(a) Salary is compensation that meets all of the following requirements:
(1) Is paid in cash by an employer to an employee in accordance with a publicly available written contractual agreement.
(2) Is paid for the performance of creditable service activities described in Section 22119.5 of the Education Code.
(3) Is any of the following:
(A) Explicitly characterized as salary in the agreement, and used as a basis for future pay increases.
(B) Paid to perform creditable service activities that are related to, and an outgrowth of, the instructional and guidance program of the school.
(C) Paid to perform creditable service activities that are related to the examination, selection, in-service training, mentoring, or assignment of teachers, principals, or other similar personnel involved in the instructional program.
(4) Paid without a requirement by the employer for proof of expenditure.
(b) The employer must establish a compensation earnable for all assignments for which an employee will earn salary.
(1) If an employer provides compensation in exchange for performing activities described in subparagraph (B) or (C) of paragraph (3) of subdivision (a), the compensation is for service, and the employer must establish a compensation earnable for those activities.
(c) If compensation is restructured into salary, regardless of how it was paid previously, the compensation will be considered salary beginning on the effective date of the restructure.
(d) Salary includes amounts deducted from salary at the discretion of the employee.
Credits
Note: Authority cited: Sections 22119.2, 22119.5, 22138.5, 22207, 22213, 22214, 22215, 22305 and 22458, Education Code. Reference: Sections 22115, 22119.2, 22119.5, 22138.5 and 22138.6, Education Code.
1. New article 3 (sections 27400-27401) and section filed 11-18-2014; operative 1-1-2015 (Register 2014, No. 47).
2. Amendment filed 8-22-2017; operative 10-1-2017 (Register 2017, No. 34).
This database is current through 6/21/24 Register 2024, No. 25.
Cal. Admin. Code tit. 5, § 27400, 5 CA ADC § 27400
