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Two Systems, One Mission

Every California public school employee who works enough hours earns the right to a state-administered defined benefit pension — but which pension system depends on your job classification. Teachers and other certificated employees participate in CalSTRS. Classified employees — bus drivers, custodians, instructional aides, office staff, and more — participate in CalPERS through the Schools Pool.

Understanding how these systems are funded matters for every school employee and community member. Pension contribution costs paid by your district come directly out of the same general fund that pays salaries, maintains buildings, and supports programs. This page explains both systems and the history of state cost-sharing — including the now-defunct SB 6 offset that once shielded districts from rising CalPERS costs.

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Certificated Employees

CalSTRS · Est. 1913
California State Teachers' Retirement System
Defined benefit pension for teachers, administrators, and certificated staff

Who is covered: CalSTRS serves certificated public school employees — meaning those who hold a credential or certificate issued by the Commission on Teacher Credentialing (CTC). This includes classroom teachers (TK–12 and community college), administrators, counselors, librarians, and school psychologists who hold credentials.

System Type: Traditional defined benefit (DB) plan. Your monthly retirement benefit is calculated by a formula — not by the balance in an investment account. The formula is typically: Years of Service × Age Factor × Final Average Salary = Annual Benefit.

How it's funded: CalSTRS is supported by three streams of revenue:

ContributorApproximate Rate (2024–25)Notes
Member (Employee) 10.205% of creditable compensation Deducted directly from each paycheck; set by statute
Employer (School District) 19.10% of creditable compensation Paid by the district from general fund; increased significantly since 2014
State of California ~9.328% (direct General Fund appropriation) Unique to CalSTRS — the state pays a share directly. CalPERS does not receive this.
Source: CalSTRS employer contribution schedule, AB 1469 (2014). Rates subject to annual actuarial adjustment. Figures approximate for 2024–25.

The AB 1469 ramp-up (2014–2020): For decades, CalSTRS was significantly underfunded. Assembly Bill 1469 (2014) set a mandatory schedule to raise district employer contributions from roughly 8% to over 19% over six years — one of the largest unfunded liability paydown efforts in California history. Districts absorbed these rising costs with no direct automatic state offset.

Key takeaway for employees: CalSTRS members do not participate in Social Security for their CalSTRS-covered work. The pension is designed to replace Social Security. Understanding this makes your defined benefit — and its funding health — especially important.

Classified Employees

CalPERS Schools Pool · Cost-Sharing Plan
California Public Employees' Retirement System
Defined benefit pension for classified, non-certificated school employees

Who is covered: CalPERS covers classified (non-certificated) public school employees. This is the backbone retirement program for the employees who make schools run day-to-day:

Classified employee groups covered by CalPERS Schools Pool:

☙ Administrative assistants and office staff
☙ Instructional aides and paraeducators
☙ Bus drivers and transportation workers
☙ Custodial and maintenance staff
☙ Food service / nutrition workers
☙ Technology and technical support staff
☙ Library technicians and clerks
☙ Campus supervisors and security

Note: Classified employees who are also Social Security-covered employees may participate in both systems.

System structure — the Schools Pool: School districts do not have their own separate CalPERS plan. They participate in the CalPERS Schools Pool, a cost-sharing multiple-employer defined benefit arrangement. All participating school employers share in the actuarial gains and losses of the pool, and the employer contribution rate is set annually based on the pool's actuarial valuation — not on any individual district's experience.

ContributorApproximate Rate (2024–25)Notes
Member (Employee) 8.0% of pensionable compensation PEPRA members hired after 1/1/2013: 8.0%. Classic members: varies by formula tier
Employer (School District) ~28.6% of covered payroll Schools Pool rate; fluctuates annually based on actuarial valuation and investment returns
State of California No ongoing direct appropriation Unlike CalSTRS, the state does not make regular direct contributions to CalPERS on behalf of schools
Source: CalPERS Schools Pool actuarial reports; PEPRA (AB 340, 2012). Employer rates approximate for 2024–25; set annually by CalPERS board.

Why the CalPERS rate is volatile: Because the Schools Pool employer contribution rate is recalculated every year based on investment performance, demographic changes, and actuarial assumptions, districts can face sudden large increases in their payroll-based contribution burden. This was the problem that Senate Bill 6 (2001) was designed to address — and it's the same structural risk districts live with today.

Classified Staff: The SB 6 CalPERS Offset — History & What Happened to It

From 2001 to 2013, California operated a special program — the O'Connell CalPERS Revenue Limit Offset — that shielded school districts from rising classified staff pension costs. This program was specifically designed to protect the general fund dollars that pay classified wages and programs. It no longer exists, but understanding it helps explain how today's budget pressures developed.

☛ Read the full SB 6 history below →

Side-by-Side Comparison

CalSTRS vs. CalPERS
Comparing the Two Systems at a Glance
Key structural differences between teacher and classified employee pensions
FeatureCalSTRSCalPERS
Who it covers Certificated employees (credentialed) Classified employees (non-credentialed)
Plan type Defined benefit Defined benefit (Schools Pool)
State direct contribution Yes — ~9.3% of covered payroll annually appropriated from General Fund No ongoing direct state contribution
Employer rate stability Rates follow statutory schedule (more predictable) Rates fluctuate annually with actuarial valuation
Social Security Most CalSTRS members do not participate in Social Security for CalSTRS work Many classified employees also participate in Social Security
Historical state cost relief No equivalent Revenue Limit offset existed for CalSTRS SB 6 O'Connell Offset (2001–2013) — now eliminated
Current district cost burden ~19.1% of creditable compensation ~28.6% of covered payroll (Schools Pool rate)
Source: CalSTRS and CalPERS employer rate schedules; LAO analysis. Rates approximate for 2024–25 fiscal year.

Classified Staff: SB 6 History

SB 6 · O'Connell · Ch. 794 · Statutes of 2001
The CalPERS Revenue Limit Offset — Classified Staff Protection Program
How California once shielded district general funds from rising classified pension costs — and why it's gone

What the problem was: In the late 1990s and early 2000s, CalPERS employer contribution rates for school districts were rising rapidly and unpredictably. Because classified employee pension costs are paid entirely from the district general fund (unlike CalSTRS, which receives a direct state appropriation), these cost spikes hit the same budget that pays classified wages and benefits — creating an unfair structural squeeze on classified employee programs and staffing levels.

☛ Classified Staff Implication: When CalPERS costs spiked, districts often had to choose between cutting classified positions, freezing wages, or reducing programs. The revenue limit offset was created precisely because this problem uniquely hurt classified employees' job security and bargaining leverage.

What SB 6 did: Senate Bill 6 (O'Connell, Chapter 794, Statutes of 2001) created an automatic state offset mechanism tied to the Revenue Limit apportionment system — the predecessor to today's LCFF.

How the mechanism worked:

1. Baseline established: The state set a historical statutory baseline CalPERS employer contribution cost.

2. Upward adjustment: If the actual CalPERS Schools Pool contribution rate rose above the baseline, the state automatically added an upward adjustment to the district's Revenue Limit apportionment — effectively reimbursing the district for the excess cost with state funds.

3. Downward recapture: If CalPERS rates fell below the baseline (as happened when investment returns were strong), the state applied a negative adjustment — recapturing the savings back to the General Fund.

This was a true two-way automatic stabilizer, unique to classified employee pension costs.

The program in action — timeline:

Late 1990s — Early 2000s
CalPERS investment returns fall sharply after dot-com bust. Employer contribution rates rise. Districts face large cost increases with no relief mechanism. Classified staff and programs absorb pressure.
2001 — SB 6 Enacted
Senate Bill 6 (O'Connell) passes as Chapter 794, Statutes of 2001. The CalPERS Revenue Limit Offset is created. Districts begin receiving automatic upward adjustments to their Revenue Limit funding when CalPERS rates exceed the baseline — protecting classified staff programs from pension cost volatility.
2001–2012
The offset operates as designed through multiple CalPERS rate cycles — providing upward relief in high-rate years and recapturing savings in low-rate years. The offset appears as a line item on Principal Apportionment exhibits.
2013 — LCFF Enacted
AB 97 (Governor Brown) enacts the Local Control Funding Formula, replacing the Revenue Limit system. All Revenue Limit adjustments, categorical offsets, and legacy line items — including the SB 6 CalPERS offset — are swept into the new formula. The final 2012–13 net offset value is permanently folded into each district's historical LCFF transition base.
2013–14 — Program Ends
The O'Connell CalPERS offset is permanently retired. The automatic annual adjustment mechanism ceases. Districts lose their structural protection against CalPERS rate volatility. The offset no longer appears as a visible calculation on any state apportionment exhibit.
2014–Present
CalPERS Schools Pool rates continue to fluctuate annually. Districts absorb the full cost of employer contributions out of general-purpose LCFF funds — with no automatic state cost-sharing mechanism for classified pension costs.
What this means for classified employees today: When CalPERS rates rise — as they have significantly in recent years — the full cost lands directly on the district general fund. There is no offset, no reimbursement, no automatic state relief. Districts managing a $2M increase in CalPERS costs have two basic choices: find cuts elsewhere or negotiate a budget that leaves less room for classified wage increases and new positions. The elimination of the SB 6 offset is one structural reason classified employee bargaining has become more budget-constrained since 2013.

Today's Budget Reality

Post-LCFF Era · 2013–Present
How Districts Manage Pension Costs Today
No automatic state offsets remain — districts absorb full contribution costs from LCFF general funds

Since the 2013–14 elimination of the SB 6 offset and the enactment of LCFF, California school districts are expected to absorb rising pension costs — both CalSTRS and CalPERS — directly from their ongoing general-purpose LCFF allocation.

What LCFF does and doesn't do for pension costs:

✓ LCFF provides an annual COLA (Cost of Living Adjustment) increase if the state budget allows — but this is a general inflation adjustment, not a pension-specific offset.

✓ The state has occasionally passed one-time legislative budget relief to temporarily buy down CalSTRS or CalPERS contribution rates — but this is discretionary, not automatic.

✗ There is no longer a statutory, automatic, ongoing state mechanism that adjusts district revenue up or down based on actual pension cost fluctuations.

What this means for district budgets: A district with a $50 million classified payroll and a 1-percentage-point increase in the CalPERS Schools Pool rate faces a $500,000 cost increase with no guaranteed additional state revenue to cover it. This structural tension between rising pension obligations and fixed LCFF base funding is a major driver of budget deficits, position eliminations, and constrained classified wage negotiations at districts across California.

One-time legislative relief: In some years, the Legislature has appropriated one-time funds specifically to buy down employer pension contribution rates — providing temporary cost relief. These actions are visible in the state budget and are sometimes referenced as "pension stabilization" or "rate buy-down" appropriations. However, they are not permanent, not automatic, and do not restore the systemic two-way adjustment mechanism that existed under SB 6.

Bottom line for school employees and community members: Tracking your district's pension contribution costs year-over-year — and comparing those to total LCFF revenue growth — is one of the most important exercises in understanding why district budgets are tight even when state funding appears to be increasing. Pension cost growth often consumes a significant portion of annual funding increases before any discretionary spending decisions are made.