Skip To Main Content

Retirement Reporting

This page contains information related to CalPERS (Public Employees' Retirement System) and CalSTRS (State Teachers' Retirement System). Click the links below.

Tabs

CalPERS
CalSTRS

CalPERS

Link to: CalPERS (Public Employees' Retirement System)

Link to: Public Employees' Retirement Law

Link to: Public Agency & Schools Reference Guide

Link to: Introduction to myCalPERS for Business Partners

Link to: Special Compensation Reportability Table

Link to: Full-Time Equivalent Pay Rate Calculator (applies to Classified Positions only)

Circulars
Directives
Forms
Instructions
Retirement Contribution Summaries
- FY 2023-24
- FY 2022-23
- FY 2021-22
- FY 2020-21
- FY 2019-20
- FY 2018-19
- FY 2017-18
- FY 2016-17
- FY 2015-16
- FY 2014-15
- FY 2013-14
- FY 2012-13
- FY 2011-12
GASB 68
- CDE Letter - New Financial Reporting Requiements for Pensions dated July 2, 2015
- PERS On-Behalf Calculation Template
- PERS On-Behalf Calculation Amounts
  - FY 18-19 Actual SB 90 Amount Provided by ESSCO

CalSTRS

Link to: CalSTRS (State Teachers' Retirement System)

Link to: Teachers' Retirement Law Volume I
Link to: Teachers' Retirement Law Volume II

Link to: CalSTRS Employer Support Portal

AB 1667 Advisory Letters
- Frequently Asked Questions
- Advisory Letter Request Form
Circulars
Directives
Forms
- CalSTRS Retiree Earnings Paid Through Accounts Payable Form (Rev. 03-05-18)
- SR 0554E Express Benefit Form - STRS Sick Leave Form (Rev. 01/20)
  - Excess Sick Leave Present Value Factors
- CB 533 Cash Balance Benefit Program (Rev. 06/25)
  (D19 San Bruno and D31 Jefferson UHSD only)
- ES 350 Permissive Membership (Rev. 06/25)
  - ES 350 Checklist
- ES 372 Retirement System Election (Rev. 06/25)
- ES 1161 Reduced Workload Eligibility Certification (Rev. 04/23)
- SR 1897 Request for Separation-From-Service Requirement Exemption Form (Rev. 07/24)
- STRS New Hire Nonbinary Gender Form
Instructions
- Annualized Pay Rates-Minimum Full-Time Standards
- Reporting Codes and Descriptions - Cheat Sheet (posted 05-22-17)
- STRS Appointments
  - STRS Membership Rule (Rev. 07-23-2021)
- STRS - Working After Retirement Information Sheet (updated 01-27-25)
How to Dispute CalSTRS Penalities and Interests
- STRS Penalities and Interest Details (posted 09-26-16)
- Contriibution Account Portal Navigation (posted 04-09-15)
- Creating Dispute (posted 04-09-15)
- Adding Documentations Dispute (posted 04-09-15)
Retirement Contribution Summaries
- FY 2023-24
  - Excess Cotribution Refunds
- FY 2022-23
  - Excess Contribution Refunds
- FY 2021-22
  - Excess Contribution Refunds
- FY 2020-21
  - Excess Contribution Refunds
- FY 2019-20
  - Excess Contribution Refunds
- FY 2018-19
  - Excess Contribution Refunds
- FY 2017-18
  - Excess Contribution Refunds
- FY 2016-17
  - Excess Contribution Refunds
- FY 2015-16
  - Excess Contribution Refunds
- FY 2014-15
  - Excess Contribution Refunds
- FY 2013-14
- FY 2012-13
- FY 2011-12
GASB 68
- CDE Letter - New Financial Reporting Requiements for Pensions dated July 2, 2015
- STRS On-Behalf Calculation Template (Rev. 02-09-17)
  - Template and Journal Entry Import Instructions (Rev. 08-31-20)
- STRS On-Behalf Calculation Percentage Rates & Amounts
  - FY 24-25 Actual & FY 25-26 Budget Amounts Provided by ESSCO
  - FY 23-24 Actual & FY 24-25 Budget Amounts Provided by ESSCO
  - FY 22-23 Actual & FY 23-24 Budget Amounts Provided by ESSCO
  - FY 21-22 Actual & FY 22-23 Budget Amounts Provided by ESSCO
  - FY 20-21 Actual & FY 21-22 Budget Amounts Provided by ESSCO
  - FY 19-20 Actual & FY 20-21 Budget Amounts Provided by ESSCO
  - FY 18-19 Actual & FY 19-20 Budget Amounts with SB 90 Addition Provided by ESSCO
  - FY 18-19 Actual & FY 19-20 Budget Amounts Provided by ESSCO
  - FY 17-18 Actual & FY 18-19 Budget Amounts Provided by ESSCO
  - FY 16-17 - multiply FY 14-15 STRS creditable earnings by 8.578248%
  - FY 15-16 - multiply FY 13-14 STRS creditable earnings by 7.125890%
  - FY 14-15 - multiply FY 12-13 STRS creditable earnings by 5.678848%