Item 505 - Retirement System Account Code

Medicare Exempt Codes are used for those in a continuous employment status since on or before March 31, 1986, employees present under an F-1, J-1, M-1 or Q-1 immigrant status whose tax residency status is "nonresident" alien, or classes (e.g., students) otherwise deemed exempt.

Medicare Subject Codes are used for those appointed or rehired on or after April 1, 1986. Pursuant to Public Law 99-272 (which extended medicare taxation to state employees hired after March 31, 1986) contributions for the Medicare portion of the Federal Insurance Contributions Act (FICA) apply to earnings of employees not covered by social security. Also used for individuals present under an F-1, J-1, M-1 or Q-1 immigration status whose tax residency status is "resident alien" for tax purposes in appointments that qualify for CalPERS membership.

Final Compensation - Employee's average salary for a specific period of time, which is used as part of the formula to determine retirement benefits.  

% at Age - Benefit formula for the CalPERS retirement plan for which the CSU employee is eligible.

Contribution Rate - Employee and employer contribution rates paid to CalPERS to fund member's retirement plan.  The employer contribution is set annually by CalPERS.

 

Medicare Exempt Codes

Medicare Subject Codes

Plan Description

Final Comp

% at Age

Contrib

Rate

N

NM

Nonmembers. Those excluded from CalPERS and DPA PST Plans because of appointment type, class code or immigration status. Code NM may also be used when an employee present under an F-1, J-1, M-1 or Q-1 immigration status has a tax residency status change from "nonresident" to "resident" alien, and must pay Medicare tax retroactive to January 1 of the respective calendar year.

n/a

n/a

n/a

n/a

NO

FICA Tax. This code allows for the withholding of Social Security and Medicare tax exclusive of retirement. May be used in instances when an employee with an F-1, J-1, M-1 or Q-1 immigration status has a tax residency status change from "nonresident" to "resident" alien and must pay FICA tax retroactive to January 1 of the respective calendar year.  Also used for Casual Employment - Trade Rate worker classifications (refer to HR/Benefits 2005-17). See note below.

n/a

n/a

n/a

TD

TM

DPA PST Plan. Part-Time, Seasonal and Temporary (PST) Employee Retirement Program administered by the State of California's Department of Personnel Administration (DPA). Prior to 6/1/2005, this plan was available to eligible program participants employed in bargaining units 3, 4 and 8; non-represented employees hired after 5/24/1996, and noncitizen employees present under an F-1, J-1, M-1 or Q-1 immigration status in a "resident alien" tax status. Effective 6/1/2005 and pursuant to coded memos HR 2005-15 and HR/Appointments 2005-01, the plan now includes employees moved from the UC DC plan and incorporates eligible program participants employed in bargaining units 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 (HR/Benefits 2007-02) and 13 (HR/Salary 2010-21), non-represented employees, and noncitizen employees present under an F-1, J-1, M-1 or Q-1 immigration status in a "resident alien" tax status.

n/a

n/a

n/a

n/a

08

CalPERS Misc Tier 1 w/Social Security + Medicare on or before 1/14/2011. Employees who are first hired by the State on or before 1/14/2011.  Includes employees with Item 825 Visa Category = Z in appointments that qualify for CalPERS membership and individuals present under an F-1, J-1, M-1 or Q-1 immigration status whose tax residency status is "resident alien" for tax purposes in appointments that qualify for CalPERS membership.

One (1)

year

2% at age 55

5%

member

 

n/a

2Z

CalPERS Misc Tier 1 w/Social Security + Medicare on or after 1/15/2011. Employees who are first hired by the State on or after 1/15/2011.  Includes employees with Item 825 Visa Category = Z in appointments that qualify for CalPERS membership and individuals present under an F-1, J-1, M-1 or Q-1 immigration status whose tax residency status is "resident alien" for tax purposes in appointments that qualify for CalPERS membership.

Three (3) year

2% at age 60

5% member

n/a

2N

CalPERS Misc Tier 1 w/Social Security + Medicare on or after 1/1/2013. Employees who are first hired by the State and deemed a new CalPERS member on or after 1/1/2013.  Includes employees with Item 825 Visa Category = Z in appointments that qualify for CalPERS membership and individuals present under an F-1, J-1, M-1 or Q-1 immigration status whose tax residency status is "resident alien" for tax purposes in appointments that qualify for CalPERS membership.

Thirty-six

(36)

consecutive months highest average salary (subject to compensation cap)

2% at 62

6% Member

51

52

CalPERS POFF Unit 8 Peace Officers on or before 6/30/2011. Those appointed to State University Police Association (SUPA - Unit 8) classifications.  Employees who are first hired by the State on or before 6/30/2011.  Deduction code 077 denotes Survivors' Benefits. Code 51 for employees excluded from Social Security and Medicare coverage (e.g., due to "nonresident alien" tax status while in an F-1, J-1, M-1 or Q-1 immigration status).

 

Codes 51 and 52 are effective 01/01/2000. Codes 86 and 88 may only be utilized for transactions effective 12/31/1999 or earlier.

One (1) year

3% at age 50

8% member

currently

paid by CSU

3N

3P

CalPERS POFF Unit 8 Peace Officers on or after 7/01/2011. Those appointed to State University Police Association (SUPA - Unit 8) classifications.  Employees who are first hired by the State on or after 7/01/2011.  Deduction code 077 denotes Survivors' Benefits. Code 3N for employees excluded from Social Security and Medicare coverage (e.g., due to "nonresident alien" tax status while in an F-1, J-1, M-1 or Q-1 immigration status).

Three (3) year

2.5% at age 55

8% member

currently

paid by CSU

3G

3H

CalPERS POFF Unit 8 Peace Officers on or after 1/1/2013. Those appointed to State University Police Association (SUPA - Unit 8) classifications.  Employees who are first hired by the State and deemed a new CalPERS member on or after 1/1/2013.  Deduction code 077 denotes Survivors' Benefits. Code 3G for employees excluded from Social Security and Medicare coverage (e.g., due to "nonresident alien" tax status while in an F-1, J-1, M-1 or Q-1 immigration status).

Thirty-six

(36)

consecutive months highest average salary (subject to compensation cap)

2.5% at age 57

10.5% member

currently

paid by CSU

53

54

CalPERS POFF Non-Unit 8 Peace Officer on or before 1/14/2011. Those appointed as Management Personnel Plan (MPP) Public Safety Directors and Lieutenants.

One (1) year

MPP

3% at age 50

8% member

 

For CSUEU R09 class codes 8830, 8831 and 8832.

 

These Fire Fighter class codes were abolished effective 09/01/2011.

 

 

CSUEU

3% at age 55

 

All first hired by the State on or before 1/14/2011. Deduction code 077 denotes Survivors' Benefits. Code 53 for employees excluded from Social Security and Medicare coverage (e.g., due to "nonresident alien" tax status while in an F-1, J-1, M-1 or Q-1 immigration status).

 

Effective 07/01/1986 for MPP; effective 07/01/1989 for R09.

Codes 53 and 54 are effective 01/01/2000. Codes 87 and 89, may only be utilized for transactions effective 12/31/1999 or earlier.

R09 class codes 8980 and 8981 are abolished and no longer available for use with codes 53 and 54.

 

 

 

 

 

 

3Q

3R

CalPERS POFF Non-Unit 8 Peace Officer on or after 1/15/2011. Those appointed as Management Personnel Plan (MPP) Public Safety Directors and Lieutenants, first hired by the State on or after 1/15/2011.  Deduction code 077 denotes Survivors' Benefits. Code 3Q for employees excluded from Social Security and Medicare coverage (e.g., due to "nonresident alien" tax status while in an F-1, J-1, M-1 or Q-1 immigration status).

 

Three (3) year

2.5% at age 55

8% member

3W

3Z

CalPERS POFF Non-Unit 8 Peace Officer on or after 1/1/2013. Those appointed as Management Personnel Plan (MPP) Public Safety Directors and Lieutenants, first hired by the State and also deemed a new CalPERS member on or after 1/1/2013.  Deduction code 077 denotes Survivors' Benefits. Code 3W for employees excluded from Social Security and Medicare coverage (e.g., due to "nonresident alien" tax status while in an F-1, J-1, M-1 or Q-1 immigration status).

Thirty-six

(36)

consecutive months highest average salary (subject to compensation cap)

2.5% at age 57

10.5% member

83

82

CalPERS State Safety  (Class Code 8347) on or before 1/14/2011. Employees who are first hired by the State on or before 1/14/2011.  Class code 8347 was excluded from the State University Police Association - Unit 8, beginning July 1, 2001.  Deduction code 077 denotes Survivors' Benefits.  Code 83 for employees excluded from Social Security and Medicare coverage (e.g., due to "nonresident alien" tax status while in an F-1, J-1, M-1 or Q-1 immigration status).

Discontinued 07/01/1986 for R08 and MPP; discontinued 07/01/1989 for R09.

One (1) year

2.5% at age 55

6% member

n/a

1U

CalPERS State Safety  (Class Code 8347) on or after 1/15/2011. Employees who are first hired by the State on or after 1/15/2011. Class code 8347 was excluded from the State University Police Association - Unit 8, beginning July 1, 2001.  Deduction code 077 denotes Survivors' Benefits.

Three (3) year

2% at age 55

6% member

n/a

1M

CalPERS State Safety  (Class Code 8347) on or after 1/1/2013. Employees who are first hired by the State and deemed a new CalPERS member on or after 1/1/2013. Class code 8347 was excluded from the State University Police Association - Unit 8, beginning July 1, 2001.  Deduction code 077 denotes Survivors' Benefits.

Thirty-six

(36)

consecutive months highest average salary (subject to compensation cap)

2% at age 57

9% member

00

n/a

CalPERS Misc Tier 1- Survivors - Noncitizens on or before 1/14/2011. Employees first hired by the State on or before 1/14/2011.  Deduction code 077 denotes Survivors' benefits.  Employee appointed under an F-1, J-1, M-1 or Q-1 immigration status whose tax residency status is "'nonresident" alien for tax purposes in appointment that qualifies for CalPERS membership.

One (1) year

2% at age 55

6% member

2U

n/a

CalPERS Misc Tier 1- Survivors - Noncitizens on or after 1/15/2011. Employees first hired by the State on or after 1/15/2011.  Deduction code 077 denotes Survivors' benefits.  Employee appointed under an F-1, J-1, M-1 or Q-1 immigration status whose tax residency status is "nonresident" alien for tax purposes in appointment that qualifies for CalPERS membership.

Three (3) year

2% at age 60

6% member

4U

n/a

CalPERS Misc Tier 1 - Survivors - Noncitizens on or after 1/1/2013. Employees first hired by the State and deemed a new CalPERS member on or after 1/1/2013.  Deduction code 077 denotes Survivors’ benefits.  Employee appointed under an F-1, J-1, M-1 or Q-1 immigration status whose tax residency status is "nonresident" alien for tax purposes in appointments that qualify for CalPERS membership.

Thirty-six

(36)

consecutive months highest average salary (subject to compensation cap)

2% at age 62

6% member

00

20

CalPERS Misc Tier 1- Nonsurvivors/Survivors on or before 1/14/2011. Employees who are first hired by the State on or before 1/14/2011.  Code 20 Nonsurvivors/Survivors subject to Medicare coverage for reappointments on or after 4/01/1986.  Nonsurvivors are those who elected Nonsurvivors coverage in 1959, 1961 or 1975.  Survivors are those who elected Survivor Benefits in 1959 or 1961. Deduction code 077 denotes Survivors' benefits.  Code 00 for employees excluded from Social Security and Medicare coverage (e.g., due to "nonresident alien" tax status while in an F-1, J-1, M-1 or Q-1 immigration status) in appointments that qualify for CalPERS membership.

One (1) year

2% at age 55

6% member

T

n/a

STATE TEACHERS' RETIREMENT SYSTEM (STRS). Those faculty/administrators in eligible CSU employment on 10/01/1959. No new members permitted. Individuals who move from one campus to another with no break in service retain STRS membership.

n/a

n/a

8%

 

 

'Inactive' Retirement Account Code Descriptions

 

 

 

TX

TY

UC DC PLAN. Discontinued 06/01/2005 per HR 2005-15. The Defined Contribution Plan was administered by the University of California (UC) for eligible program participants employed in bargaining units 1, 2, 5, 7, 9 and 10, nonrepresented employees hired before 05/25/1996 and noncitizen employees present under an  F-1, J-1, M-1 or Q-1 immigration status in a "resident alien" tax status.  When the plan was discontinued, participating employees were moved to the DPA PST plan.   

 

 

 

 

System
Audits:

Audits 259-060 thru 259-420

The automated audits for this item are too numerous to publish here. If you receive messages 259-060 through 259-420 that are not clear to you, call CSU Audits for assistance. Transactions that receive audit messages 259-070 and 259-489 must always be sent to CSU Audits for processing. When submitting a transaction to CSU Audits, attach a copy of the message or write the message on the PPT.

Audit
Instructions:

  1. When the campus receives a ’Notice of Change’ form from CalPERS, it is normally for informational purposes only unless employer actions are identified. Do NOT prepare a PPT document. CalPERS will concurrently notify SCO-PPSD of the appropriate action via a RST (R01 transaction). CSU Audits will process the R01 to correct the employee's database record.

  2. If Account Code 00 or T is entered in Item 505, write MESSAGE 259-423 on a PPT and route to CSU Audits (unless noncitizen).

  3. If Account Code 08 is entered in error in Item 505, and it should be 00, write ’MESSAGE 259-422’ on a PPT and route to CSU Audits.

  4. If account code equals 08, NM, TD or TM, but should be changed to N, enter N in Item 505, and EOF.

  5. If an employee is a STRS member (other than through CSU employment), and qualifies for CalPERS, the employee must be placed in CalPERS. Employees who do not meet the CalPERS eligibility must be enrolled in the DPA PST Plan.

  6. If Account Code is code 53 or 54, and the Job Code (Item 876) is related to Public Safety, an error message will generate, even when correcting a transaction.  Attach a copy of the message, or write the message on a PPT, and route to CSU Audits.   

  7. If Account Code is NM, you must enter OUTSIDE PERS in Item 215 for all A52 and A54 transactions.

  8. In instances when an employee is initially appointed or reappointed and the appointment does not appear qualifying for CalPERS (Item 505 = 08), use Item 215 to enter justification:

  1. If employee is being reappointed and has funds on deposit at CalPERS, enter 'FUNDS ON DEPOS' in Item 215.

  2. If employee is initially appointed and has outside CalPERS and is less than full-time, enter 'OUTSIDE PERS' in Item 215

More Info:

For additional membership requirements, refer to:

 

Note: When account code 'NO' is keyed, a retirement system id flag of "9" is generated which denotes non-retirement system member by election.  The retirement system id flag identifies an employee's retirement system status and is used by CalPERS. Since this account code is exclusively for FICA withholding purposes on a retroactive basis under specific circumstances, its use is not anticipated to impact an employee's retirement system status with CalPERS.