Employer Pay Codes

Employer Pay Codes


SBCERA’s Board of Retirement approved pay codes for use in calculating Tier 1 (Compensation Earnable) and Tier 2 (Pensionable Compensation) member and employer contributions. These approved pay codes are subject to retirement contributions. 

We strive to work collaboratively with all of our Employers. If you are an Active Participating Employer and would would like a pay code decision to be brought before the Board or Retirement for consideration, please contact Fiscal Services at Employers@SBCERA.org. We want to hear your suggestions and help answer any questions you have.

Current Pay Codes

In response to the Supreme Court Decision in the Alameda Case on July 30, 2020, there have been some adjustments made to various pay codes affected by the decision. You can find the most updated pay codes in the SBCERA Board Resolution 2024-1 regarding the Approval of Employer Pay Codes of Employee Compensation Included in Compensation Earnable (for Tier 1 Members) and Pensionable Compensation (for Tier 2 Members).

SBCERA Resolution 2024-2 Regarding Employer Pay Codes of Employee Compensation Included in Compensation Earnable
Summary of Changes to Pay Codes

For updates and frequently asked questions regarding the Alameda decision, visit our Alameda FAQ page: www.SBCERA.org/Alameda. On this page, you can also download a copy of the Supreme Court Decision and SBCERA Board resolutions related to this decision.

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