School Employees Fund

Latest Update

Contribution Rate

The Unemployment Insurance (UI) contribution rate for State Fiscal Year (SFY) 2024/2025 will be 0.05%. The 0.05% rate will be effective July 1, 2024 through June 30, 2025.

About the School Employees Fund

Public school districts (kindergarten through 12th grade) and community colleges can choose to participate in the SEF, which is a special reimbursable financing method available for school districts.

The SEF is a fund administered by us, which collects contributions based on a percentage of total wages paid by public schools and community college districts. The SEF reimburses the UI Fund for the cost of UI benefits paid to former school employees.

All 72 community college districts and 1,325 county offices of education, public school districts, and charter schools participate in the SEF. They have 947,636 employees and pay more than $63 billion in wages annually.

Contribution Rate

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.

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.

For More Information

Contact the School Employees Fund (SEF) at 1-916-653-5380.

For UI benefits paid to your former employees, refer to:

e-Services for Business

Use e-Services for Business to manage your employer payroll tax account online.

Contact Us

If you have questions, Contact Payroll Taxes. You can also contact the Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.