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HomeGovernment CodeDiv. 5Pt. 3Ch. 9§ 20828 School Employer Contribution Allocation

§ 20828 School Employer Contribution Allocation

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

§ 20828 School Employer Contribution Allocation

Key Takeaways

  • •School employers pay money to help cover pensions and benefits for school workers.
  • •The money is used in a specific order: first for current workers' pensions, then for death benefits, and finally for past service pensions.
  • •The amount needed for current pensions is calculated by experts using special math.
  • •If there's money left after the first two steps, it goes to pay for pensions from past work.

Example

A teacher retires after working for 30 years in a school.

The school district pays money into a big fund. First, this money helps pay the teacher's pension. If there's money left, it can help pay for other benefits, like if a teacher passes away.

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

Official Source
View on CA.gov

§ 20828 School Employer Contribution Allocation

The contributions of all school employers with respect to school members shall be applied by the board during each fiscal year to meet the obligations of all school employers collectively with respect to school members under this system as follows: (a) First, in an amount equal to the liabilities accruing (1) because of state service of members for which normal contributions have been made, (2) on account of current service pensions and disability retirement pensions, and (3) the portion of death allowances provided from employer contributions. The amount shall be determined by the most recent actuarial valuation as interpreted by the actuary. (b) Second, in an amount equal to the payments of death benefits made from employer contributions during the fiscal year for deaths not qualifying for death allowances. (c) Third, the balance of the contributions, on the liabilities accrued on account of prior service pensions. (Added by Stats. 1995, Ch. 379, Sec. 2. Effective January 1, 1996.)

Last verified: January 22, 2026

Key Terms

school employersschool membersliabilities accruingcurrent service pensionsdisability retirement pensionsdeath allowancesdeath benefitsprior service pensions

Related Statutes

  • § 20827 State Employer Pension Contributions
  • § 20821 Retirement Fund Contribution Adjustment
  • § 11840 Physician Audit Coordination
  • § 12725 California Community Services Block Grant Program
  • § 12726 California Community Services Block Grant

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 20828.
View Official Source