Employer and administrative directives
Employer directives convey legal requirements and prohibitions and document CalSTRS policy for school district and community college employers.
Employers are responsible for keeping themselves informed and apprised of changes in the law. Employer directives are intended to serve as a reference only; they do not take precedence over the law.
If you have questions or need older directives, contact your CalSTRS employer service representative.
All employer directives are effective unless superseded by a newer employer directive.
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Be aware that employers are responsible for updating their contact information for emailed employer information circulars and employer directives.
| Directive | Effective date | Subject | Supersedes | Description |
|---|---|---|---|---|
| ED2024-05 | 6/14/2024 | [Reporting of workers' compensation](https://www.calstrs.com/files/a13faa81c/ED2024-05ReportingofWorkersCompensation.pdf) | Provides information regarding employer responsibilities related to the reporting of workers' compensation. | |
| ED2024-04 | 6/3/2024 | [Contribution and interest rates and present value factor for fiscal year 2024–2025](https://www.calstrs.com/files/a8e0c045f/ED2024-04-ContributionInterestRatesPresentValueFactorFY2024-25.pdf) | ED2023-03 | Communicates rates and present value factors for the Defined Benefit, Defined Benefit Supplement and Cash Balance Benefit programs, as set forth in statute and as adopted by the Teachers' Retirement Board. |
| ED2024-03 | 5/28/2024 | [Fiscal year 2024–25 creditable compensation limit for CalSTRS 2% at 62 Defined Benefit Program members and Cash Balance Benefit Program participants subject to PEPRA, and reporting requirement for creditable compensation that exceeds the annual creditable compensation cap](https://www.calstrs.com/files/1074b0646/ED2024-03-CreditableCompensationLimitFY24-25.pdf) | ED2023-02 | Informs employers of the 2024–25 fiscal year limit on creditable compensation for CalSTRS 2% at 62 Defined Benefit Program members and Cash Balance Benefit Program participants subject to the California Public Employees' Pension Reform Act of 2013 (PEPRA), and reporting requirements when reporting creditable compensation that is above the annual creditable compensation cap. |
| ED2024-02 | 3/26/2024 | [Reporting sick leave as provided by the Healthy Workplaces, Healthy Families Act of 2014](https://www.calstrs.com/files/a319c2d66/ED2024-02ReportingSickLeaveasProvidedbytheHealthyWorkplacesHealthyFamiliesActof2014.pdf) | ED2017-06 | Provides employers direction regarding reporting the use of sick leave as provided by the Healthy Workplaces, Healthy Families Act of 2014. |
| ED2024-01 | 2/26/2024 | [Postretirement earnings limit and disability allowance earnings limit for the 2023–24 and 2024–25 fiscal years, and disability retirement earnings limit for the 2024 calendar year](https://www.calstrs.com/files/674ee015e/ED2024-01PostretirementEarningsLimit.pdf) | ED2023-01 | Informs and reminds employers of annual earnings limits, separation-from-service requirements and incentive restrictions for the 2023–24 and 2024–25 fiscal years. |
| ED2023-04 | 10/16/2023 | [Compliance with the Federal Uniformed Services Employment and Reemployment Rights Act of 1994](https://www.calstrs.com/files/f0fc4181f/directive2023-04.pdf) | ED2017-02 | Notifies employers of employee rights and employer requirements under the federal Uniformed Services Employment and Reemployment Rights Act of 1994. |
| ED2023-01 | 2/22/2023 | [Postretirement earnings limit and disability allowance earnings limit for the 2022–23 and 2023–24 fiscal years, and disability retirement earnings limit for the 2023 calendar year](https://www.calstrs.com/files/320fee74f/ED2023-01-PostRetirementEarningsLimit.pdf) | ED2022-03 | Informs and reminds employers of annual earnings limits, separation-from-service requirements and incentive restrictions for the 2022–23 and 2023–24 fiscal years. |
| ED2022-04 | 3/11/2022 | [Executive Order N-4-22](https://www.calstrs.com/files/8604e596f/ED2022-04.pdf) | ED2021-01 | Informs employer of Executive Order N-4-22 and how it impacts provisions of previously implemented Executive Orders N-3-22 and N-12-21. |
| ED2022-02 | 2/24/2022 | [Reduced Workload Program](https://www.calstrs.com/files/e91988540/ED2022-02+Reduced+Workload+Program.pdf) | ED2017-07 | Updated to include direction about how employers should report remuneration in addition to salary compensation for 2% at 62 Reduced Workload Participants. This directive contains information for county offices of education, school districts, charter schools, and community college districts. |
| ED2021-08 | 12/7/2021 | [Service credit for an elected officer](https://www.calstrs.com/files/9c917f6dd/directive2021-08.pdf) | ED2011-04 | Notifies employers of changes to Education Code sections 22711, 44987 and 87768.5 contained in Chapter 539, Statutes of 2021 (Senate Bill 294), which becomes effective January 1, 2022, and applies retroactively to September 1, 1978. This directive is also intended to remind employers how to report service for employees granted a compensated leave of absence to serve as elected officers of an employee organization. |
| ED2021-07 | 12/7/2021 | [Enrollment in CalSTRS benefit programs](https://www.calstrs.com/files/7e8f26e37/directive2021-07.pdf) | ED2021-02 | Provides information related to membership in the Defined Benefit Program, participation in the Cash Balance Benefit Program and elections regarding other public retirement systems. Information provided is inclusive of amendments enacted by Senate Bill 634 (Chapter 186, Statutes of 2021). |
| ED2021-04 | 4/26/2021 | [Unused sick leave](https://www.calstrs.com/files/15ea640b9/directive2021-04.pdf) | ED2020-01 | Provides information related to unused sick leave. Compared to previous communication, this directive provides additional information related to determining when sick leave reporting is required and locating bills for excess sick leave. |
| ED2021-01 | 2/16/2021 | [Changes in the Teachers’ Retirement Law made by Chapter 275, Statutes of 2020, (Assembly Bill 2101)](https://www.calstrs.com/files/633f6973d/directive2021-01.pdf) | Notifies employers of changes to Education Code sections contained in Chapter 275, Statutes of 2020 (Assembly Bill 2101), that affect employers and became effective January 1, 2021. | |
| ED2020-07 | 12/11/2020 | [CalSTRS Retirement Incentive Program and legislative changes](https://www.calstrs.com/files/f5cdfe8d1/directive2020-07.pdf) | ED2016-06 | Informs and reminds employers of procedures regarding the Retirement Incentive Program and legislative changes and the impact on the Retirement Incentive Program. |
| ED2020-06 | 11/30/2020 | [AB 2101: Leave of absence update](https://www.calstrs.com/files/89e149557/directive2020-06.pdf) | ED2016-02 | Notifies employers of changes to Education Code section 22144.3 contained in Chapter 275, Statutes of 2020 (Assembly Bill 2101), which becomes effective January 1, 2021, and applies retroactively to January 1, 2016. |
| ED2020-05 | 6/11/2020 | [Mandate of electronic fund payments for retirement contributions](https://www.calstrs.com/files/53e8e4b7e/directive2020-05.pdf) | ED2019-03 | Informs and provides guidance to all employing agencies remitting contributions to CalSTRS about the provisions set forth in Assembly Bill 2052 (Chapter 125, Statutes of 2018), effective on July 1, 2020, as approved by the Teachers' Retirement Board. |