C-90: School Employee Salary & Benefits
Web-based application for local educational agencies (LEAs) to report certificated and classified position salary, benefits, and full-time equivalent (FTE) employee data.Overview
The C-90 data collection is the California Department of Education's (CDE) statutorily required web-based system for collecting salary, benefits, and FTE counts for represented certificated employees and specific classified non-management employees. C-90 continues and expands the J-90 reporting framework by preserving certificated salary reporting while adding narrowly defined classified bargaining unit classifications.
Web Application and Resources
- C-90 Application
Online portal for LEAs to submit salary, benefits, and FTE data to meet annual reporting requirements. - C-90 Index and Data Reporting Tips
An alphabetical listing of key terms and instructions for reporting school employee salary, benefits, and FTE data by the LEAs in the C-90. - C-90 Instructional Video
(Video; 32:04)
A walkthrough of the C-90 Application and instructions for how to submit data. - Education Code (EC) Section 42238.016
Statutory language related to the C-90 reporting requirements, submission windows, and publication deadlines. - Certificated Salaries & Benefits (J-90)
Downloadable data files from annual Salary and Benefits Schedule reports (Form J-90) for certificated school employees.
Timelines
The table below lists the key dates associated with the collection, reporting, and publication of the salary and benefits data.
| Fiscal Year (FY) Reported | LEA Submission Requirement | Legislative Report | Publication of Data |
|---|---|---|---|
| FY 2024–25 and prior | Legacy J-90 Report submitted to School Services of California, Inc. | None | |
| FY 2025–26 | Data submitted to CDE July 1–August 31, 2026 | CDE Legislative report due January 31, 2027 | CDE will publish submitted data by February 26, 2027 |
| FY 2026–27 | Data submitted to CDE April 1*–July 1, 2027 | CDE Legislative report due November 30, 2027 | CDE will publish submitted data by December 31, 2027 |
| FY 2027–28 and after | Data submitted to CDE April 1*–July 1 annually | CDE Legislative report due November 30 annually | CDE will publish submitted data by December 31 annually |
*The start of the data collection window for FY 2026–27 is an estimate.
Requirements
Which LEAs Must Report
- County offices of education (COE), school districts, and charter schools are required to submit C-90 data.
- Charter schools: When logging into the C-90 application, the oversight entity must indicate whether their salary and benefits apply to each charter school under their oversight.
- If charter school employees are included in the salary schedules of the oversight entity, no separate reporting is required by the charter school.
- For all other charter schools, salary and benefits data must be submitted separately for the charter school.
- Charter operators should coordinate with their authorizing district/COE to confirm responsibilities and timelines before the submission deadline.
What Data to Report
The C-90 application collects salary, benefits, and FTE data for certificated and specific classified school employees. LEAs need the following information to complete C-90:
- Bargaining unit and employee group structure, including certificated and classified representation.
- Certificated and classified salary schedule data, including column details, step placements, and FTE counts. Classified information should be specifically aligned with the classifications listed in EC Section 42238.016(a)
.
- Additional salary information such as bonuses, differential pay, stipends, and longevity increases.
- Health and welfare benefit plan details for active employees and retirees, including plan type, coverage, annual costs, and LEA contribution amounts.
For a complete listing of data collection points organized by application screen, see C-90 Application Screens (PDF).