June 3, 2024
Circular Letter: 200-022-24
Topic: Membership

To: All CalPERS Contracted School Employers

Purpose

The purpose of this Circular Letter is to inform you of the eligibility of elected or appointed officers for superintendents in California Public Employees’ Retirement System (CalPERS) membership and provide direction on processing Retirement System Elections.

Background

Government Code section 20322 of the Public Employees’ Retirement Law (PERL) exempts elected or appointed officers of a county superintendent of schools, school district, or community college district from CalPERS membership. However, officers elected or appointed before July 1, 1994, without any break in service, may be eligible to elect CalPERS membership. Those appointed on or after July 1, 1994, would be excluded from CalPERS membership.

Superintendent positions in schools, school districts, or community college districts are not automatically excluded from CalPERS membership and, depending on the duties, may be reportable to California State Teachers’ Retirement System (CalSTRS). The duties are reviewed by CalSTRS who determines if the position falls under CalPERS or CalSTRS. Elected or appointed officers must be eligible for the Retirement System Election and complete and return the Retirement System Election (ES 0372) (PDF) form to CalPERS for the position to be reported to CalPERS.

Retirement System Election (ES 0372) Form

The Retirement System Election (ES 0372) form is completed when a new employee is hired into a position requiring mandatory coverage in CalSTRS. The election allows the employee to choose their retirement system if they meet the eligibility requirements based on their prior service in either CalPERS or CalSTRS.

Retirement System Election for Superintendents

While elected or appointed officers to superintendent positions may be eligible and reportable to CalSTRS for the Retirement System Election, compensation reportable to CalPERS for superintendent positions may differ from what is reportable to CalSTRS. Only compensation defined in the PERL is reportable to CalPERS.

Employer Responsibility

When an elected or appointed officer occupies a superintendent position reportable to CalSTRS and they are considering completing the ES 0372 form to be reported to CalPERS, the employer is responsible for providing information related to compensation reportable to each retirement system and any other impacts to the member relating to the election, including considerations such as Social Security, state and federal taxes, and/or retirement benefit eligibility. The member should be aware of these impacts prior to submitting the election form.

If the election is denied, and there are concerns about the accuracy of the determination, individuals are encouraged to notify CalPERS immediately by emailing the memberelectionteam@calpers.ca.gov. CalPERS will work to ensure proper options are available to the member.

Resources

Refer to the Public Agency & Schools Reference Guide (PDF 2.9 MB) for information about membership determinations and Retirement System Election eligibility and requirements.

For questions related to CalPERS reportable compensation and Publicly Available Pay Schedules (PAPS), contact the MOU_Review@calpers.ca.gov.

Questions

If you have questions, call our CalPERS Customer Contact Center at 888 CalPERS (or 888-225-7377888-225-7377).

 

Brad Hanson, Chief
Employer Account Management Division