REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
June 23, 2026
FROM
DEBBY CHERNEY, Chief Executive Officer, San Bernardino County Employees’ Retirement Association
SUBJECT
Title
Retirement Contribution Rates 2026-27
End
RECOMMENDATION(S)
Recommendation
Approve adjustments to the Retirement Contribution Rates effective June 27, 2026 (Pay Period 15/26) as follows:
1. Decrease County retirement contribution rate for Tier 1 General Members from 23.42% to 21.50% of compensation earnable.
2. Decrease County retirement contribution rate for Tier 2 General Members from 20.84% to 18.92% of pensionable compensation.
3. Decrease County retirement contribution rate for Tier 1 Safety Members from 56.04% to 53.74% of compensation earnable.
4. Decrease County retirement contribution rate for Tier 2 Safety Members from 47.24% to 44.70% of pensionable compensation.
5. Decrease Superior Court retirement contribution rate for Tier 1 General Members from 22.49% to 21.05% of compensation earnable.
6. Decrease Superior Court retirement contribution rate for Tier 2 General Members from 19.91% to 18.47% of pensionable compensation.
7. Decrease South Coast Air Quality Management District retirement contribution rate for Tier 1 General Members from 39.49% to 37.30% of compensation earnable.
8. Decrease South Coast Air Quality Management District retirement contribution rate for Tier 2 General Members from 35.17% to 33.14% of pensionable compensation.
9. Increase San Bernardino County Transit Authority retirement contribution rate for Tier 1 General Members from 13.93% to 14.21% of compensation earnable.
10. Increase San Bernardino County Transit Authority retirement contribution rate for Tier 2 General Members from 9.79% to 10.00% of pensionable compensation.
11. Decrease California State Association of Counties retirement contribution rate for Tier 1 General Members from 32.29% to 30.75% of compensation earnable.
12. Decrease California State Association of Counties retirement contribution rate for Tier 2 General Members from 26.73% to 24.67% of pensionable compensation.
13. Decrease Other General (Non-County/Special Districts) retirement contribution rate for Tier 1 General Members from 32.29% to 29.86% of compensation earnable.
14. Decrease Other General (Non-County/Special Districts) retirement contribution rate for Tier 2 General Members from 26.73% to 24.44% of pensionable compensation.
15. Decrease Other General Local Agency Formation Commission retirement contribution rate for Tier 1 General Members from 25.30% to 23.53% of compensation earnable.
16. Decrease Other General Local Agency Formation Commission retirement contribution rate for Tier 2 General Members from 19.74% to 18.11% of pensionable compensation.
17. Decrease Other General Law Library retirement contribution rate for Tier 1 General Members from 30.65% to 28.35% of compensation earnable.
18. Decrease Other General Law Library retirement contribution rate for Tier 2 General Members from 25.09% to 22.93% of pensionable compensation.
19. Revise the employee retirement contribution rates for General Members and Safety Members as set forth in Exhibit III.
20. Maintain the General Member employee survivor benefit contribution rate for employer and employee at $0.91 each per bi-weekly pay period.
(Presenter: Debby Cherney, Chief Executive Officer, 885-7980)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
Approval of these adjustments will ensure the retirement fund remains on a sound actuarial basis as required by law. The adjustments to the retirement contribution rates detailed in the Recommendations have been incorporated into the 2026-27 budget process. According to information provided by County Finance and Administration, it is projected that total County retirement contributions will see a decrease by an estimated $46.6 million from 2025-26 to 2026-27, which includes a $43.5 million decrease to the County, and a $3.1 million decrease to San Bernardino County Fire Protection District and Special Districts. Of this amount, it is estimated that County General Fund departments will see decreases of approximately $12.8 million in the use of Discretionary General Funding (Net County Cost) in 2026-27.
BACKGROUND INFORMATION
In accordance with the provision of California Government Code (GC) section 31453, the San Bernardino County Employees’ Retirement Association (SBCERA) Board of Retirement shall, recommend to the Board of Supervisors (Board) changes in the rates of contributions to fund the County Retirement Plan (Plan) on a sound actuarial basis. Per GC section 31581 “the board of supervisors shall…add to the appropriation for salaries and wages and include therein an appropriation determined pursuant to [GC] sections 31453, 31453.5 and 31454.”
Contribution rates are established for two tiers of members:
• Tier 1 - Members with SBCERA membership dates prior to January 1, 2013.
• Tier 2 - Members who are new to SBCERA on or after January 1, 2013, or had more than a six-month break in service from a prior public retirement system and were ineligible for or did not establish reciprocity.
The contribution rates in the Recommendations were determined based on a report on the actuarial valuation of the Plan, which was completed as of June 30, 2025. The SBCERA Board of Retirement adopted the actuary’s recommendations on November 6, 2025. Copies of the actuarial valuation were provided to the County Administrative Office and the Board in November of 2025.
While the Board is not the governing body for SBCERA, SBCERA presents certain matters directly to the Board since the interests of the County and SBCERA are intertwined in the County Employees Retirement Law of 1937, including the adoption of these contribution rates.
The contribution rates in the Recommendations are effective June 27, 2026 (Pay Period 15/26), with the exception to the following SBCERA participating employers:
• Barstow Fire Protection District: Effective June 21, 2026
• South Coast Air Quality Management District: Effective June 22, 2026
• California State Association of Counties: Effective June 22, 2026
• Law Library for San Bernardino County: Effective July 1, 2026
PROCUREMENT
Not applicable.
REVIEW BY OTHERS
This item has been reviewed by San Bernardino County Employees’ Retirement Association (Amy McInerny, Chief Financial Officer, 885-7980) on June 4, 2026; County Counsel (Julie Surber, Principal Assistant County Counsel, 387-5455) on June 5, 2026; and County Finance and Administration (Garrett Baker, Administrative Analyst, 387-3077) on June 5, 2026.