At SBCERA, we understand how important it is to keep you informed about our latest investment performance, future contribution rates and how they may impact you. While SBCERA’s pension fund remains stable and well-positioned for growth in the future, pension contribution rate increases are anticipated over the next few years.

The impact, if any, of our performance on future employer contribution rates will be determined as part of our Actuarial Valuation and Review. This valuation and review is presented to the SBCERA Board of Retirement.

View the current Actuarial Valuation and Review

View the 2020-2021 Employer Contribution Rates


The Governmental Accounting Standards Board (GASB) is the independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local governments. Established in 1984 by agreement of the Financial Accounting Foundation (FAF) and 10 national associations of state and local government officials, the GASB is recognized by governments, the accounting industry, and the capital markets as the official source of generally accepted accounting principles (GAAP) for state and local governments.

View the SBCERA GASB page


Within the SBCERA By-Laws, Article III, there are definitions for membership in SBCERA. There are legal definitions for a variety of statuses that can be shared with your employees.

View the SBCERA By-Laws

Seminars Hosted by Employers/Departments

Looking to host a seminar for your staff or colleagues at your location? SBCERA is happy to come to you. With appropriate management approval, SBCERA will work with you to plan and schedule a seminar at your location on a date that works best for you. Seminar options include:

Visit the Seminars Page for more information.

Employer Direct

Log into Employer Direct for plan sponsor reporting services.