School Employees Fund

Latest Updates

The Unemployment Insurance (UI) contribution rate for State Fiscal Year (SFY) 2021/2022 and 2022/2023 will be 0.5%. The 0.5% rate will be effective July 1, 2021 through June 30, 2023. This new rate is a result of Assembly Bill 138 which amended section 823 of the California Unemployment Insurance Code.

The Local Experience Charge (LEC) Rate for SFY 21/22 was not impacted, so please use the LEC rate found on your Notice of Contribution Rate and Local Experience Charge Rate Statement (DE 56).

Federal assistance provided emergency unemployment tax relief to School Employees Fund (SEF) employers. The law allows a 50 percent credit for Unemployment Insurance (UI) benefit charges for benefit weeks between March 13, 2020, and April 3, 2021. With the most recent federal relief package, the law allows a 75 percent credit for UI benefit charges for benefit weeks between April 4, 2021, and September 4, 2021. This credit will be applied to the SEF and the SEF will reimburse the Unemployment Insurance fund for benefit charges paid.

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.

The SEF is a joint, pooled-risk fund administered by the EDD, which collects contributions based on a percentage of total wages paid by public schools and community college districts. The SEF reimburses the Unemployment Insurance (UI) Fund for the cost of UI benefits paid to former school employees.

All 72 community college districts and 1,334 county offices of education, public school districts, and charter schools participate in the SEF. They have 964,132 employees and pay more than $49.6 billion in wages annually.

Contribution Rate

All school employers participating in the SEF have the same UI contribution rate. The rate is determined by law and is intended to provide one full year of UI benefit payments.

A Local Experience Charge (LEC) is applied to total benefits paid in a quarter. The individual employer LEC rate can be 0, 5, 10, or 15 percent. New SEF participants must pay a 10 percent LEC for the first three complete fiscal years.

SEF Partners

School Employer Advisory Committee
Unemployment Insurance Technical Subcommittee

Forms and Publications

Additional Information

For more information, contact the School Employees Fund (SEF) at 1-916-653-5380.

For information about the UI benefits paid to your former employees, visit: