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Oregon Public Employees Retirement System -- Administration, Oregon -- Officials and employees -- Pensions -- Taxation


To test the feasibility of applying its ”Total Employer Cost of Compensation” (TECC) analytical framework to K-12 school personnel, the Center for Public Service (CPS) collected and validated data from five Oregon school districts (Beaverton, Hillsboro, Lake Oswego, Salem-Keizer, and Portland), along with two in Washington State (Seattle and Vancouver) and one in Idaho (Boise).

The four main categories of TECC costs – salary; employer-paid health care; retirement benefits; and the value of paid time off (PTO) – were then calculated for several different K-12 teacher “archetypes” – e.g., Entry-level teachers with a BA degree; Mid-stage teachers with an MA degree and 10 years’ experience; and Latter-stage teachers with 30 years’ experience and an MA degree with additional graduate credits.

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