Unemployment Certification Form - October 2023 (fillable PDF) - due no later than November 15. 

The School Employee Fund (SEF) is a joint, pooled-risk fund administered by EDD, which collects contributions based on a percentage of total wages paid by public schools and community college districts. SEF receives contributions based on a percentage of total wages paid by California community college districts. 

Background:

The SEF reimburses the Unemployment Insurance (UI) Fund for the cost of UI benefits paid to former school employees. All community college districts and county offices of education, public school districts, and charter schools participate in the School Employee Fund (SEF). The SEF reimburses the Unemployment Insurance (UI) Fund for the cost of UI benefits paid to former school employees.

In accordance with Education Code Section 1330(c) “Each county superintendent of schools shall have the responsibility of establishing, coordinating, and maintaining, either directly or by contract, an unemployment insurance management system for each school employer participating in the School Employees Fund under Article 6 (commencing with Section 821) of Chapter 3 of Part 1 of Division 1 of the Unemployment Insurance Code.”

County superintendent of community colleges will provide to the Board of Governors of the California Community Colleges by November 1, a report providing the number of covered employees listed by certified (Professional) and classified (Nonprofessional), and any prior year adjustments.

Method of Calculation to Reimburse the Entities:

Apportionments will issue on or prior to January 31 to each county superintendent of school (or of that was delegated to any school district, community college district, another county superintendent of schools, or any combination of these entities), according to the number of covered employees in each districts by him or her and shall be used only for the purpose to cover costs of administering the management system pursuant to Education Code Section 1330(c).

The Unemployment Insurance funds apportioned by the Board of Governors of the California Community College is intended for the entity administering the management system which includes general administration, claims management, appointment of hearing representatives, representation of school employers at hearings, and other duties related to the unemployment insurance program in their jurisdiction.

Based on the information reported by counties or districts, the Chancellor’s office shall apportion $2.00 less the administrative costs (of $.05) for a total of $1.95 times number of certified cover employees as of October.

SEF Partners

California Employment Development Department (EDD) School Employees Fund Unit (SEF) – provides annual financial summary of economic activities during the fiscal year that affected the SEF during the fiscal year and also provide recommendations to ensure adequacy of funds.

School Employer Advisory Committee (SEAC) - meets quarterly with the EDD administrator to consider and recommend improvements in the administration of the SEF. 

Unemployment Insurance Technical Subcommittee – works in conjunction with the SEAC to discuss SEF’s financial condition, provide outreach, and assist school employers in managing UI costs.