SDCERA is a defined benefit plan, qualified under Section 401(a) of the Internal Revenue Code. It is important to understand these key facts about a defined benefit plan:

• Your retirement benefit is calculated based on a formula using your age at retirement, years of service credit, and final average compensation.
• SDCERA is a contributory plan, meaning both the member and the employer pay contributions into the system; membership and contributions are mandatory. Remember, however, that your retirement benefit is not determined by how much money you contribute into the system, but rather by the formula described above.
• Your contributions are based upon membership classification, representation unit, and entry age into the system.
• Your representation unit is determined by your job class. You may find your representation unit by contacting your payroll representative, reviewing the information given to you at new hire orientation or through the San Diego County Human Resources website.
• Membership begins on the first day of the first payroll period in the month following the month in which you began your job—not on your first day of work.
• Your entry age is the age you are when you enter SDCERA membership. If you were more than 6 months past your birthday when you entered membership, SDCERA rounds your actual age up to the next age. For example if you entered SDCERA membership at age 30 and 7 months, your official entry age would be 31.
• Your contributions are deducted from each biweekly paycheck you receive.
• The employer’s contributions are based upon the advice of the actuary who estimates how much money must be contributed to the fund each year in order to support the retirement benefits that will become payable in the future.

Click the applicable member contribution rates chart to determine what percentage of your biweekly paycheck will be deducted as your contribution. Click the Contribution Calculator to calculate your contribution rate in dollars and cents.