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Retirement Reporting

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

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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 2024-25
- 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

Link to: CalSTRS Employer Training Services

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 2024-25
- 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 Percentage Rates & Amounts
  - FY 25-26 Actual & FY 26-27 Budget Amounts Provided by ESSCO
  - 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%