January 2025
District Pension Contribution Rates and Amounts
(Dollars in Millions)
Actual | Projectionsa | ||||||
2023-24 | 2024-25 | 2025-26 | 2026-27 | 2027-28 | 2028-29 | ||
Contribution Rates | |||||||
CalSTRS | 19.1% | 19.1% | 19.1% | 19.1% | 19.1% | 19.1% | |
CalPERS | 26.7% | 27.1% | 27.4% | 27.5% | 28.5% | 28.2% | |
Contribution Amounts | |||||||
CalSTRSb | |||||||
School districts | $6,544 | $7,070 | $7,658 | $7,906 | $8,163 | $8,429 | |
Community colleges | 531 | 567 | 626 | 647 | 668 | 689 | |
Subtotals | ($7,075) | ($7,637) | ($8,284) | ($8,553) | ($8,831) | ($9,118) | |
CalPERSc | |||||||
School districts | $3,848 | $4,453 | $4,637 | $4,785 | $5,098 | $5,185 | |
Community colleges | 616 | 701 | 730 | 753 | 802 | 816 | |
Subtotals | ($4,464) | ($5,154) | ($5,367) | ($5,538) | ($5,900) | ($6,001) | |
Total District Contributions | |||||||
School districts | $10,392 | $11,523 | $12,295 | $12,691 | $13,261 | $13,614 | |
Community colleges | 1,147 | 1,268 | 1,356 | 1,400 | 1,470 | 1,505 | |
Totals | $11,539 | $12,791 | $13,651 | $14,091 | $14,731 | $15,119 | |
Notes: | |||||||
a Projections are based on CalSTRS' and CalPERS' most recent actuarial valuations. Rates and amounts for 2025-26 and subsequent years will be updated based on actual teacher payroll and investment returns, among other factors. | |||||||
b Contribution amounts are for CalSTRS' Defined Benefit Program and are LAO estimates based on creditable compensation. Share of contributions from schools and community colleges through 2025-26 are based on the split of payroll from CalSTRS' creditable compensation reports. Thereafter, we assume the shares remain constant. | |||||||
c Contribution amounts are estimates provided by CalPERS as of January 2025. | |||||||
CalSTRS = California State Teachers' Retirement System. CalPERS = California Public Employees’ Retirement System. |