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 (Coming July 1, 2026)
Online portal for LEAs to submit annual salary, benefits, and FTE data. - C-90 School Employee Salary & Benefits Data Collection Instructional Webinar (Coming July 2026)
- C-90 Instructions (Coming July 1, 2026)
- 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 staff.
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 direct-funded charter schools described in EC Section 47651
are required to submit C-90 data.
- Locally
funded charter schools: If a school district or COE is the chartering authority or designated oversight agency for a locally funded charter school, that district/COE is responsible for completing and reporting the charter school’s data to CDE. Charter operators should coordinate with their authorizing district/COE early to:
- Confirm who will prepare and submit the data;
- Provide required payroll/benefits documentation and contact points; and,
- Confirm timelines for internal review before the authorizer's submission.
What Data to Report
LEAs must submit salary, benefits, and FTE counts for certificated employees and for the following classified bargaining unit classifications:
- Entry level schoolsite secretary or administrative assistant.
- Entry level central office secretary or administrative assistant.
- Entry level custodian.
- Entry level bus driver.
- Entry level food service worker.
- Entry level special education instructional aide.
- Entry level general education instructional aide.
Retiree information for those ages 65 and under and ages 66 and over will also be collected.
As of March 2026, the detailed data points are in development and will be published on this page once finalized. In the meantime, CDE recommends LEAs to begin collecting and preparing the following information:
- Salary schedule information.
- Employee placement on the salary schedules by FTEs.
- Bargaining unit bonuses paid for selected services.
- Salaries and days of service for school principals and superintendents.
- Health and welfare benefits by carrier with amounts paid by the LEA per employee and retiree.