School Employees Fund
Public school districts (kindergarten through 12th grade) and community
colleges may elect to participate in the School Employees Fund (SEF),
which is a special reimbursable financing method available for school
districts.
About the School Employees Fund:
SEF is a joint, pooled-risk fund administered by the Employment
Development Department (EDD), which collects contributions based upon
a percentage of total wages paid by public schools and community college
districts. Money deposited in the SEF is used to reimburse the
Unemployment Insurance (UI) Fund for the cost of UI benefits paid to former
employees of those school employers who have elected this option in lieu of
paying the tax-rated method, as is required of private sector employers.
All 72 community college districts and 1,243 county
offices of education, public school districts, and charter schools
participate in the SEF. They have more than 934,000 employees and pay
wages in excess of $37.2 billion annually.
Historical Information:
Assembly Bill 644, passed by the legislature on July 19, 1978, expanded coverage under the Classified School Employees Fund to all school employees and changed the name to the School Employees Fund. Since 1972, this method of financing has been used by 99 percent of the school employers.
Contribution Rate:
All school employers participating in the SEF have the same UI contribution rate. The rate is based on costs incurred by all SEF participants and the SEF balance on December 31 of the applicable year. For State Fiscal Year (SFY) 2008-09, the rate will increase to .30 percent from .05 percent rate set for SFY 2007-08.
The School Employer Advisory Committee (SEAC) recommended raising the calculated UI contribution rate of .05 percent to the maximum of three-tenths of one percent (.30 percent) per the California Unemployment Insurance Code (CUIC) Section 823(2)(c) due to the economic downturn expected for school employers throughout California. The EDD Director, Patrick Henning, approved the SEAC’s recommendation to set the rate at .30 percent for SFY 2008-09.
A Local Experience Charge (LEC) with an individual employer rate of 0, 5, 10, or 15 percent is applied to total benefits paid in a quarter. New SEF participants are subject to a 10 percent LEC for the first three complete calendar years.
Forms and Publications:
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DE 6 - Rev. 4 (2-04) - Quarterly Wage
and Withholding Report
DE 938SEF - Rev. 8 (6-02) - Quarterly
Return Adjustment Form for School Employers
DE 9423 - Rev.9 (5-06) - Quarterly Contribution Return for School Employers
Annual Report to the Fund Participants 2005-2006 (PDF - 7.3mb)
Annual Report to the Fund Participants 2004-2005 (PDF - 4.09mb)
Annual Report to the Fund Participants 2003-2004 (PDF - 4.5mb)
Annual Report to the Fund Participants 2002-2003 (PDF - 3.4mb)
Annual Report to the Fund Participants 2001-2002 (PDF - 3.1mb)
Annual Report to the Fund Participants 2000-2001 (PDF - 11.0mb)
DE 231SEF - Rev. 1 (5-02) - Employment
for the School Employees Fund
DE 3450SEF - Rev. 2 (4-08) - Claims Management Handbook for School Employers
For additional information about the SEF, call (916) 653-5380.
School Employer Unemployment Insurance Seminar
School Employer Advisory Committee
Unemployment Insurance
Technical Subcommittee
Other EDD Payroll Tax Information
