The Kentucky Employees Retirement System (KERS) is applicable for all positions that do not require certification or a 4-year college degree. Regular full-time employees must participate by law. Part-time employees who average 100 or more hours of work per month over a calendar or fiscal year must also participate. For more information, download the WKU Retirement Manual or visit Kentucky Employees Retirement System (KERS).

The Kentucky Employees Retirement System – Hazardous Duty Coverage (KRS-H) is applicable for any position whose principal duties involve active law enforcement, and as approved by the Retirement System. For more information, download the WKU Retirement Manual or Kentucky Employees Retirement System - Hazardous Duty (KRS-H).

The Teachers’ Retirement System (TRS) is applicable for all positions that require either certification or graduation from a four year college or university as a condition of employment. All full-time faculty and professional staff meeting the eligibility criteria are covered by TRS. Part-time employees who hold positions equal to 70% time or greater are also covered by TRS. For more information, download the WKU Retirement Manual or visit Teacher Retirement System (TRS).

The Optional Retirement Plan (ORP) is a Defined Contribution Plan and is available to those individuals who would otherwise be required to participate in the Teachers’ Retirement System (TRS).  Employees may elect the ORP as an alternative to TRS. The providers of WKU’s ORP are Fidelity, VOYA, TIAA and Corebridge Financial.  

WKU’s Defined Contribution Plan is qualified under Section 403(b) of the Internal Revenue Service and pays benefits based strictly on contributions and interest earned on those contributions. Both the employee and the University contribute a percentage of salary to the selected company for funding of the individual retirement accounts.  For more information, download the WKU Retirement Manual.

All employees working at least 20 hours per week are eligible to participate in WKU’s
supplemental retirement plan offerings. Employee participation in these plans is voluntary and includes employee contributions only. Plans are designed to provide a supplemental savings vehicle to the mandatory retirement plans outlined above. All supplemental retirement plans are qualified under Section 403(b), 457(b), or 401(k) of the Internal Revenue Code. Employees are eligible to participate in any of the following supplemental retirement plan types: 401(k),
403(b), ROTH 403(b), 457(b).

KERS

TRS

TRS 100 Day Form