School Employees Fund
Public school districts (kindergarten through 12th grade) and community colleges may elect to participate in the School Employees Fund (SEF), which is a special reimbursable financing method available for school districts.
The SEF is a joint, pooled-risk fund administered by the EDD, which collects contributions based on a percentage of total wages paid by public schools and community college districts. The SEF reimburses the Unemployment Insurance (UI) Fund for the cost of UI benefits paid to former school employees.
All 72 community college districts and 1,334 county offices of education, public school districts, and charter schools participate in the SEF. They have 964,132 employees and pay more than $49.6 billion in wages annually.
All school employers participating in the SEF have the same UI contribution rate. The rate is determined by law and is intended to provide one full year of UI benefit payments. For State Fiscal Year 2020-2021, the rate is set at 0.05 percent. The rate for 2019-2020 was set at 0.05 percent.
A Local Experience Charge (LEC) is applied to total benefits paid in a quarter. The individual employer LEC rate can be 0, 5, 10, or 15 percent. New SEF participants must pay a 10 percent LEC for the first three complete fiscal years.
Forms and Publications
- Annual Report to the Fund Participants – 2017-2018 (PDF)
- Annual Report to the Fund Participants – 2016-2017 (PDF)
- Annual Report to the Fund Participants – 2015-2016 (PDF)
- DE 938SEF – Quarterly Return Adjustment Form for School Employers (PDF)
- DE 9423 – Quarterly Contribution Return for School Employers (PDF)
- DE 231SEF – Employment for the School Employees Fund (PDF)
- DE 3450SEF – Claims Management Handbook for School Employers (PDF)
For more information, contact the School Employees Fund (SEF) at 1-916-653-5380.
For information about the UI benefits paid to your former employees, visit: