Item 505 - Retirement System Account Code

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

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

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

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.

The CSU continued to pay both the employer's and the employees' portion of the monthly retirement contribution for both "Classic" and "new" CalPERS members through the end of the Contract's June 30, 2014, expiration date. See TL-BEN2014-02.

As of April 1, 2015, all employees who become responsible for paying the employee's eight percent contribution to CalPERS shall receive a 4-step increase. Adjustment will be applied to "Classic" CalPERS members appointed in retirement account codes (51, 52, 3N, 3P). See HR-Salary 2015-09 for more information.

One (1) year

3% at age 50

8% member

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).

Effective July 1, 2014, the CSU will no longer pay the employee's portion of the monthly retirement contribution for Unit 8 employees who are considered "New" CalPERS members. See TL-BEN2014-02.

Thirty-six

(36)

consecutive months highest average salary (subject to compensation cap)

2.5% at age 57

11% 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

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

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

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

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

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

5% member

'Inactive' Retirement Account Code Descriptions

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