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Item 505 - Non-CalPERS Account Codes Basic Guidelines

For additional information, refer to CalPERS Membership Chart and Classes Excluded From CalPERS Retirement Coverage. Note: Codes TX and TY used for the Defined Contribution Plan administered by the University of California (UC DC Plan), were discontinued 06/01/2005, per HR 2005-15.

 

Account Code

Affected Groups and Classes

N = excluded from CalPERS and DPA PST plans and exempted from Medicare tax

  • Employees in continuous employment status hired prior to 4/1/1986.  This includes employees who have back to back separations and reappointments, including separation on Friday and re-appointment on Monday. Per CalPERS Ruling 86-88, 1986-2 C.B. 172 Section 3121 (U)(2)(C).

  • Rehired annuitants who are FERP in continuous service hired prior to 4/1/1986.

  • Employees who are covered under CalPERS through other concurrent employment with the State and with continuous service since 4/1/1986.

  • Individuals present under an F-1, J-1, M-1 or Q-1 immigration status whose tax residency status is "nonresident" alien.

  • FEMA temporary hires (Federal Emergency or Disaster)

  • Student Classifications (1868, 1870, 1871, 1872), Instructional Student (1150, 1151, 1152, 1153), Graduate Assistant (2325, 2355), Resident Assistant (1869) Teaching Associate (2353, 2354) who qualify for the student FICA exemption. (Unless TA qualifies for CalPERS).​

NM = excluded from CalPERS, and DPA PST plans, and subject to Medicare tax

  • Employees hired between 4/1/1986 and 12/1/1991, outside CalPERS, no continuous service.

  • Employees hired on or after 12/1/1991, outside CalPERS, no additional position with continuous service (see Technical Letter 1991-22).

  • Employees with Item 825 visa category = "Z".

  • Rehired Annuitants including FERP's, originally hired, or rehired following a break in service, on or after 4/1/1986.

  • Trustees (class 2974).

  • Effective Summer Session 2023 CalPERS members in instructional Faculty Summer Session class codes 2357 and 2457 or who earned full-time service credit in another non-excluded classification.​

NO = excluded from CalPERS, subject to Social Security and Medicare tax

  • May be used in instances when an employee present under an F-1, J-1, M-1 or Q-1 immigration status has a tax residency status change to resident alien and must pay FICA tax retroactive to January 1 of the respective calendar year.

  • Trade Rate employees (E99) - if not eligible for CalPERS.

TD = covered by DPA PST plan and exempted from Medicare tax

  • Employees in continuous employment status hired prior to 4/1/1986.  This includes employees who have back to back separations and reappointments, including separation on Friday and re-appointment on Monday.  Per CalPERS Ruling 86-88, 1986-2 C.B. 172 Section 3121 (U)(2)(C).

  • Prior UCDC plan participants exempted from Medicare tax, appointed in Units 1, 2, 5, 6, 7, 9 and 10 including non-represented employees hired on or before May 24, 1996 grandfathered under the DPA PST plan effective July 1, 2005 pursuant to HR 2005-15.

  • Employees that separated from one campus with Item 505 = "N",or "TD" and appointed at another campus with no break in service (i.e., back to back separation/appointment).

  • California Faculty Association (Unit 3)

  • Academic Professionals of California (Unit 4)

  • Statewide University Police Association (Unit 8)

TM = covered by DPA PST plan and subject to Medicare tax

  • Employees appointed on or after April 1, 1986.

  • Prior UCDC plan participants subject to Medicare Tax, appointed in Units 1, 2, 5, 6, 7, 9 and 10, including non-represented employees hired on or before May 24, 1996 grandfathered under the DPA PST plan effective July 1, 2005 pursuant to HR 2005-15.

  • Employees with Item 825 visa category = Z, or employees present under an F-1, J-1, M-1, or Q-1 immigration status whose tax residency status is "resident" alien.

  • Effective Summer Session 2023 Non-CalPERS members in Instructional Faculty Summer Session class codes 2357 and 2457 who are required to contribute to the DPA PST Plan.

  • Union of American Physicians and Dentists (Unit 1)

  • California State University Employees Union (Units 2, 5, 7, 9)

  • California Faculty Association (Unit 3)

  • Academic Professionals of California (Unit 4)

  • State Employees Trade Council (Unit 6)

  • Statewide University Police Association (Unit 8)

  • International Union Of Operating Engineers (Unit 10)

  • Academic Student Employees (Unit 11) - continuing students who qualify for an appointment during breaks/summer term and who do not qualify for the student FICA exemption.

  • SFSU Head Start (Unit 12)

  • CSULA English Language Program (Unit 13)

  • Nonrepresented Employees (C99, E99, M80, M98).

T = covered by State Teachers’ Retirement System (STRS) exempted from Medicare tax

  • Faculty/administrators in eligible CSU employment on 10/01/1959. Individuals who move from one campus to another with no break in service retain STRS membership. No new members permitted.

 

 

Last Updated:  May 22, 2023