LawWiki
HomeCodesSearchGlossaryAPIAbout
LawWiki

Plain English summaries of California law with zero-hallucination AI. Every summary is verified against official source text.

Product

  • Search
  • Codes
  • About

Legal

  • Privacy Policy
  • Terms of Service
  • Disclaimer

© 2026 LawWiki. All rights reserved.

HomeEducation CodeCh. 15§ 22904 State Pickup Member Contributions

§ 22904 State Pickup Member Contributions

Education Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 22904 State Pickup Member Contributions

Key Takeaways

  • •The state can pay part or all of the money that state workers need to put into their retirement plan.
  • •This money is taken from the worker's paycheck before they get it, like a automatic savings plan.
  • •The money the state pays is still counted as if the worker paid it themselves for retirement.
  • •This rule follows a special tax code to make sure it's done the right way.

Example

If you work for the state and normally have to pay $100 every month into your retirement, the state can choose to pay that $100 for you.

The state takes the $100 from your paycheck before you get it, so you don't have to pay it yourself. It still goes into your retirement account, and it's like you paid it, but the state actually did.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 22904 State Pickup Member Contributions

Notwithstanding any other provision of law, the state may pick up all or a portion of the contributions required to be paid under this part by a state employee who is a member of the Defined Benefit Program, provided that the contributions are deducted from the creditable compensation of the member. The pickup of member contributions shall be through a salary reduction program pursuant to Section 414(h)(2) of the Internal Revenue Code of 1986 (26 U.S.C.A. Sec. 414(h)(2)). These contributions shall be reported as employer-paid member contributions, and shall be credited to the account of the member. (Amended by Stats. 1998, Ch. 965, Sec. 112. Effective January 1, 1999.)

Last verified: January 23, 2026

Key Terms

Defined Benefit Programcreditable compensationsalary reduction programSection 414(h)(2) of the Internal Revenue Code of 1986employer-paid member contributions

Related Statutes

  • § 22901 Employee Retirement Contribution Rates
  • § 22903 Tax Deferral Authority
  • § 22909 Employer Pension Contribution Payments
  • § 22901.3 State Employee Contribution Rates
  • § 22906 Contribution Refund For Errors

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Education Code. Section 22904.
View Official Source