Account Code |
Affected Groups and
Classes |
|
N = excluded from CalPERS and
DPA PST plans and exempted from Medicare tax |
Employees
in continuous employment status hired prior to 4/1/1986. This
includes employees who have back to back separations and reappointments,
including separation on Friday and re-appointment on Monday. Per CalPERS
Ruling 86-88, 1986-2 C.B. 172 Section 3121 (U)(2)(C). Rehired
annuitants who are FERP in continuous service hired prior to 4/1/1986. Employees
who are covered under CalPERS through other concurrent employment with
the State and with continuous
service since 4/1/1986. Individuals
present under an F-1, J-1, M-1 or Q-1 immigration status whose tax residency
status is "nonresident" alien. FEMA
temporary hires (Federal Emergency or Disaster) Student
Classifications (1868, 1870, 1871, 1872), Instructional Student (1150,
1151), Graduate Assistant (2325, 2355), Resident Assistant (1869) Teaching
Associate (2353, 2354) who qualify for the student FICA exemption. (Unless
TA qualifies for CalPERS).
|
|
NM =
excluded from CalPERS, and DPA PST plans, and subject to Medicare tax |
Employees
hired between 4/1/1986 and 12/1/1991, outside CalPERS, no continuous service. Employees
hired on or after 12/1/1991, outside CalPERS, no additional position with
continuous service (see Technical Letter 1991-22). Employees
with Item 825 visa category = "Z". Rehired
Annuitants including FERP's, originally hired, or rehired following a
break in service, on or after 4/1/1986. Trustees
(class 2974).
|
|
NO = excluded
from CalPERS, subject to Social Security and Medicare tax |
May
be used in instances when an employee present under an F-1, J-1, M-1 or
Q-1 immigration status has a tax residency status change to resident alien
and must pay FICA tax retroactive to January 1 of the respective calendar
year. Trade
Rate employees (E99) - if not eligible for CalPERS.
|
|
TD = covered by DPA PST plan
and exempted from Medicare tax |
Employees
in continuous employment status hired prior to 4/1/1986. This
includes employees who have back to back separations and reappointments,
including separation on Friday and re-appointment on Monday. Per
CalPERS Ruling 86-88, 1986-2 C.B. 172 Section 3121 (U)(2)(C). Prior
UCDC plan participants exempted from Medicare tax, appointed in Units
1, 2, 5, 6, 7, 9 and 10 including non-represented employees hired on or
before May 24, 1996 grandfathered under the DPA PST plan effective July
1, 2005 pursuant to HR 2005-15.
Employees
that separated from one campus with Item 505 = "N",or "TD"
and appointed at another campus with no break in service (i.e., back to
back separation/appointment). California
Faculty Association (Unit 3)
|
|
TM = covered by DPA PST plan
and subject to Medicare tax |
Employees
appointed on or after April 1, 1986. Prior
UCDC plan participants subject to Medicare Tax, appointed in Units 1,
2, 5, 6, 7, 9 and 10, including non-represented employees hired on or
before May 24, 1996 grandfathered under the DPA PST plan effective July
1, 2005 pursuant to HR 2005-15. Employees
with Item 825 visa category = Z, or employees
present under an F-1, J-1, M-1, or Q-1 immigration status whose tax residency
status is "resident" alien. Union
of American Physicians and Dentists (Unit 1) California
State University Employees Union (Units 2, 5, 7, 9) California
Faculty Association (Unit 3) Academic
Professionals of California (Unit 4) State
Employees Trade Council (Unit 6) Statewide
University Police Association (Unit 8) International
Union Of Operating Engineers (Unit 10)
Academic
Student Employees (Unit 11) - continuing students who qualify for an appointment
during breaks/summer term and who do not qualify for the student FICA
exemption. SFSU
Head Start (Unit 12) CSULA
English Language Program (Unit 13) Nonrepresented
Employees (C99, E99, M80, M98).
|
|
T = covered by
State Teachers’ Retirement System (STRS) exempted from Medicare
tax |
|
