School Employees Fund
Latest Update
The Unemployment Insurance (UI) contribution rate for State Fiscal Year (SFY) 2023/2024 will be 0.05%. The 0.05% rate will be effective July 1, 2023 through June 30, 2024.
The Local Experience Charge (LEC) Rate for SFY 21/22 remains unchanged, so please use the LEC rate found on your Notice of Contribution Rate and Local Experience Charge Rate Statement (DE 56).
Federal assistance provided emergency unemployment tax relief to School Employees Fund (SEF) employers. The law allows a 50 percent credit for Unemployment Insurance (UI) benefit charges for benefit weeks between March 13, 2020, and April 3, 2021. With the most recent federal relief package, the law allows a 75 percent credit for UI benefit charges for benefit weeks between April 4, 2021, and September 4, 2021. This credit will be applied to the SEF and the SEF will reimburse the Unemployment Insurance fund for benefit charges paid.
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 1,334 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.
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.
- Annual Report to the Fund Participants – 2020-2021 (PDF)
- Annual Report to the Fund Participants – 2019-2020 (PDF)
- Annual Report to the Fund Participants – 2018-2019 (PDF)
- Annual Report to the Fund Participants – 2017-2018 (PDF)
- Annual Report to the Fund Participants – 2016-2017 (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 UI benefits paid to your former employees, refer to:
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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.