Your 2018 Form 1099-R will be available online on January 18, 2019 and mailed by January 31, 2019. The form includes benefit payments issued from January 1, 2018 through December 31, 2018.
View or print your Form 1099-R using your secure online myCalSTRS account.
Active and inactive members may now view their 2018 Retirement Progress Report on myCalSTRS. Your Retirement Progress Report provides a personalized overview of your CalSTRS account and benefits.
Employer Information Circulars are sent to school district and community college employers as informal guidance that provides immediate information on a single topic.
CalSTRS will no longer be issuing hard copies of employer information circulars and employer directives by mail beginning on July 1, 2019.
Discontinuing delivery of employer information circulars and employer directives by mail is an extension of our ongoing sustainability efforts to conserve environmental resources.
Employers are responsible for keeping themselves informed and apprised of changes in the law. Employer information circulars and employer directives are intended to serve as a reference only; they do not take precedence over the law.
If you wish to receive a notification when new employer information circulars and employer directives are available, subscribe to email updates. Please be aware that employers are responsible for updating their contact information for emailed employer information circulars and employer directives.
If you have any questions, please contact your CalSTRS Employer Services Representative.
The purpose of this circular is to alert employers to the Internal Revenue Service pension plan limits for tax year 2019 and to inform employers of the creditable compensation limit under the Teachers’ Retirement Law for California State Teachers’ Retirement System (CalSTRS) members and participants who are subject to the California Public Employees’ Pension Reform Act of 2013 (PEPRA).
The purpose of this letter is to inform employers that CalSTRS will no longer be issuing hard copies of employer information circulars and employer directives by mail beginning on July 1, 2019.
Discontinuing delivery of employer information circulars and employer directives by mail is an extension of our ongoing sustainability efforts to conserve environmental resources.
The purpose of this circular is to inform employers of the 2018-19 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).
The purpose of this circular is to clarify the options available to employers regarding the reporting and remitting of contributions and the impact to members.
Supersedes 2011 Employer Information Circular Volume 27, Issue 5
The purpose of this circular is to clarify the options available to employers
regarding the reporting and remitting of contributions and the impact to members.
The purpose of this circular is to inform employers and other stakeholders that the board will meet in May 2018 and is expected to adopt a revised normal cost for CalSTRS 2% at 62 members, fully reflecting all of the new actuarial assumptions adopted in 2017. The new normal cost is expected to result in an increase of 1 percent of creditable compensation in the contribution rate for CalSTRS 2% at 62 members, adjusting that rate from 9.205 percent to 10.205 percent. The new contribution rate would be effective on July 1, 2018.
The employer contribution rate will continue to increase as per the schedule set in statute. For fiscal year 2018–19, the employer contribution rate to the Defined Benefit Program is 16.28 percent of creditable compensation.
The May board meeting will be broadcast online at CalSTRS.com/teachers-retirement-board. After the May meeting, CalSTRS will issue an Employer Directive to announce the actual contribution rates in effect for the 2018–19 fiscal year.
The purpose of this circular is to alert employers to the Internal Revenue Service pension plan limits for tax year 2018 and to inform employers of the creditable compensation limit under the Teachers’ Retirement Law for California State Teachers’ Retirement System (CalSTRS) members and participants who are subject to the California Public Employees’ Pension Reform Act of 2013 (PEPRA). CalSTRS is not authorized to give tax advice; accordingly, if you have any questions about these or any other Internal Revenue Code (IRC) sections, please contact your tax advisor or the Internal Revenue Service.
The following limits apply to benefits paid and compensation creditable to the Defined Benefit (DB), the Defined Benefit Supplement (DBS) and the Cash Balance (CB) Benefit programs.
Pension Solution, the CalSTRS project to replace the current pension system technology and processes, is well underway. Before the conclusion of this significant project, multiple systems used by employers, CalSTRS staff and members will be replaced. The replacement of the current versions of the Secure Employer Website (SEW) and the Contribution Account Portal (CAP) will bring the greatest changes to employers.
The project is being rolled out in three phases to occur over the next several years.
The purpose of this circular is to inform employers of the 2017-18 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).
The creditable compensation limit applies to compensation creditable to the Defined Benefit, Defined Benefit Supplement and Cash Balance Benefit programs.
In March 2017, CalSTRS will complete a 403bCompare.com website redesign. CalSTRS 403bCompare program resulted from legislation requiring CalSTRS to create an online resource for free objective information about 403(b) products offered by vendors that are registered with 403bCompare.
The purpose of this circular is to alert employers that the Internal Revenue Service has announced the pension plan limits for tax year 2017 and to inform employers of the creditable compensation limit under the Teachers’ Retirement Law for California State Teachers’ Retirement System (CalSTRS) members and participants who are subject to the California Public Employees’ Pension Reform Act of 2013 (PEPRA).
The following limits apply to benefits paid and compensation creditable to the Defined Benefit (DB), the Defined Benefit Supplement (DBS) and the Cash Balance (CB) Benefit programs.
CalSTRS is not authorized to give tax advice; accordingly, if you have any questions about these or any other Internal Revenue Code (IRC) sections, please contact your tax advisor or the Internal Revenue Service.
The purpose of this circular is to inform employers and other stakeholders of the decision-making process involved in determining the actuarial assumptions and to provide information regarding the impact and timing of any potential contribution rate increases for certain CalSTRS members and the state that may result from changes to these assumptions.
CalSTRS 2% at 62 Members and Cash Balance Participants Subject to PEPRA
The purpose of this circular is to inform employers of the 2016-17 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).
In response to concerns about the difficulty employers are having in hiring teachers, including substitute teachers, during the current teacher shortage, the purpose of this circular is to inform employers that existing law provides for an exemption to the separation-from-service requirement imposed immediately after retirement if the retired CalSTRS Defined Benefit Program member or Cash Balance Benefit Program participant receiving an annuity is hired in a critically needed position and meets other eligibility criteria.
Supersedes Employer Information Circular Volume 25; Issue 11 (EIC09-11)
This employer information circular is to inform employers to discontinue the use of the CalPERS/CalSTRS Decision Tree.
The CalPERS/CalSTRS Decision Tree was developed as a job aid to help employers in determining if an employee is eligible to make a retirement system election or permissive membership election. It was not intended to take precedence over the law. CalSTRS does not rely on the scenarios outlined in the CalPERS/CalSTRS Decision Tree when determining retirement system election or permissive membership election eligibility; therefore, we are discontinuing the use of the CalPERS/CalSTRS Decision Tree.
The purpose of this circular is to alert employers that the Internal Revenue Service has announced the pension plan limits for tax year 2016 and to inform employers of the creditable compensation limit under the Teachers’ Retirement Law for California State Teachers’ Retirement System (CalSTRS) members and participants who are subject to the California Public Employees’ Pension Reform Act of 2013 (PEPRA).
The purpose of this employer information circular is to inform County Offices of Education, School Districts, Community Colleges and Charter Schools of common employer audit findings and provide guidance to avoid these findings in the future.
The purpose of this circular is to inform employers of the creditable compensation limit for Defined Benefit CalSTRS 2% at 62 members and Cash Balance participants subject to the California Public Employees’ Pension Reform Act of 2013 (PEPRA) for the 2015-16 fiscal year.
The purpose of this circular is to alert employers that the Internal Revenue Service has announced the pension plan limits for tax year 2015 and to inform employers of the creditable compensation limit under the Teachers’ Retirement Law for California State Teachers’ Retirement System (CalSTRS) members and participants who are subject to the California Public Employees’ Pension Reform Act of 2013 (PEPRA).
The purpose of this circular is to alert employers that on January 1, 2015, CalSTRS Creditable Compensation Regulations, Sections 27200 through 27602 of Chapter 2, Division 3, Title 5 of the California Code of Regulations become effective. The regulations clarify Education Code sections 22112.5, 22119.2 and 22905 and apply to CalSTRS 2% at 60 members.
Pension2, CalSTRS’ voluntary supplemental savings plan, is currently transitioning to its new recordkeeper, Voya FinancialTM, from TIAA-CREF. The purpose of this circular is to alert employers of the upcoming changes, in addition to providing information and resources to help make the transition easier for you and your employees.
The purpose of this circular is to alert employers that the creditable compensation limit for Defined Benefit CalSTRS 2% at 62 members and Cash Balance participants subject to the California Public Employees’ Pension Reform Act of 2013 (PEPRA) has changed for the 2014-15 fiscal year. The creditable compensation limit applies to compensation creditable to the Defined Benefit (DB), the Defined Benefit Supplement (DBS), and the Cash Balance (CB) Benefit programs.
The purpose of this circular is to alert employers that Governmental Accounting Standards Board Statement No. 68 (GASB 68), effective for fiscal years beginning after June 15, 2014, will result in significant changes to their financial statements as a participating employer in the State Teachers’ Retirement Plan (STRP), a cost-sharing, multiple-employer defined benefit pension plan.
The purpose of this circular is to alert employers that the Internal Revenue Service has announced the pension plan limits for tax year 2014 and to inform employers of the compensation limit under the Teachers’ Retirement Law for CalSTRS members and participants who are first hired to perform creditable service on or after January 1, 2013.
The purpose of this circular is to provide guidance to employers in providing the right of retirement system election when a California State Teachers’ Retirement System (CalSTRS) member changes position that requires membership in another public retirement system.
The purpose of this circular is to remind and provide guidance for community college employers regarding how to report earnings and contributions for part-time faculty and adult education instructors.
The purpose of this circular is to alert employers that the Internal Revenue Service has announced the pension plan limits for tax year 2013 and to inform employers of the compensation limit for CalSTRS members and participants who are first hired to perform creditable service on or after January 1, 2013.
The purpose of this circular is to inform employers of a change to Education Code Section 22713 with regard to termination of the Reduced Workload Program (RWP).
The purpose of this circular is to provide guidance for employers regarding the importance of supplying substantiating documents used for the calculation of service credit and final compensation.
The purpose of this circular is to inform County Offices of Education, School Districts, Community Colleges and Charter Schools of common employer audit findings and to provide guidance on preventive actions to take to avoid these findings in the future.
CalSTRS is currently in the preliminary stages of developing and adopting regulations relating to the timely reporting and remittance of contributions made by CalSTRS members and employers. Those regulations have not been adopted, are subject to change as the regulatory process proceeds, are not yet in effect and are not expected to be in effect any earlier than mid-2012.
The 403bCompare Web site has just completed a review and update of information listed on the web site, with special attention focused on the fee comparison section. During a routine review of vendor products and information it was determined that many vendors had not updated the fee
section of the web site.
It is important that CalSTRS maintain accurate addresses in order to mail important information to our members, such as the annual Retirement Progress Reports. In the past CalSTRS required employers to submit address file updates once a year.
The purpose of this circular is to inform you that the attached Retirement System Election form (ES 372) has been revised. Please immediately discontinue use of the old form.
The purpose of this circular is to retract the Employer Information Circular Volume 25; Issue 9 of May 29, 2009, as it contained an error regarding the Community College requirement indicating that participation could not be above that of a department chair.
The purpose of this circular is to remind employers of the qualifications and requirements of both the employers and employees that must be met and approved prior to participating in the Reduced Workload Program (RWP).
Effective July 1, 2009, CalSTRS will require reporting of Classification Code and Base Hours on the Monthly and Supplemental Reports of Retirement Contributions (F496 files) for members employed by a community college in part-time (hourly or daily) or adult education assignments.
It is important that CalSTRS receive updated employee address information in order to mail communications, such as the Retirement Progress Report, to the appropriate address. CalSTRS requires employee address file updates from all employers in order to keep our database current and ensure that we have the members’ most current addresses.
CalSTRS Sacramento headquarters is moving in June 2009. This circular shares with you and your employees, who are CalSTRS members, contact instructions for employers and CalSTRS member services and delivery of applications and forms.
The purpose of this circular is to clarify for employers the ways in which community college parity payments can be reported to CalSTRS’ Defined Benefit Program.
The purpose of this circular is to alert employers that the Internal Revenue Service has announced the pension plan limits for tax year 2009. The following limits apply to benefits paid and compensation attributable to the Defined Benefit (DB), the Defined Benefit Supplement (DBS), and the Cash Balance (CB) Benefit Programs.
Due to budget constraints, some school districts may be considering furloughs, salary reductions and retirement incentives. Following is information about the potential effects of furloughs, salary reductions, and retirements to employers and CalSTRS members.
New federal regulations that became effective January 1, 2009, made significant changes in the way the 403(b) plans are managed. The new rules are complex. As a result, you may be facing unintended consequences and unexpected problems.
The purpose of this circular is to inform employers that effective March 31, 2009, CalSTRS will require the use of CalSTRS Secure Employer Web site (SEW) for all Remote Employer Access Program (REAP) applications. Access to the REAP applications using your Virtual Private Network (VPN) connection will no longer be available as of March 31, 2009.
Effective with Release 3.0 of the Secure Employer Web site (SEW), scheduled for early December, 2008, the security forms required for access to CalSTRS information will change.
The purpose of this circular is to alert community college employers of the passage of Assembly Bill 591, Chapter 84, Statutes of 2008. The legislation takes effect on January 1, 2009.
This circular is provided to update employers with information that was distributed to CalSTRS members the week of October 20, 2008, via My CalSTRS, regular U.S. mail, and email to approximately 250,000 CalSTRS members and beneficiaries.
Security of our members’ data is of paramount concern to CalSTRS. The Secure Employer Web site (SEW) not only improves employer reporting processes but also ensures confidentiality of member data though encryption, authentication and secure communication tools.
The purpose of this circular is to inform employers of the provisions of California Education Code section 22711 which outlines reporting requirements for CalSTRS members elected to serve as elected officers of employee organizations.
The security of our member data is of paramount concern to CalSTRS. The Secure Employer Web site (SEW) provides additional security, but the successful protection of personal information also requires diligence on the part of both CalSTRS and employers.
Due to budget constraints, some school districts may be considering furloughs, salary reductions and retirement incentives. Following is information about the potential effects of furloughs, salary reductions, and retirements to employers and CalSTRS members.
With the availability of online reports through the Secure Employer Website (SEW), starting with fiscal year 2008-2009, CalSTRS will no longer be mailing hard copies of Source Variance Reports.
The purpose of this circular is to alert employers to a change to Education Code Section 22713 enacted by Chapter 323, Statutes of 2007 (Assembly Bill 757) to clarify provisions of the Reduced Workload Program.
CalSTRS announces some important changes to the employer reporting process. Some of these changes were introduced in the Employer Information Circular, Volume 23; Issue 11, dated October 11, 2007.
If you missed CalSTRS’ webinar on December 4, 2007, which included an overview of the new Internal Revenue Service (IRS) 403(b) regulations, you have another opportunity to take part in a webcast on January 22, 2008 from 10:00 to 11:30 a.m. PST.
The purpose of this circular is to alert employers that the Internal Revenue Service (IRS) has announced the pension plan limits for tax year 2008. The following limits apply to benefits paid and compensation attributable to the Defined Benefit (DB), the Defined Benefit Supplement (DBS), and the Cash Balance (CB) Benefit Programs.
CalSTRS, your trusted pension system, is here to help you successfully comply with the new Internal Revenue Services (IRS) 403(b) regulations. 403bComply is a new program that offers a low-cost, high quality solution for employers facing comprehensive IRS regulations.
The purpose of this circular is to inform employers of the availability of a new form titled Verification For Employers-Approved Leaves (SC-1553 attached), which will be used to provide verification for the employer-approved leaves eligible for service credit purchase by CalSTRS members.
The purpose of this circular is to inform employers that the California State Teachers’ Retirement System (CalSTRS) Pension2, our 403(b) (formerly known as the Voluntary Investment Program) and 457 Plan, has changed addresses for remittance of employees’ voluntary deductions and contribution detail.
On May 7, 2007 the Secure Employer Web (SEW) site was rolled out to the County Offices of Education (COE) and districts that report directly (as a report source) to CalSTRS. The next release for the web site is planned for implementation in October 2007.
The purpose of this circular is to inform employers about the final 403(b) regulations on information sharing requirements and the change to the rules for “90-24 Transfers” in particular.
The purpose of this circular is to remind employers that pursuant to Section 22119.2 of the Education Code, any salary or other remuneration determined by the Teachers’ Retirement Board to have been paid for the principal purpose of enhancing a member’s benefits shall not be credited to the Defined Benefit (DB) Program. Instead, that compensation will be credited to the Defined Benefit Supplement (DBS) Program.
Chapter 1032, Statues of 2000 (Senate Bill 1435—Johnston) established the California State Teachers’ Retirement System (CalSTRS) Medicare Premium Payment (MPP) Program effective January 1, 2001. Under this program CalSTRS pays for Medicare Part A (hospital) premiums for eligible Defined Benefit (DB) Program members who do not otherwise qualify for Medicare through prior employment or their spouse. CalSTRS does not pay the premiums of family members or beneficiaries.
CalSTRS is implementing a new web site, Secure Employer Web Site, which will change the way you submit your files and receive reports from CalSTRS. The Secure Employer Web Site will be available on May 7, 2007 to County Offices of Education and any districts that are currently reporting directly (as a Report Source) to CalSTRS.
The purpose of this circular is to introduce upcoming improvements to employer invoices for retirement benefit enhancement purchases, such as Excess Sick Leave, One Year Final Compensation for classroom teachers with less than 25 years of service credit, and Retirement Incentive (previously known as Golden Handshake) programs. Detailed information will be distributed in subsequent employer directives.
The purpose of this circular is to inform the County Offices of Education, School Districts, Community College Districts, Charter Schools or other employing agencies, who report creditable compensation for an employee, of the legal requirements to deduct and remit the required employee and employer contributions to the system.
The purpose of this circular is to inform employers of the verification requirement for the Family and Medical Leave Act (FMLA) and the California Family Rights Act (CFRA) as it pertains to the purchase of permissive service credit.
The purpose of this circular is to inform the County Offices of Education, School Districts, Community Colleges and Charter Schools (Employers) of the CalSTRS Billing Statement AR 1481 format changes implemented as of December 22, 2006 (previously identified as Form V0898). This Billing Statement affects employers who participate in the payroll deduction program for member purchases of permissive and redeposit service credit.
The purpose of this circular is to inform employers about the comprehensive IRS 403(b) regulations that will become effective January 1, 2008, and CalSTRS’ offer to assist with administration of the regulations.
The purpose of this circular is to provide information to County Offices of Education, School Districts, Community Colleges and Charter Schools regarding their access to the Remote Employer Access Program (REAP) and CalSTRS’ continued efforts to improve information security.
The purpose of this circular is to alert employers that the Internal Revenue Service (IRS) has announced the pension plan limits for tax year 2007. The following limits apply to benefits paid and compensation attributable to the Defined Benefit (DB), the Defined Benefit Supplement (DBS), and the Cash Balance (CB) Benefit Programs.
On August 9, 2006, CalSTRS distributed Employer Information Circular-Volume 22; Issue 8 discussing changes for the employer remittance and variance processes in the 2006/07 fiscal year. This Employer Information Circular-Volume 22; Issue 10 provides further clarification regarding the closing of fiscal year variances and any existing prior-year variances.
The purpose of this circular is to remind employers of the requirements of a CalSTRS/CalPERS election of membership as authorized by Sections 22508 and 22508.5 of the Education Code.
Membership Division
P.O. Box 15275
Sacramento, CA 95851-0275
Senate Bill 1193 (Peace) was recently enacted as Chapter 313. This bill authorizes the Superintendent of Public Instruction to provide a staff development allowance of $270 per day for up to three days for each certificated teacher who participates in staff development on instructional methods. Similar provisions are included for charter schools.
Membership Division
P.O. Box 15275
Sacramento, CA 95851
The legislative proposal to extend the Golden Handshake law sunset date of December 31, 1998, established by Education Code ß22714(a), did not pass in the 1997-98 legislative session.
Membership Division
P.O. Box 15275
Sacramento, CA 95851
The purpose of this circular is to inform employers of the amendment of the Permissive Election of STRS Membership Defined Benefit Plan Form (EO 350), and to notify employers of the revision of the EO 350 form to include the employer’s certification, “Notification of Right to Elect STRS Membership” pursuant to Education Code section 22455.5. The revised form will be identified as the “Permissive Election and Acknowled-ment of Receipt of STRS Defined Benefit Plan Membership Information (MR 350)”.
Membership Division
P.O. Box 15275
Sacramento, CA 95851
The purpose of this circular is to inform employers of SB 227 (Chapter 838, Statutes of 1997). This legislation amended existing Sections 22509, 22801, and 22803, of, and added Section 22508.5 to the Education Code, and added Section 20309 to the Government Code, relating to community colleges. SB 227 applies to changes in employment effective on or after January 1, 1998.
Membership Division
P.O. Box 15275
Sacramento, CA 95851
The purpose of this circular is to inform you that the State Teachers’ Retirement System (STRS) will be presenting two Employer Institutes in the Spring of 1997. These will be the two Institutes held this year. The Southern California Institute will be held at the San Diego Marriott Mission Valley, 8757 Rio San Diego Drive, San Diego, CA 92108 on April 10 and 11, 1997. The Northern California Institute will be held at the DoubleTree Hotel – Santa Rosa, 3555 Round Barn Boulevard, Santa Rosa, CA 95403 on May 22 and 23, 1997.
Administration Branch
PO Box 15275
Sacramento, CA 95851
The State Teachers’ Retirement System (STRS) is working with the Legislature and the Department of Education in pursuing emergency legislation that would allow STRS to waive the earnings limitation for members who retired for service and are hired to fill vacancies created by the Class Size Reduction Program. The effective period for this legislation would be from July 1, 1996 through July 1, 1999.
Benefits Division
PO Box 15275
Sacramento, CA 95851
Administrative Directive 96-02 outlined the minimum standards for full-time service and compensation as provided in Education Code Section 22138.5, effective July 1, 1996. This section establishes appropriate minimum standards for full-time employment for various classes of employees in kindergarten through grade 12 and community college for the purpose of determining compensation earnable for final compensation and service credit.
Service Retirement Division
PO Box 15275
Sacramento, CA 95851
The State Teachers’ Retirement System (STRS) now offers two choices for the submission of the C-118: the mail option or the FAX option. STRS strongly supports the use of the FAX option for submitting the C-118.
Accounting Division
PO Box 15275
Sacramento, CA 95851
Administrative Directive 94-05 outlined the employer payment requirements for the Golden Handshake Enhanced Benefit program. Employers may choose from two plans for making payment for their participants, as stated in the directive:
Accounting Division
PO Box 15275
Sacramento, CA 95851
This circular is intended to provide some preliminary information regarding the treatment of independent contractors for retirement purposes as a result of AB-948 which was enacted by the Legislature during the 1995 legislative session. An Administrative Directive (AD) will be issued in the near future to provide employers with a more detailed discussion of the implementation issues.
The most significant implementation issues of which employers should be aware include the following:
Governmental Affairs
PO Box 15275
Sacramento, CA 95851
This information circular has been prepared to inform you of changes to the Teachers’ Retirement Law (TRL) sections of the Education Code. These changes, which affect STRS, resulted from legislation enacted in the 1995 portion of the 1995-96 Legislative Session and are effective on January 1, 1996, unless another date is specified. (If greater detail on a bill is required, please refer to the specific bill, as chaptered.)
Governmental Affairs
PO Box 15275
Sacramento, CA 95851
