Skip to main content
Payment calendarCheck mailed March 28Direct deposit April 1

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All circulars are effective unless superseded by a newer circular.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

EIC25-2

3/10/2025

Updates to the Penalties and Interest regulations

This circular is intended to summarize recent updates made to the Penalties and Interest regulations in Article 15.5, Chapter 1, Division 3, Title 5 of the California Code of Regulations.

EIC25-1

2/21/2025

Clarifying the use of Contribution Code 0

Explains the impacts of using Contribution Code 0 in employer reporting and clarifies appropriate usage. It also distinguishes Contribution Code 0 from Pay Code 0 to address common confusion.

EIC24-9

12/19/2024

New 2025 statutes impacting CalSTRS

Notifies employers of the legislation impacting CalSTRS that was chaptered in 2024.

EIC24-8

12/2/2024

Employer training opportunities

Notifies employers of training opportunities in the final half of the 2024-25 fiscal year. Covers topics related to the Teachers' Retirement Law and accurate reporting.

EIC24-7

10/9/2024

Employment termination certification requirements and updates to the Refund Application (RF1360)

Notifies employers of the updates made to the Refund Application (RF1360) form to clarify the requirements for refunding.

EIC24-6

7/26/2024

Employer training opportunites

Provides scheduled training events for the first half of the 2024-25 fiscal year and information on how to schedule training.

EIC24-5

7/15/2024

Annual update

Notifies employers of the annual update process for 2023-24 fiscal year and employer reporting deadlines.

EIC24-4

4/12/2024

Electronic signatures for Employer Services forms

Notifies employers about the use of electronic signatures for Employer Services forms.

EIC24-3

3/28/2024

Retirement of Employer Connect Newsletter

Informs that the Employer Connect Newsletter has officially retired with the Winter 2024 publication.

EIC24-2

3/28/2024

Postponing the new file format

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

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

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

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

Announces the Employer Reporting Responsibilities Series, a new computer-based training.

EIC23-1

2/22/2024

Pension plan limits for tax year 2023

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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.