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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

Upcoming Office Hours

CDE will host office hours for LEAs to ask questions and clarify aspects of the system that have raised the most questions. Select one of the links below to register:

Note: The meeting may open earlier, but CDE will begin at the date and times indicated above.

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

Certificated Salaries & Benefits (J-90)
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) External link opens in new window or tab. .
  • 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).

Questions:   Financial Accountability & Information Services | C90Data@cde.ca.gov
Last Reviewed: Wednesday, July 08, 2026
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