2019 2018
KSU's proportion of the net OPEB liability $ 5,626 $ 5,880
State's proportionate share of the net OPEB liability 2,700 2,630
Total $ 8,326 $ 8,510
KSU's proportionate share of the net OPEB liability 0.16% 0.16%
KSU's covered payroll $ 19,083 $ 17,779
KSU's proportionate share of the net OPEB liability as a share of its covered employee payroll 29.48% 33.07%
Plan fiduciary net position as a percentage of total OPEB liability 25.50% 21.18%
Note: This table represents data that is one year in arrears.
Changes in assumptions: For fiscal year 2019, healthcare cost trend rates decreased to 0.00% from 1.02% for Medicare Part B Premiums. The municipal bond index rate increased from 3.56% to 3.89%.
Change in benefit terms: For fiscal year 2018, the eligibility for non-single subsidies (NSS) for the KEHP-participating members who retired prior to July 1, 2010 was restored, but the state will only finance, via its KEHP “Shared Responsibility” contributions, the costs of the NSS related to those KEHP-participating members who retired on or after July 1, 2010.
| 2019 | 2018 | |
| Contractually required contribution | $ 297 | $ 287 |
| Contributions in relation to the contractually required contribution | $ 297 | $ 287 |
| Contribution deficiency (excess) | $ - | $ - |
| KSU covered payroll | $ 22,544 | $ 19,083 |
| Contributions as a percentage of covered payroll | 1.32% | 1.50% |
Note: These are 10-year schedules. However, the information in this schedule is not required to be presented retroactively. Years will be added to this schedule in future fiscal years until 10-years of information is available.
69.