Supplemental employer contribution for PERS, HPORS, SRS, GWPORS

This bill increases employer contributions to four Montana state retirement systems: the Public Employees' Retirement System, Highway Patrol Officers' Retirement System, Sheriffs' Retirement System, and Game Wardens and Peace Officers' Retirement System. It establishes a new supplemental contribution rate of 2.27% for the Public Employees' Retirement System, which was previously set to increase annually until 2024. The bill also creates new employer contribution requirements for the Highway Patrol, Sheriff, and Game Warden retirement systems, funding them through annual state transfers and actuarially determined rates. These changes aim to address unfunded liabilities in these pension systems by requiring employers to pay additional percentages of employee compensation.