Dear County Superintendents of Schools and Chief Business Officials:

Unemployment Insurance Management System Report
(Form J-3)
Fiscal Year 2025–26

Pursuant to California Education Code (EC) Section 1330(f), county superintendents of schools are requested to complete and return the Unemployment Insurance Management System Report (Form J-3). EC Section 1330(e) allows county offices of education to be funded for establishing, coordinating, and maintaining an unemployment insurance management system for each school employer participating in the School Employees Fund. The State Superintendent of Public Instruction will apportion to county superintendents an amount not less than $1.95 and not more than $2.00 per covered employee for the cost of administering the Unemployment Insurance Management System.

The Form J-3 and instructions are now available on the California Department of Education (CDE) web page at https://www.cde.ca.gov/fg/fo/r14/uims25rfa.asp. A completed and signed Form J-3 is due to the CDE on or before November 1, 2025.

If you need assistance or have any questions, please contact the Categorical Allocations and Audit Resolution Office by email at CAAR@cde.ca.gov.

Sincerely,

Keith Smith, Administrator
Categorical Allocations and Audit Resolution Office
School Fiscal Services Division

KS:th