Refocusing the Workers’ Compensation Subsequent Injury Program [Publication Details]

Jul 10, 2025 - In this brief we review a once-narrow workers' compensation supplemental payment, known as the Subsequent Injury Benefit Trust Fund (SIBTF), that has looser standards, broader eligibility, and more generous benefits than the standard workers' compensation system. The program pays generous lifetime benefits to injured workers who also have pre-existing health issues.
https://lao.ca.gov/Publications/Detail/5062

MOU Fiscal Analysis: Bargaining Unit 6

Jun 14, 2019 - CalPERS projects that the state ’s contribution rates to fund correctional officers ’ pensions will increase each year until 2023 ‑24, when it is expected that the state ’s contribution rate will exceed 52  percent of pay.
https://lao.ca.gov/Publications/Report/4078

MOU Fiscal Analysis: Bargaining Unit 18

Aug 12, 2022 - The agreement specifies that, at the state ’s discretion, unused VPLP credits can be cashed out. Make Night Shift Pay Differentiable Included in Calculation of Pension Benefit. Under the current agreement, pay differentials received for working night shifts are not included when calculating employee pension benefits.
https://lao.ca.gov/Publications/Report/4617

MOU Fiscal Analysis: Bargaining Unit 10 (Professional Scientists)

Aug 28, 2018 - Unlike a Special Salary Adjustment that would adjust the salary range for affected classifications, this pay differential would not affect employees ’ pension benefits. Increased Employee Pension Contribution.
https://lao.ca.gov/Publications/Report/3881

Unit 2 (Attorneys) MOU Analysis

Sep 12, 2019 - This employee would contribute a total of 11.5  percent of pay towards the pension —about one-half of the blended normal cost for this pension benefit. (The other Unit 2 members already pay about one-half of normal cost.)
https://lao.ca.gov/Publications/Report/4095

MOU Fiscal Analysis: Bargaining Unit 7 (Protective Services and Public Safety)

Jun 24, 2016 - These salary increases also increase state costs for salary-driven benefits, including state contributions to employees ’ pension and Medicare benefits. Provide Classification-Specific Salary Increases.
https://lao.ca.gov/Publications/Report/3486

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Apr 4, 2016 - All of these salary increases also increase the state ’s costs associated with benefits that are paid as a percentage of salary —referred to as “salary-driven benefits. ” In 2016-17, salary-driven benefits for Unit 6 —pension and Medicare benefits —are expected to equal about 40  percent of salary.
https://lao.ca.gov/Publications/Report/3409

The 2020-21 Budget: Labor Agreements to Achieve Budgetary Savings

Sep 9, 2020 - Employee Pension Contributions. The MOU increases employee retirement contributions over three fiscal years beginning on July 1, 2020.The intention of the increases is that employees will be paying about one-half of normal cost for pension benefits at the end of the three-year period.
https://lao.ca.gov/Publications/Report/4267

A Review of the CalSTRS Funding Plan: Treatment of Teacher Contributions Also Increase District Unfunded Liabilities

Feb 2, 2016 - When the Legislature passed the CalSTRS funding plan, administration documents characterized the cost sharing as follows: districts would pay $47 billion, the state would pay $20 billion, and teachers would pay $8 billion.
https://lao.ca.gov/Publications/Report/3335

Public Employee Pension and Retiree Health Costs in California [Publication Details]

Nov 12, 2009 - Public Employee Pension and Retiree Health Costs in California [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/2142