Employer information circulars
Employer information circulars are sent to school district and community college employers as informal guidance that provides immediate information on a single topic.
Employers are responsible for keeping themselves informed and apprised of changes in the law. Employer information circulars are intended to serve as a reference only; they do not take precedence over the law.
If you have questions or need older circulars, contact your CalSTRS employer service representative.
All circulars are effective unless superseded by a newer circular.
Email updates
To receive a notification when new employer information circulars and employer directives are available, subscribe to email updates.
Be aware that employers are responsible for updating their contact information for emailed employer information circulars and employer directives.
| Circular | Effective date | Subject | Description |
|---|---|---|---|
| EIC24-4 | 4/12/2024 | [Electronic signatures for Employer Services forms](https://www.calstrs.com/files/e80385ffe/EIC24-4ElectronicSignatures.pdf) | Notifies employers about the use of electronic signatures for Employer Services forms. |
| EIC24-3 | 3/28/2024 | [Retirement of Employer Connect Newsletter](https://www.calstrs.com/files/b7eba15a6/EIC24-3RetirementofEmployerConnectNewsletter.pdf) | Informs that the Employer Connect Newsletter has officially retired with the Winter 2024 publication. |
| EIC24-2 | 3/28/2024 | [Postponing the new file format](https://www.calstrs.com/files/a3c129914/EIC24-2PostponingNewFileFormat.pdf) | CalSTRS is postponing the use of the Pension Solution Project’s new file format in order to minimize transition risk and maximize employer training opportunities. This will also allow the new file format to incorporate any necessary changes to align with pending legislation. |
| EIC24-1 | 2/29/2024 | [Pension plan limits for tax year 2024](https://www.calstrs.com/files/4868fd436/EmployerInformationCircular-PensionPlanLimits2024.pdf) | Alerts employers to the Internal Revenue Service pension plan limits for tax year 2024 and informs employers of the creditable compensation limit under the Teachers’ Retirement Law for CalSTRS members and participants who are subject to the California Public Employees’ Pension Reform Act of 2013 (PEPRA). |
| EIC23-4 | 12/27/2024 | [New 2024 statutes impacting CalSTRS](https://www.calstrs.com/files/5afe45876/EIC23-4New2024StatutesImpactingCalSTRS.pdf) | CalSTRS is working to implement bills signed into law this year, including one that has an impact to current employer processes. As these bills take effect, CalSTRS will provide employers with further detailed updates. |
| EIC23-3 | 12/18/2023 | [Changes to requests to review employer approved edits](https://www.calstrs.com/files/837649774/EIC23-3ChangesToRequestsToReviewEmployerApprovedEdits.pdf) | Employers currently receive requests to review Employer Approved Edits on a biannual basis. Employer Help is increasing the frequency of these requests to a quarterly basis effective November 13, 2023, and consolidating the requests to include all reporting for a specific type of edit on one spreadsheet instead of multiple requests for each report source or direct report unit. |
| EIC23-2 | 11/8/2024 | [Employer Reporting Responsibilities Series](https://www.calstrs.com/files/5cf08c7f7/EIC23-2EmployerReportingResponsiblitiesSeries.pdf) | Announces the Employer Reporting Responsibilities Series, a new computer-based training. |
| EIC23-1 | 2/22/2024 | [Pension plan limits for tax year 2023](https://www.calstrs.com/files/462a73956/EIC23-1PensionPlanLimitsforTaxYear2023.pdf) | Alerts employers to the Internal Revenue Service pension plan limits for tax year 2023 and informs employers of the creditable compensation limit under the Teachers’ Retirement Law for CalSTRS members and participants who are subject to the California Public Employees’ Pension Reform Act of 2013 (PEPRA). |
| EIC22-4 | 12/27/2022 | [New 2023 statutes impacting CalSTRS](https://www.calstrs.com/files/00641ea22/EICVolume38Issue4.pdf) | CalSTRS is working to implement bills signed into law this year, including a few that have a major impact to current CalSTRS and employer processes. As these bills take effect in 2023, CalSTRS will provide employers with further detailed updates. |
| EIC22-3 | 10/12/2022 | [Exchange and sojourn teachers](https://www.calstrs.com/files/cd364cb99/EICVolume28Issue3.pdf) | This circular is being reissued to provide information and guidance concerning "exchange" and "sojourn" teachers. |
| EIC22-2 | 2/9/2022 | [Pension plan limits for tax year 2022](https://www.calstrs.com/files/be55bce8f/EICVolume28Issue2.pdf) | Alerts employers to the Internal Revenue Service pension plan limits for tax year 2022 and informs employers of the creditable compensation limit under the Teachers’ Retirement Law for CalSTRS members and participants who are subject to the California Public Employees’ Pension Reform Act of 2013 (PEPRA). |
| EIC22-1 | 1/20/2022 | [Reporting payments related to teacher shortages](https://www.calstrs.com/files/8c84f4a03/eic22-1.pdf) | Districts may be considering compensating current employees for performing additional creditable service or teaching additional students. These payments must meet the definition of creditable compensation to be reportable to CalSTRS. |
| EIC21-6 | 8/3/2021 | [One-time off-salary schedule payments](https://www.calstrs.com/files/67277a755/eic21-6.pdf) | As additional one-time funding is being disbursed to schools, new payments to faculty are being approved, and we are receiving questions about the creditability of this compensation. |
| EIC21-5 | 6/11/2021 | [When to report employee training to CalSTRS](https://www.calstrs.com/files/aed492ccb/eic21-5.pdf) | Employees may be required or offered an opportunity to participate in different types of training classes and programs. When determining if and how the compensation paid for performing these activities should be reported to CalSTRS, it is important to establish whether the compensation is paid in accordance with the definition of “creditable compensation” and the creditable compensation regulations. |
| EIC21-4 | 6/11/2021 | [CalSTRS creditable service: Impact of AB 1505 on teacher service at charter schools](https://www.calstrs.com/files/ad19a4dfb/eic21-4.pdf) | Chapter 486, Statutes of 2019 (Assembly Bill 1505), changed credentialing requirements in California charter schools. These legislative changes have raised questions regarding creditable service and mandatory membership requirements of teachers in the CalSTRS Defined Benefit and Cash Balance Benefit programs. |
| EIC21-3 | 6/9/2021 | [Common COVID-19-related employer questions](https://www.calstrs.com/files/007cf0ba4/eic21-3.pdf) | School districts and county offices of education have been changing some of their regular practices and have been reaching out to CalSTRS with questions about whether changes related to compensation and service are creditable and how to report them. These changes include increasing the base days for the school year, offering more sick days to employees, and offering more leave for employees affected by COVID-19. |
| EIC21-1 | 2/16/2021 | [Pension plan limits for tax year 2021](https://www.calstrs.com/files/cd13a0e11/eic21-1.pdf) | Alerts employers to the Internal Revenue Service pension plan limits for tax year 2021 and informs employers of the creditable compensation limit under the Teachers’ Retirement Law for CalSTRS members and participants who are subject to the California Public Employees’ Pension Reform Act of 2013 (PEPRA). |
| EIC20-6 | 9/21/2020 | [Effects of reduction in school funds](https://www.calstrs.com/files/dc7d99c55/eic20-6.pdf) | Due to budget constraints, some school districts may be considering furloughs, salary reductions and retirement incentives. The following is information about the potential impact of furloughs, salary reductions and retirements to employers and CalSTRS members. |
| EIC20-4 | 3/16/2020 | [Effects of school closures due to COVID-19](https://www.calstrs.com/files/c80f8ff58/eic20-4.pdf) | CalSTRS understands the need for guidance as school districts, county offices of education or other governing bodies authorize school closures based on COVID-19 concerns. |
| EIC20-3 | 2/26/2020 | [Pension plan limits for tax year 2020](https://www.calstrs.com/files/a818b7713/eic20-3.pdf) | Alerts employers to the Internal Revenue Service pension plan limits for tax year 2020 and informs employers of the creditable compensation limit under the Teachers’ Retirement Law for CalSTRS members and participants who are subject to the California Public Employees’ Pension Reform Act of 2013 (PEPRA). |
| EIC20-1 | 1/22/2020 | [Crediting of contributions and penalties and interest payments](https://www.calstrs.com/files/03f32d8e8/eic20-1.pdf) | Notifies employers that effective January 21, 2020, CalSTRS has discontinued the process of issuing refund checks to employers for overpayment of contributions and/or penalties and interest payments. Effective January 21, 2020, overpayment of contributions and/or penalties and interest payments will be credited to employer accounts. |
| EIC19-1 | 2/8/2019 | [Pension plan limits for tax year 2019](https://www.calstrs.com/files/da7d2a58e/eic19-1.pdf) | Alerts employers to the Internal Revenue Service pension plan limits for tax year 2019 and informs employers of the creditable compensation limit under the Teachers’ Retirement Law for CalSTRS members and participants who are subject to the California Public Employees’ Pension Reform Act of 2013 (PEPRA). |
| Letter | 1/28/2019 | [Employer information circulars and employer directives no longer available via mail](https://www.calstrs.com/files/927bea2b7/circularsanddirectivesupdate-2019.pdf) | Informs employers that CalSTRS will no longer be issuing hard copies of employer information circulars and employer directives by mail beginning on July 1, 2019. |