SBCERA retirement benefits are funded through contributions paid by participating active employers, members, and earnings from SBCERA investments. Employer contribution requirements are determined by periodic actuarial valuations under state law, conducted by actuaries. The Board of Retirement reviews and sets contribution rate increases or decreases on the basis of these studies each fiscal year.

View the current employer contribution rates below. Contribution requirements shown are the employer required contribution only. Figures do not include the member contribution or any cost sharing.

Current Rates (effective date listed in flyer)

FY 25/26 Employer Contribution Rates Tier 1
FY 25/26 Employer Contribution Rates Tier 2

Note: Rates are effective June 28, 2025, for most SBCERA employers, except at the following employers: Barstow Fire Protection (June 22, 2025), CSAC and SCAQMD (June 23, 2025), and Law Library (July 1, 2025). Survivor Rates: $.91 ($.99 for Law Library)

Past Employer Contribution Rates

Dated Information for Historical Reference Only

FY 24/25 Employer Contribution Rates Tier 1
FY 24/25 Employer Contribution Rates Tier 2
FY 23/24 Employer Contribution Rates Tier 1
FY 23/24 Employer Contribution Rates Tier 2
FY 22/23 Employer Contribution Rates Tier 1
FY 22/23 Employer Contribution Rates Tier 2
FY 21/22 Employer Contribution Rates Tier 1
FY 21/22 Employer Contribution Rates Tier 2
FY 20/21 Employer Contribution Rates Tier 1
FY 20/21 Employer Contribution Rates Tier 2