School Employees Fund

Public school districts (kindergarten through 12th grade) and community colleges may elect to participate in the School Employees Fund (SEF), which is a special reimbursable financing method available for school districts.

About the School Employees Fund

SEF is a joint, pooled-risk fund administered by the Employment Development Department (EDD), which collects contributions based upon a percentage of total wages paid by public schools and community college districts. Money deposited in the SEF is used to reimburse the Unemployment Insurance (UI) Fund for the cost of UI benefits paid to former employees of those school employers who have elected this option in lieu of paying the tax-rated method, as is required of private sector employers.

All 72 community college districts and 1,316 county offices of education, public school districts, and charter schools participate in the SEF. They have more than 899,000 employees and pay wages in excess of $39.2 billion annually.

Historical Information

Assembly Bill 644, passed by the Legislature on July 19, 1978, expanded coverage under the Classified School Employees Fund to all school employees and changed the name to the School Employees Fund. Since 1972, this method of financing has been used by 99 percent of the school employers.

Contribution Rate

All school employers participating in the SEF have the same UI contribution rate. The rate is based on costs incurred by all SEF participants and the SEF balance on December 31 of the applicable year. For State Fiscal Year (SFY) 2013-14, the rate is set at 0.05 percent. The rate for SFY 2012-13 was set at 1.10 percent.

A Local Experience Charge (LEC) with an individual employer rate of 0, 5, 10, or 15 percent is applied to total benefits paid in a quarter. New SEF participants are subject to a 10 percent LEC for the first three complete fiscal years.

School Employer Unemployment Insurance Seminar

The School Employer Advisory Committee (SEAC) and UI Technical Subcommittee (UITS) are planning to have regional workshops at various County Offices of Education throughout California during State Fiscal Year 2012-2013.

The regional workshops will include presentations such as these:

UI Claims Management
Separations (Quits and Discharges)
Reasonable Assurance
Q & A with UI Specialists (Claims and Forms)

The Seminars are scheduled for October 2013 and April 2014. Please check back at a later date for more upcoming detailed information.

For more information, please contact the School Employees Fund at 916-653-5380.

Forms and Publications

Annual Report to the Fund Participants - 2011-2012
Annual Report to the Fund Participants - 2010-2011
DE 6 - Rev. 5 (1-08) - Quarterly Wage and Withholding Report (Years 2010 and prior)
DE 9C - Rev. 1 (1-12) - Quarterly Contribution Return and Report of Wages (Continuation) (Effective 1st quarter of 2011)
DE 938SEF - Rev. 10 (8-11) - Quarterly Return Adjustment Form for School Employers
DE 9423 - Rev. 14 (9-12) - Quarterly Contribution Return for School Employers
DE 231SEF - Rev. 2 (7-08) - Employment for the School Employees Fund
DE 3450SEF - Rev. 3 (5-08) - Claims Management Handbook for School Employers