The 2025-26 Budget: Concession Bargaining

May 19, 2025 - In 2013, under the Public Employees’ Pension Reform Act (PEPRA), the state established a standard that state employees would contribute one-half of the normal cost of pension benefits and adopted a new (lower) pension benefit for new state employees.
https://lao.ca.gov/Publications/Report/5047

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

Jun 27, 2025 - For example, the state pays a percentage of employees ’ pay to fund pension benefits. During a furlough, the state ’s contributions towards pension benefits is made as a percentage of the reduced salary.
https://lao.ca.gov/Publications/Report/5060

Changes to CSU's Base Funding Over Next Three Years [EdBudget]

May 19, 2025 - Also includes adjustments for retiree health benefits and pension cost increases, as well as additional spending for Capital Fellows, CENIC cost increases, and drug testing devices at campuses. CENIC = Corporation for Education Network Initiatives in California.
https://lao.ca.gov/Education/EdBudget/Details/971

The 2025-26 Budget: Higher Education Overview

Feb 6, 2025 - All three segments also are projecting higher pension and health care costs in 2025 ‑26. (The state, however, directly pays a small share of community college pension costs, a large share of CSU pension costs, and all of CSU retiree health care costs.)
https://lao.ca.gov/Publications/Report/4957

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Jun 23, 2025 - For example, the state pays a percentag e of employees ’ pay to fund pension benefits. During a furlough, the state ’s contributions towards pension benefits is made as a percentage of the reduced salary.
https://lao.ca.gov/Publications/Report/5058

Contributions to CalSTRS [EdBudget]

Feb 6, 2025 - CalSTRS = California State Teachers' Retirement System. PEPRA = Public Employees' Pension Reform Act. Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Education/EdBudget/Details/930

District Pension Contribution Rates and Amounts [EdBudget]

Feb 6, 2025 - CalSTRS = California State Teachers' Retirement System. CalPERS = California Public Employees’ Retirement System. Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Education/EdBudget/Details/931

The 2025-26 Budget: Transportation Proposals

Feb 12, 2025 - (These payments are related to a 2017 ‑18 budget action that borrowed from the General Fund for a large one ‑time contribution to the state employee pension fund, requiring future repayment from all relevant funds that make employer pension contributions, including MVA.
https://lao.ca.gov/Publications/Report/4961

K-12 Funding by Source [EdBudget]

Jan 25, 2025 - b Consists primarily of state pension payments on behalf of districts, state debt service on school facility bonds, and non-Proposition 98 funding for the California State Preschool Program. Also includes operational expenses of the California Department of Education and certain other agencies. c Includes $938 million in first-year funding for the arts education program established by Proposition 28 (2022).
https://lao.ca.gov/Education/EdBudget/Details/942

The 2025-26 Budget: Partial Income Tax Exclusion for Military Retirement Income [EconTax Blog]

Feb 13, 2025 - The PIT is an important revenue source for the state, generating over two-thirds of General Fund revenue. Military Retirement. The United States Armed Services offer retirement pension benefits to servicemembers who complete 20 years of service.
https://lao.ca.gov/LAOEconTax/article/Detail/820