Utah Code § 49-15-301: Contributions -- Two divisions -- Subdivisions.

(1) Participating employers shall pay the certified contribution rates to the office to maintain this system on a financially and actuarially sound basis.

(2) For purposes of determining contribution rates, this system is divided into two divisions according to Social Security coverage:

(a) members of this system with on-the-job Social Security coverage are Division A; and

(b) members of this system without on-the-job Social Security coverage are in Division B.

(3) In addition to the divisions under Subsection (2) and for the purposes of determining contribution rates, each division under Subsection (2) is further divided as follows:

(a) members of this system with an annual cost-of-living adjustment under Subsection 49-15-403(2)(b) are in Divisions A1 and B1; and

(b) members of this system with an annual cost-of-living adjustment under Subsection 49-15-403(2)(a) are in Divisions A2 and B2.

(4) Contribution rates for a participating employer may be different than for other participating employers based on the participating employer's current funding status and actuarial experience.