Payroll and Benefits Overview

This is reviewed at the new hire training in August. If you missed that training, or are hired after that training, please review the slideshow and address any questions to Linda Tarantino at ltarantino@lcmschools.org

• Internal Revenue Service (IRS) Federal Taxes
• Franchise Tax Board (FTB) State Taxes
• California Teacher's Retirement System (CALSTRS) Teachers and Certificated Administration
• California Teacher's Association (CTA) 2025-2026 CTA Dues Structure
• California Public Employee's Retirement System (CALPERS) Classified, Classified Management/Administration and Confidential
• [California School Employees Association (CSEA) ](http://members.csea.com/memberhome/)Classified Employee Union
• Brochure on products American Fidelity offers American Fidelity - Website Link to American Fidelity website for more information and to download form

Benefits Information & Forms

The Larkspur-Corte Madera School District utilizes the "Look Back Method '' for substitute eligibility for health benefits.

Substitutes who are active at the start of a school year, and who work an average of 20-30 hours (3-5 days) per week over the course of a year (130 days per year), qualify to enroll in benefits during the next open enrollment period (August of any year for an effective date of October 1st).

For substitutes hired mid-year, the measurement period will begin on the first day of the new school year.

Substitutes who qualify can enroll in the district's Blue Shield of California 2-Tier HSA 5000; Rx 2-Tier HSA 5000 plan. The plan's 2 tiers are 1. Employee Only and 2. Employee plus Children. The full cost of the monthly premium will be at the substitute's expense. Substitutes do not qualify for the district employer benefit cap.

• Post Retirement Benefits FAQ's
• Medicare Information
• Medicare Plans and When to Enroll
• SISC Kaiser Permanente Senior Advantage Plan Highlights
• CSEA Contract with Regards to Retiree Benefits
• LCMEA Contract with Regards to Retiree Benefits