The mission of the District Retiree Health Contribution is to contribute to the funding of the District’s other post-employment benefits (OPEB) liabilities. 

District government retirees who were first employed after September 30, 1987 ("post-87") may obtain health insurance (pursuant to D.C. Code 1-622) and life insurance (pursuant to D.C. Code 1-623) from the District. The federal government is responsible for funding OPEB costs for District government retirees who were first employed prior to October 1, 1987 ("pre-87"). The Annuitants' Health and Life Insurance Employer Contribution Trust Fund pays the District's portion of post-87 retirees' health and life insurance premiums. The Governmental Accounting Standards Board requires state and local governments, including the District, to recognize any OPEB liability in their financial statements. The District is budgeting an actuarially determined annual OPEB contribution to cover normal costs and other actuarially determined liabilities. The approved budget of the District Retiree Health Contribution represents the District’s FY 2026 contribution to the funding of its OPEB liabilities.     

The District's contribution to the cost of health, vision, and dental insurance premiums for retirees and their dependents is based on the amount of creditable service of the retiree. The District’s maximum contribution for the cost of healthcare for retirees is 75.0 percent, the same as the contribution for all current employees.