITED
- Schedule of Employer Allocations
- Schedule of OPEB Amounts by Employer
- Notes to Schedule of Employer Allocations and Schedule of OPEB Amounts by Employer
SUPPLEMENTAL (UNAUDITED)
- Schedule of Amortization of Employers' Deferred Outflows/Inflows
- Schedule of Employers' Changes in Proportion
- Schedule of Separately Financed Specific Liabilities
- Reconciliation of Covered Payroll
- Sample Note Disclosures for School Districts and Charter Schools
Additional GASB 75 Resources can be found on the PSERS website under Employer GASB 75 Information
If you did not receive the information or have any questions regarding the GASB 75 information provided, please send an email to the following email address: RA-PSERSEMPACCT@pa.gov
June 29, 2026
GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENT NO. 68 (GASB 68) INFORMATION PROVIDED TO EMPLOYERS
The 2026 GASB 68 information is as of and for the year ended June 30, 2025 (measurement date) and is for use in employer's financial statements for the year ended December 31, 2025 or June 30, 2026, whichever is applicable.
PSERS has provided, through the Pension Administration System, (located on the ESS home page, under web links) information necessary to comply with Governmental Accounting Standards Board Statement No. 68 (GASB 68). PSERS has endeavored to provide as much information as possible to its employers as they report in accordance with this GASB Standard. The web links contain explanations of what was provided and what the employers' responsibilities are.
The web links contain the following audited and supplemental information:
AUDITED
- Schedule of Employer Allocations
- Schedule of Pension Amounts by Employer
- Notes to Schedule of Employer Allocations and Schedule of Pension Amounts by Employer
SUPPLEMENTAL (UNAUDITED)
- Schedule of Amortization of Employers' Deferred Outflows/Inflows
- Schedule of Employers' Changes in Proportion
- Schedule of Separately Financed Specific Liabilities
- Reconciliation of Contributions
- Sample Note Disclosures for School Districts and Charter Schools
Additional GASB 68 Resources can be found on the PSERS website under Employer GASB 68 Information
If you did not receive the information or have any questions regarding the GASB 68 information provided, please send an email to the following email address: RA-PSERSEMPACCT@pa.gov
February 4, 2026
2025 Premium Assistance Verification
The Premium Assistance Verification process has begun and reports have been mailed to Business Managers of the Commonwealth School Employers. These listings represent monthly Premium Assistance payments made to retirees as a reimbursement of premiums they have paid toward the cost of their own basic medical coverage under your plan. The Internal Revenue Service requires PSERS to verify each year that premiums were actually paid by retirees receiving this reimbursement. PSERS is requesting that employers verify premiums paid during the 2025 calendar year. In order to ensure there is no interruption in Premium Assistance to your plan participants, please complete and return the report to PSERS by March 31, 2026. Questions regarding the 2025 Premium Assistance Verification process should be directed to the Premium Assistance Unit at 1.866.483.5509 or via email at premiumassistanceadminunit@Luminarehealth.com.
Your timely assistance in verifying these payments is appreciated.
June 5, 2025
GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENT NO. 75 (GASB 75) INFORMATION PROVIDED TO EMPLOYERS
The 2025 GASB 75 information is as of and for the year ended June 30, 2024 (measurement date) and is for use in employer's financial statements for the year ended December 31, 2024 or June 30, 2025, whichever is applicable.
PSERS has provided, through the Pension Administration System, (located on the ESS home page, under web links) information necessary to comply with Governmental Accounting Standards Board Statement No. 75 (GASB 75). PSERS has endeavored to provide as much information as possible to its employers as they report in accordance with this GASB Standard. The web links contain explanations of what was provided and what the employers' responsibilities are.
The web links contain the following audited and supplemental information
AUDITED
- Schedule of Employer Allocations
- Schedule of OPEB Amounts by Employer
- Notes to Schedule of Employer Allocations and Schedule of OPEB Amounts by Employer
SUPPLEMENTAL (UNAUDITED)
- Schedule of Amortization of Employers' Deferred Outflows/Inflows
- Schedule of Employers' Changes in Proportion
- Schedule of Separately Financed Specific Liabilities
- Reconciliation of Covered Payroll
- Sample Note Disclosures for School Districts and Charter Schools
Additional GASB 75 Resources can be found on the PSERS website under Employer GASB 75 Information
If you did not receive the information or have any questions regarding the GASB 75 information provided, please send an email to the following email address: RA-PSERSEMPACCT@pa.gov
June 5, 2025
GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENT NO. 68 (GASB 68) INFORMATION PROVIDED TO EMPLOYERS
The 2025 GASB 68 information is as of and for the year ended June 30, 2024 (measurement date) and is for use in employer's financial statements for the year ended December 31, 2024 or June 30, 2025, whichever is applicable.
PSERS has provided, through the Pension Administration System, (located on the ESS home page, under web links) information necessary to comply with Governmental Accounting Standards Board Statement No. 68 (GASB 68). PSERS has endeavored to provide as much information as possible to its employers as they report in accordance with this GASB Standard. The web links contain explanations of what was provided and what the employers' responsibilities are.
The web links contain the following audited and supplemental information:
AUDITED
- Schedule of Employer Allocations
- Schedule of Pension Amounts by Employer
- Notes to Schedule of Employer Allocations and Schedule of Pension Amounts by Employer
SUPPLEMENTAL (UNAUDITED)
- Schedule of Amortization of Employers' Deferred Outflows/Inflows
- Schedule of Employers' Changes in Proportion
- Schedule of Separately Financed Specific Liabilities
- Reconciliation of Contributions
- Sample Note Disclosures for School Districts and Charter Schools
Additional GASB 68 Resources can be found on the PSERS website under Employer GASB 68 Information
If you did not receive the information or have any questions regarding the GASB 68 information provided, please send an email to the following email address: RA-PSERSEMPACCT@pa.gov
January 30, 2025
Annual Premium Assistance Verification
The Premium Assistance Verification process has begun and reports have been mailed to Business Managers of the Commonwealth School Employers. These listings represent monthly Premium Assistance payments made to retirees as a reimbursement of premiums they have paid toward the cost of their own basic medical coverage under your plan. The Internal Revenue Service requires PSERS to verify each year that premiums were actually paid by retirees receiving this reimbursement. PSERS is requesting that employers verify premiums paid during the 2024 calendar year. In order to ensure there is no interruption in Premium Assistance to your plan participants, please complete and return the report by March 31, 2025. Questions regarding the 2024 Premium Assistance Verification process should be directed to the Premium Assistance Unit at 1.866.483.5509 or via email at hopadminunithb@Luminarehealth.com.
Your timely assistance in verifying these payments is appreciated.
