Cal. Code Regs. Tit. 2, § 592.1 - Social Security Administrative Fees
(a) This regulation establishes the fees that
the CalPERS Board of Administration shall collect and deposit into the Old Age
and Survivors' Insurance Revolving Fund (OASI Fund) to cover the costs of
administering the State of California's designated State Social Security
Administrator program established pursuant to Section
218 of Title II of the Social
Security Act, Code of Federal Regulations Section
404.1204, and Government Code
Section
22200.
(b) For purposes of this section, "public
agency" shall have the meaning set forth in Government Code Sections
22009,
22009.01,
22009.02,
22009.03,
22550, and
22550.5.
(c) The CalPERS Board of Administration shall
require each public agency that has requested or that will request that any of
its employees be covered under the agreement entered into between the state and
the Social Security Administration pursuant to Section
218 of Title II of the Social
Security Act ("Section
218 Agreement") to pay:
(1) A $650 fee to establish initial coverage
under the Section
218 Agreement;
(2) A $650 fee to modify coverage under the
Section 218 Agreement; and
(3) An annual fee as shown in the table below
determined by the total number of persons employed at the public agency,
including each state department, University of California campus, University of
California Office of the President and Universitywide Programs, California
State University campus, and California State University Chancellor's Office,
as listed in the California Department of Finance Salaries and Wages Supplement
report, and any other public agency:
Number of Employees | Fee |
1-4........................................................................ | $200 |
5-9........................................................................ | $250 |
10-19................................................................... | $300 |
20-49................................................................... | $400 |
50-99................................................................... | $500 |
100-249............................................................... | $1,000 |
250-499............................................................... | $1,500 |
500-999............................................................... | $2,000 |
1,000 and over.................................................... | $2,500 |
(A) The
total number of persons employed per state department, University of California
campus, University of California Office of the President and Universitywide
Programs, California State University campus, and California State University
Chancellor's Office shall be determined annually for the following fiscal year
by the California Department of Finance Salaries and Wages Supplement
report.
(B) For each County Office
of Education, school district, and any other public agency not listed in
subsection (A), the total number of persons employed per public agency shall be
determined annually for the following fiscal year by the following data sources
in the following order of priority. If a data source does not contain complete
information, the next data source shall be used:
(i) Employee count provided by the public
agency annually upon request by CalPERS.
(ii) CalPERS' payroll records.
(iii) The California Department of
Education.
(iv) The California
State Controller's Office.
(v) The
Comprehensive Annual Financial Report on the public agency's
website.
(d) Beginning in fiscal year 2020-21, CalPERS
shall review the OASI Fund annually to ensure the fund balance is no less than
50 percent and no more than 100 percent of the budgeted SSSA program
expenditures as authorized in the State Budget Act for the prior fiscal year.
If the OASI Fund balance is less than 50 percent or greater than 100 percent of
budgeted program expenditures, the CalPERS Board of Administration shall adjust
the annual fees in subsection (c)(3) to target an OASI Fund balance of 50
percent of one year's SSSA program expenditures. If applicable, the CalPERS
Board of Administration shall adjust the annual fees in subsection (c)(3) using
the following methodology:
(1) Set the target
OASI Fund balance by multiplying the current year SSSA Budget Act Appropriation
by 50 percent.
(2) Estimate the
revenue required to target a 50 percent OASI Fund balance:
(A) Add the product of the calculation in
subsection (d)(1) to the current year SSSA Budget Act Appropriation.
(B) Subtract the current OASI Fund balance
from the product calculated in subsection (d)(2)(A).
(3) If the estimated fee revenue calculated
in subsection (d)(2) is greater than the anticipated revenue from the fees in
subsection (c)(3), the CalPERS Board of Administration will increase the fees
in subsection (c)(3) by the percentage difference of the estimated revenue of
the fees in subsections (c)(3) and (d)(2), rounded up to the next higher
multiple of $10.
(4) If the
estimated fee revenue calculated in subsection (d)(2) is less than the
anticipated revenue from the fees in subsection (c)(3), the CalPERS Board of
Administration will decrease the fees in subsection (c)(3) by the percentage
difference of the estimated revenue of the fees in subsections (c)(3) and
(d)(2), rounded to the next higher multiple of $10.
Notes
Note: Authority cited: Section 22500, Government Code. Reference: Sections 22551, 22552 and 22560, Government Code.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.