The 2025-26 Budget: Concession Bargaining

May 19, 2025 - Unlike salary-driven benefits, salary plays no role in determining the value of non-salary-driven benefits earned by employees. The most common type of benefits in this category, like those described below, are insurance plans.
https://lao.ca.gov/Publications/Report/5047

Savings Plus Program: An Optional Retirement Benefit for State Employees

Mar 14, 2017 - Four Account Types Available to Participating Employees. The types of retirement savings plans available to state employees through SPP include 401(k) and 457(b) retirement savings plans. The names of these plans refer to the section of federal tax law that authorizes each plan.
https://lao.ca.gov/Publications/Report/3616

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Sep 7, 2023 - In both types of plans, employers and employees might make contributions towards the plan over the course of employees ’ careers. The primary difference between the two plans is (1)  who makes investment decisions and (2)  who bears the risk of investment losses.
https://lao.ca.gov/Publications/Report/4800

MOU Fiscal Analysis: Bargaining Unit 12 (Craft and Maintenance)

Jun 27, 2025 - The administration has posted on the California Department of Human Resources’ (CalHR’s) website the agreement , a summary of the agreement, and a summary of the administration’s estimates of the proposed agreement’s fiscal effects .
https://lao.ca.gov/Publications/Report/5060

MOU Fiscal Analysis: Bargaining Unit 9 (Professional Engineers)

Jun 27, 2025 - Under state law, vacation or annual leave is considered a form of wages that is vested when earned. As such, employers cannot adopt a “use it or lose it ” policy for earned employee vacation and annual leave whereby unused vacation or annual leave above a certain level is forfeited at the end of the year.
https://lao.ca.gov/Publications/Report/5061

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - The administration has posted the agreement and a summary of the agreement and the administration’s estimated fiscal effects of the agreement on the California Department of Human Resources’ (CalHR’s) website.
https://lao.ca.gov/Publications/Report/5066

MOU Fiscal Analysis: Bargaining Unit 18 (Psychiatric Technicians)

Jan 9, 2020 - In addition, the union has posted resources on its website . This analysis of the proposed MOU between the state and CAPT fulfills our statutory requirement under Section 19829.5 of the Government Code.
https://lao.ca.gov/Publications/Report/4134

MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol)

Aug 23, 2024 - State-employed peace officers earn their benefit under one of two plans: Peace Officers and Firefighters (POFF) or Highway Patrol. While all other peace officers employed by the state earn the POFF benefit, CHP officers earn the Highway Patrol pension benefit.
https://lao.ca.gov/Publications/Report/4920

MOU Fiscal Analysis: Bargaining Units 1, 3, 4, 11, 12, 13, 14, 15, 17, 18, 19, 20, and 21

Jan 10, 2017 - More information about each of the affected bargaining units (1, 3, 4, 11 through 15, and 17 through 21) is available at our website. The administration has posted these agreements and summaries of the agreements and the administration’s fiscal estimates on its website .
https://lao.ca.gov/Publications/Report/3520

The 2023-24 Budget: Total Compensation Studies

May 24, 2023 - For example, the retirement benefits earned by state employees varies significantly depending on an employee ’s date of hire. A compensation study should compare wages but also should attempt to quantify the value of most of the ancillary benefits earned by employees in an effort to compare the value of total compensation earned by employees.
https://lao.ca.gov/Publications/Report/4773