ED10-02 Employer Reporting of Payroll Deductions for Accounts Receivables

Employer Directive

The purpose of this employer directive is to inform employers of the procedures required to establish and report  (a) voluntary receivable payments (tax deferred and non-tax deferred) under Internal Revenue Code Section 414 (h)(2) and Education Code Section 22801(a), 22823, 22826(b), and 23203(c), and (b) mandatory receivable payments (nontax deferred) for overpaid benefits under Education Code Section 22459.

Employer Directives [ED] convey legal requirements and prohibitions and document CalSTRS policy for school district and community college employers.

For an accessible version of this directive, contact ADACoordinator@CalSTRS.com.