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Chapter 15. Employee Contributions of California Education Code >> Division 1. >> Title 1. >> Part 13. >> Chapter 15.
By accepting employment to perform creditable service, a
person consents to make contributions pursuant to Sections 22901 and
22901.7 for service and compensation credited under this part.
(a) Each member of the Defined Benefit Program shall
contribute to the retirement fund an amount equivalent to 8 percent
of the member's creditable compensation, unless he or she is a member
subject to the California Public Employees' Pension Reform Act of
2013.
(b) Each member subject to the California Public Employees' Pension Reform Act of 2013 shall contribute to the retirement fund an amount equivalent to the percentage of the member's creditable compensation calculated as follows:
(1) An initial percentage equal to 50 percent of the normal cost rate of benefits applicable to members subject to the California Public Employees' Pension Reform Act of 2013, rounded to the nearest quarter of 1 percent. The normal cost rate shall be adopted by the board.
(2) Notwithstanding paragraph (1), once established, the percentage described in paragraph (1) shall not be adjusted on account of a change to the normal cost rate, as adopted by the board, unless the normal cost rate increases or decreases by more than 1 percent of payroll above or below the normal cost rate in effect at the time the percentage is first established or, if later, the normal cost rate in effect at the time of the last adjustment.
(3) Notwithstanding subdivision (e) of Section 7522.30 of the Government Code, this subdivision shall not be subject to the collective bargaining process.
(c) Notwithstanding Section 22905, any member contributions for service performed during the 2010-11 school year with a service period ending after December 31, 2010, shall be credited pursuant to subdivision (a).
(b) Each member subject to the California Public Employees' Pension Reform Act of 2013 shall contribute to the retirement fund an amount equivalent to the percentage of the member's creditable compensation calculated as follows:
(1) An initial percentage equal to 50 percent of the normal cost rate of benefits applicable to members subject to the California Public Employees' Pension Reform Act of 2013, rounded to the nearest quarter of 1 percent. The normal cost rate shall be adopted by the board.
(2) Notwithstanding paragraph (1), once established, the percentage described in paragraph (1) shall not be adjusted on account of a change to the normal cost rate, as adopted by the board, unless the normal cost rate increases or decreases by more than 1 percent of payroll above or below the normal cost rate in effect at the time the percentage is first established or, if later, the normal cost rate in effect at the time of the last adjustment.
(3) Notwithstanding subdivision (e) of Section 7522.30 of the Government Code, this subdivision shall not be subject to the collective bargaining process.
(c) Notwithstanding Section 22905, any member contributions for service performed during the 2010-11 school year with a service period ending after December 31, 2010, shall be credited pursuant to subdivision (a).
(a) Notwithstanding Section 22901, the normal rate of
contribution for a "state employee," as defined in subdivision (c) of
Section 3513 of the Government Code, who is a member of the Defined
Benefit Program, may be established by a memorandum of understanding
reached pursuant to Section 3517.5 of the Government Code. The
memorandum of understanding shall be controlling without further
legislative action, except that if the provisions of the memorandum
of understanding require the expenditure of funds, the provisions may
not become effective unless approved by the Legislature in the
annual Budget Act.
(b) The Director of Human Resources may establish the normal rate of contribution for a state employee who is a member of the Defined Benefit Program who is excepted from the definition of "state employee" in subdivision (c) of Section 3513 of the Government Code, and an officer or employee of the executive branch of state government who is not a member of the civil service. The normal rate of contribution shall be the same for all members identified in this subdivision. The contribution rate shall be effective the beginning of the pay period indicated by the Director of Human Resources but shall be no earlier than the beginning of the pay period following the date the board receives notification.
(b) The Director of Human Resources may establish the normal rate of contribution for a state employee who is a member of the Defined Benefit Program who is excepted from the definition of "state employee" in subdivision (c) of Section 3513 of the Government Code, and an officer or employee of the executive branch of state government who is not a member of the civil service. The normal rate of contribution shall be the same for all members identified in this subdivision. The contribution rate shall be effective the beginning of the pay period indicated by the Director of Human Resources but shall be no earlier than the beginning of the pay period following the date the board receives notification.
(a) Commencing July 1, 2014, the amount of contributions
required under subdivision (a) of Section 22901 and Section 22901.3
as it applies to a member who is not subject to the Public Employees'
Pension Reform Act of 2013 shall increase by the percentage of the
member's compensation that is creditable to the Defined Benefit
Program as follows:
(1) On July 1, 2014, by 0.15 percent.
(2) On July 1, 2015, by 1.20 percent.
(3) On July 1, 2016, by 2.25 percent.
(b) Commencing July 1, 2014, the amount of contributions required under subdivision (b) of Section 22901 and Section 22901.3 as it applies to members who are subject to the Public Employees' Pension Reform Act of 2013 shall increase by the following percentages of the member's compensation that is creditable to the Defined Benefit Program as follows:
(1) On July 1, 2014, by 0.15 percent.
(2) On July 1, 2015, by 0.56 percent.
(3) On July 1, 2016, by 1.205 percent.
(c) The act adding this section establishes the improvement factor provided pursuant to Sections 22140 and 22141 as a vested benefit pursuant to a contractually enforceable promise and a comparable new advantage in exchange for the contribution increases made pursuant to this section.
(1) On July 1, 2014, by 0.15 percent.
(2) On July 1, 2015, by 1.20 percent.
(3) On July 1, 2016, by 2.25 percent.
(b) Commencing July 1, 2014, the amount of contributions required under subdivision (b) of Section 22901 and Section 22901.3 as it applies to members who are subject to the Public Employees' Pension Reform Act of 2013 shall increase by the following percentages of the member's compensation that is creditable to the Defined Benefit Program as follows:
(1) On July 1, 2014, by 0.15 percent.
(2) On July 1, 2015, by 0.56 percent.
(3) On July 1, 2016, by 1.205 percent.
(c) The act adding this section establishes the improvement factor provided pursuant to Sections 22140 and 22141 as a vested benefit pursuant to a contractually enforceable promise and a comparable new advantage in exchange for the contribution increases made pursuant to this section.
Members' accumulated retirement contributions and those
other contributions required for credited service under this part
shall be in the amounts required based on rates of contribution
applicable for the years included in that period.
Notwithstanding Sections 22901, 22901.3, 22901.7, 22956, and
23000, the state and each school district, community college
district, county board of education, and county superintendent of
schools, may pick up, for the sole purpose of deferring taxes, as
authorized by Section 414(h)(2) of the Internal Revenue Code of 1986
(26 U.S.C. Sec. 414(h)(2)) and Section 17501 of the Revenue and
Taxation Code, all of the contributions required to be paid under
this part by a member of the Defined Benefit Program, provided that
the contributions are deducted from the creditable compensation of
the member.
Notwithstanding any other provision of law, the state may
pick up all or a portion of the contributions required to be paid
under this part by a state employee who is a member of the Defined
Benefit Program, provided that the contributions are deducted from
the creditable compensation of the member. The pickup of member
contributions shall be through a salary reduction program pursuant to
Section 414(h)(2) of the Internal Revenue Code of 1986 (26 U.S.C.A.
Sec. 414(h)(2)). These contributions shall be reported as
employer-paid member contributions, and shall be credited to the
account of the member.
(a) Member contributions pursuant to Sections 22901,
22901.3, and 22901.7, employer contributions pursuant to Section
22903 or 22904, and member contributions made by an employer pursuant
to Section 22909 shall be credited to the member's individual
account under the Defined Benefit Program or the Defined Benefit
Supplement Program, whichever is applicable pursuant to the
provisions of this part.
(b) Except as provided in subdivision (g), member and employer contributions, exclusive of contributions pursuant to Sections 22901.7, 22950.5, and 22951, on a member's compensation under the following circumstances shall be credited to the member's Defined Benefit Supplement account:
(1) Compensation for creditable service that exceeds one year in a school year.
(2) Compensation that is determined by the system to have been paid to enhance a member's benefits pursuant to subdivision (b) of Section 22119.2 or to not reflect sound principles that support the integrity of the retirement fund pursuant to subdivision (f) of Section 22119.2.
(3) Compensation that is paid for a limited number of times as specified by law, a collective bargaining agreement, or an employment agreement.
(c) A member may not make voluntary pretax or posttax contributions under the Defined Benefit Supplement Program, except as provided in subdivision (d), nor may a member redeposit amounts previously distributed based on the balance in the member's Defined Benefit Supplement account.
(d) Member and employer contributions pursuant to paragraph (1) of subdivision (b) under the Defined Benefit Supplement Program shall be credited to the accounts of members as of July 1 each year following a determination by the system under the provisions of this part that those contributions should be credited to the Defined Benefit Supplement Program. Any other contributions under the Defined Benefit Supplement Program pursuant to paragraph (2) or (3) of subdivision (b), shall be credited to the individual account of the member upon receipt by the system. Contributions to a member's Defined Benefit Supplement account shall be identified separately from the member's contributions credited under the Defined Benefit Program.
(e) Any contributions on compensation that is creditable to the Defined Benefit Supplement account shall be limited to the contributions made pursuant to Sections 22901, 22901.3, 22950, and 22951. Any excess member contributions, as determined by the system, shall be returned to the member through the employer and any excess employer contributions shall be returned to the employer.
(f) The provisions of this section shall become operative on July 1, 2002, if the revenue limit cost-of-living adjustment computed by the Superintendent of Public Instruction for the 2001-02 fiscal year is equal to or greater than 3.5 percent. Otherwise this section shall become operative on July 1, 2003.
(g) Paragraphs (2) and (3) of subdivision (b) shall not apply to a member subject to the California Public Employees' Pension Reform Act of 2013.
(b) Except as provided in subdivision (g), member and employer contributions, exclusive of contributions pursuant to Sections 22901.7, 22950.5, and 22951, on a member's compensation under the following circumstances shall be credited to the member's Defined Benefit Supplement account:
(1) Compensation for creditable service that exceeds one year in a school year.
(2) Compensation that is determined by the system to have been paid to enhance a member's benefits pursuant to subdivision (b) of Section 22119.2 or to not reflect sound principles that support the integrity of the retirement fund pursuant to subdivision (f) of Section 22119.2.
(3) Compensation that is paid for a limited number of times as specified by law, a collective bargaining agreement, or an employment agreement.
(c) A member may not make voluntary pretax or posttax contributions under the Defined Benefit Supplement Program, except as provided in subdivision (d), nor may a member redeposit amounts previously distributed based on the balance in the member's Defined Benefit Supplement account.
(d) Member and employer contributions pursuant to paragraph (1) of subdivision (b) under the Defined Benefit Supplement Program shall be credited to the accounts of members as of July 1 each year following a determination by the system under the provisions of this part that those contributions should be credited to the Defined Benefit Supplement Program. Any other contributions under the Defined Benefit Supplement Program pursuant to paragraph (2) or (3) of subdivision (b), shall be credited to the individual account of the member upon receipt by the system. Contributions to a member's Defined Benefit Supplement account shall be identified separately from the member's contributions credited under the Defined Benefit Program.
(e) Any contributions on compensation that is creditable to the Defined Benefit Supplement account shall be limited to the contributions made pursuant to Sections 22901, 22901.3, 22950, and 22951. Any excess member contributions, as determined by the system, shall be returned to the member through the employer and any excess employer contributions shall be returned to the employer.
(f) The provisions of this section shall become operative on July 1, 2002, if the revenue limit cost-of-living adjustment computed by the Superintendent of Public Instruction for the 2001-02 fiscal year is equal to or greater than 3.5 percent. Otherwise this section shall become operative on July 1, 2003.
(g) Paragraphs (2) and (3) of subdivision (b) shall not apply to a member subject to the California Public Employees' Pension Reform Act of 2013.
A member's contributions that were made with respect to
service that was erroneously credited under the Defined Benefit
Program shall be returned to the member if the contributions for that
service cannot be credited under the Defined Benefit Supplement
Program pursuant to this part.
Accumulated retirement contributions credited under this
part to the account of a member whose date of birth is changed in the
records of the system after December 31, 1979, shall be adjusted to
the proper amount based on the correct birth date by either of the
following methods:
(a) A refund of the excess contributions plus credited interest from the end of the school year in which contributions were overpaid because of the incorrect birth date.
(b) Payment by the member of the contributions due to the plan under this part plus regular interest from the end of the school year in which the contributions were underpaid to the date of payment.
(a) A refund of the excess contributions plus credited interest from the end of the school year in which contributions were overpaid because of the incorrect birth date.
(b) Payment by the member of the contributions due to the plan under this part plus regular interest from the end of the school year in which the contributions were underpaid to the date of payment.
(a) Subject to rules prescribed by the board, any member may
elect to make annuity deposit contributions for the purpose of
providing additional retirement income. However, on and after January
1, 1983, the system shall not accept any annuity deposit
contributions.
(b) Accumulated annuity deposit contributions may be withdrawn as provided in Section 23107.
(b) Accumulated annuity deposit contributions may be withdrawn as provided in Section 23107.
(a) Notwithstanding Sections 22901, 22956, and 23000, an
employer may pay all or a portion of the contributions required to be
paid by a member of the Defined Benefit Program. Where the member is
included in a group or class of employment in which no members are
subject to the California Public Employees' Pension Reform Act of
2013, the payment shall be for all members in the group or class of
employment. The payments shall be credited to member accounts
pursuant to Section 22905. The employer shall report contributions to
the system as if the member and the employer were paying the
contributions in accordance with this part, notwithstanding this
section. For purposes of this chapter, the member's contributions
shall be considered to be the percentage of the member's creditable
compensation that would have been paid pursuant to this chapter,
notwithstanding this section. Notwithstanding Section 22119.2,
contributions paid pursuant to this section may not be included in
creditable compensation.
(b) Nothing in this section shall be construed to limit the authority of an employer to periodically increase, reduce, or eliminate the payment by the employer of all or a portion of the contributions required to be paid by members of the Defined Benefit Program, as authorized by this section.
(c) This section shall only apply to an employer that is picking up members' contributions pursuant to Section 22903 or 22904.
(d) As of January 1, 2013, this section shall not apply if the group or class of employment includes members who are subject to the Public Employees' Pension Reform Act of 2013. If the terms of a written agreement with an exclusive representative or a written employment agreement that is in effect on January 1, 2013, would be impaired by this subdivision, this subdivision shall not apply to the employer and members subject to that written agreement until the expiration of that written agreement. A renewal, amendment, or any other extension of that written agreement shall be subject to the requirements of this subdivision.
(e) As of January 1, 2014, this section shall not apply if the group or class of employment does not include members who are subject to the Public Employees' Pension Reform Act of 2013. If the terms of a written agreement with an exclusive representative or a written employment agreement that is in effect on January 1, 2014, would be impaired by this subdivision, this subdivision shall not apply to the employer and members subject to that written agreement until the expiration of that written agreement. A renewal, amendment, or any other extension of that written agreement shall be subject to the requirements of this subdivision.
(b) Nothing in this section shall be construed to limit the authority of an employer to periodically increase, reduce, or eliminate the payment by the employer of all or a portion of the contributions required to be paid by members of the Defined Benefit Program, as authorized by this section.
(c) This section shall only apply to an employer that is picking up members' contributions pursuant to Section 22903 or 22904.
(d) As of January 1, 2013, this section shall not apply if the group or class of employment includes members who are subject to the Public Employees' Pension Reform Act of 2013. If the terms of a written agreement with an exclusive representative or a written employment agreement that is in effect on January 1, 2013, would be impaired by this subdivision, this subdivision shall not apply to the employer and members subject to that written agreement until the expiration of that written agreement. A renewal, amendment, or any other extension of that written agreement shall be subject to the requirements of this subdivision.
(e) As of January 1, 2014, this section shall not apply if the group or class of employment does not include members who are subject to the Public Employees' Pension Reform Act of 2013. If the terms of a written agreement with an exclusive representative or a written employment agreement that is in effect on January 1, 2014, would be impaired by this subdivision, this subdivision shall not apply to the employer and members subject to that written agreement until the expiration of that written agreement. A renewal, amendment, or any other extension of that written agreement shall be subject to the requirements of this subdivision.
