Annual Compensation Limits
Federal and State laws place annual limits on the compensation that can be used to determine pension eligible compensation for SCERS members. The limits are different for Legacy and PEPRA members. This notice is to inform you of the annual compensation limits for 2022:
- Legacy members: In accordance with Government Code section 31671 of the County Employees’ Retirement Law (CERL), the 2022 Annual Compensation Limit as set forth by the IRS under section 401(a)(17) is $305,000.
- PEPRA members: In accordance with Government Code section
7522.10 of the County Employees’ Retirement Law (CERL), the
2022 Annual PEPRA Compensation Limit as set forth by the
California Actuarial Advisory Panel is:
- $134,974 for employees enrolled in Social Security
- $161,969 for employees not enrolled in Social Security
It is expected that SCERS Participating Employers monitor employee compensation in accordance with the limits specified above and limit the pensionable compensation accordingly.