Schools Administration

1. Schools Administration Actuarial and Employer Services Branch San Diego County - August 9, 2007 Presented By: Sylvia Stephens CalPERS Training Representative

2. What is new at CalPERS How to Contact CalPERS Contract Provisions Membership Special Compensation Payroll Benefits CalPERS Programs and Workshops Seminar Agenda

3. How to Contact CalPERS Employer Contact Center (888) CalPERS (225-7377) -or- “Ask CalPERS” www.calpers.ca.gov

5. Contract Provisions • County School Coverage - page C3 • Military Service Credit • Sick Leave Credit • Post-Retirement Survivor Allowance • Two Years Additional Service Credit - page C5 • Retired Death Benefit - page C7

6. Membership ProceduresPage M15 Membership Eligibility Guidelines • Government Code Section 20305(a)(1) states that an employee does not need to re-qualify if they are a current member of CalPERS (have contributions on deposit).

7. Membership ProceduresPage M15 Based on Appointment Time Base and Tenure: Government Code Section 20305 The following are mandated into membership: • Permanent Full-time (40 hours per week) • Part-time, averaging at least 20 hours per week, for one year or longer • Full-time for a temporary appointment of in excess of six months

8. Positions that you Monitor • Type of position • Temporary Seasonal • Limited Term On-Call • Emergency Intermittent • Necessary action= Monitor for 1,000 hours in a fiscal year • All hours the employee is compensated for count towards the 1,000 hour requirement

9. ACES/Electronic Enrollmentpage M32

10. Notice of Exclusion Form AESD 139 Pages M17-M19

11. Question and Answer

12. Membership Scenario #1 • Paul is hired to work in a temporary position for 40 hours per week for 4 months. When will he qualify for CalPERS membership?

13. Membership Answer #1fill in the blank below • If Paul continues to work full time beyond ___ months of employment, he would qualify for membership on the 7th month. • The employer is responsible for submitting membership documents to CalPERS for Paul by using ACES Internet Forms and reporting him on payroll beginning the 7th month.

14. Membership Scenario #2 • Mary Louise has been hired on April 1, 2007 in a permanent full time position. When will she qualify for CalPERS membership?

15. Membership Answer #2fill in the blank below • Mary Louise will qualify for membership on ________________. • The employer is responsible for submitting her membership documents to CalPERS using ACES Internet Forms and start reporting her on payroll immediately.

16. Membership Scenario #3 • Katrina has just been hired into a temporary seasonal position. The position will be 15 hours per week for an unspecified duration. When will Katrina qualify for CalPERS membership?

17. Membership Answer #3fill in the blanks below • Katrina will not be eligible for membership in CalPERS until she completes _______ hours of employment in a ________ year. • Once the _______ hour requirement has been met, the employer must establish membership using ______ and begin reporting payroll no later than the first day of the next pay period.

18. PERS or STRS?Page M23-M25

19. Special Compensation

20. Special CompensationPage P4 • Governed by The California Code of Regulations Section 571 (a) and (b). • Incentive Pay • Educational Pay • Premium Pay • Special Assignment Pay • Statutory Items

21. California Code of Regulations Section 571(b) • Must be in written labor policy or agreement • Available to all members in a group or class • Part of normally required duties • Performed during normal working hours • Paid as earned • Historically consistent • Not paid solely in final compensation period • Not final settlement pay • Not creating an unfunded liability above and beyond CalPERS’ Actuarial assumptions

22. Circular Letter 200-204-05 Reporting Compensation as Earned • Report base pay and special compensation separately • Report special compensation as earned • No prospective reporting of special compensation

23. Pay rate / Base Pay • Normal monthly rate of pay or base pay • Paid to similar situated members in the same group or class • Published in a publicly available pay schedule

24. What Do We Need From You? • Published, publicly available salary schedules, or ordinances • Breakdown of reported special compensation • Copies of adopted resolutions for member contributions • Timely responses to our inquiries to minimize delays in benefit payments

25. How to Contact Us CalPERS Employer Services Division Compensation Review Unit - 115 P.O. Box 942709 Sacramento, CA 94229-2709 Telephone (888) CalPERS (225-7377) Fax to (916) 795-1523

26. Payroll Reporting

27. Payroll Reporting Procedures • Payroll Reporting Elements pages P26 – P31 • Examples of Contribution Codes pages P32 – P52

28. Service Period Type Codes Frequency # of Payroll Type Periods per Year Code Monthly 12 0

29. Pay Codes Type of Pay Rate Pay Code Monthly 01 Hourly 04 Daily 08 Miscellaneous 09 (Used for reporting Special Compensation only)

30. Member Contribution Codes The Member Contribution Code is a two digit code which designates the type of contributions being reported: Contributions Item After-Tax Pre-Tax Current Contributions 01 11 Prior Period Contributions Adjustment 02 12 Prior Period Earnings Adjustment 03 13 Contributions Receivable 04 14 Retroactive Salary Adjustment 05 15 Special Compensation 06 16 Survivor Contributions Only 07 -- Note: Only Contribution Codes 01/11 and 03/13 generate Service Credit

31. Payroll Listing

32. Payroll Reporting Scenario • It is April 1, 2007. You have just received paperwork that an employee, Paula Munoz, has received a pay raise retroactive to November 1, 2006. Paula’s new pay rate will be $4200.00 a month. • How do you report this adjustment to CalPERS?

33. Payroll Reporting Answer • This can be reported with one payroll entry per pay increase. • The new pay rate should be $_____.__. • The earnings should be the difference between what you have already reported and what you should have reported to CalPERS. • The service period in the payroll entry should be ___-___-___. • The contribution code should be code ___.

34. Top 3 ACES Errors • “Appointment not found” • “Invalid pay rate for the identified pay code and contribution codes” • Contribution Code Problems

35. The Value Of Reporting Payroll Accurately in the Month it was Earned

36. Reporting as EarnedIncorrect Reporting

37. Reporting as Earned Correct Reporting Method

38. Hours at “Overtime” Rates • Circular Letter #200-211-05 “Proper Reporting of Overtime Pay Rates for School Members” • Government Code 20635.1 • Employees paid “overtime” rates for hours between “full-time” and 40 hours/week • Report “straight-time” rate • Report “straight-time” earnings

39. Reporting Earnings at “Overtime” Rates

40. Benefits Information

41. Reciprocity page M44

42. Benefits Procedures • Beneficiary Designation (BSD-241) • Instructions - page B5 • Form - page B8 • Reporting an Imminent Death or Terminal Illness - page B12 • Death of an Active Member • Description - page B13 • PERS-BSD - 738 - page B15

43. Hiring a CalPERS Retiree Employment After Retirement (PERS-PUB-33) www.calpers.ca.gov -establish your view as “Member” -access the “Forms & Publications Center”

44. Hiring a CalPERS Retiree • General Rules and Exceptions - page B49 • Permanent vs. Temporary Appointments • Skills Needed for Limited Duration • Must not Exceed 960 Hours • Rate of Pay • Normal Retirement Age • Bonafide Break In Service

45. Reinstatement From RetirementPage - B54 CalPERS Must Approve Reinstatements -Employee Responsibilities -Reinstatement Application (PERS-PUB-37)

46. CalPERS Service Credit Purchase Options(PERS-PUB-12) • Redeposit of Withdrawn Contributions • Service Prior to Membership • Military Service • Additional Retirement Service Credit

47. Service Credit

48. Retirement Information

49. Retirement Planning Calculator

50. Stepping Into Service Retirement(PERS-PUB-43) • Instructions • Formal Estimate • Application • www.calpers.ca.gov