Proportion of the net OPEB liability $ 5,727 8,099 $ 6,622 $ 5,398 $ 6,178
Proportionate share of the net OPEB liability 0.25% 0.32% 0.30% 0.23% 0.24%
Covered payroll $ 4,016 4,548 $ 4,358 $ 3,583 $ 3,888
Proportionate share of the net OPEB liability as a share of covered payroll 142.59% 178.08% 151.95% 150.66% 158.90%
Plan fiduciary net position as a percentage of total OPEB liability 38.38% 29.00% 30.92% 27.32% 24.40%
2022 2021 2020 2019 2018
2022 2021 2020 2019 2018
Hazardous
Proportion of the net OPEB liability/(asset) (12) 26 (19) (62) 3
Proportionate share of the net OPEB liability 0.10% 0.06% 0.07% 0.19% 0.05%
Covered payroll -0- 106 114 $ 309 $ 79
Proportionate share of the net OPEB liability as a share of covered payroll 0.00% 24.53% -16.67% -20.06% 3.80%
Plan fiduciary net position as a percentage of total OPEB liability 101.85% 92.00% 105.29% 106.83% 98.80%
Note: This table represents data that is one year in arrears.
Changes in assumptions: For Fiscal year 2022, the single discount rate was changed from 5.43% to 5.26% for nonhazardous and from 5.28% to 5.01% for hazardous plan to reflect changes in the expectations for future healthcare costs. Additionally, House Bill 8 changed how required employer contributions were calculated, changing the methodology to a blended rate using a combination of percentage of covered payroll and an actuarial determined fixed amount. For Fiscal year 2021, the discount rate was changed from 5.73% to 5.43% for nonhazardous and from 5.66% to 5.28% for hazardous. The assumed increase in future health care costs, or trend assumption, was updated to better reflect the plans' anticipated long-term healthcare cost. For fiscal year 2020, the discount rate was changed from 5.86% to 5.73% for nonhazardous and from 5.88% to 5.66% for hazardous.
95.