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Government Compensation in California (GCC) website
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Learn about commonly used terms and definitions used on this website.

The type of public service provided by a special district (such as water, sewer or health services).
Applicable Defined Benefit Pension Formula
The pension formula that will be used to calculate the future monthly retirement payment for employees under a defined benefit plan.
California Community Colleges
The largest system of higher education in the nation, with over 2 million students attending 114 colleges in 72 community college districts.
California State University
The nation's largest four-year public university system, comprising 23 campuses and eight off-campus centers serving a total of over 478,000 students.
California includes 482 municipalities that call themselves either cities or towns. San Francisco is a consolidated city-county and is reported as a city on this website.
California is divided into 58 counties, which serve as the default level of local government in the state. San Francisco is a consolidated city-county and is reported as a city on this website.
County Seat
The city or town that serves as the administrative center for county government.
Deferred Compensation
The dollar amount paid by the employer toward the employee's deferred compensation plan. This includes 401(a), (b), (k), 403(b), and 457 plans.
Defined Benefit Plan Contribution
A portion of the total contribution paid by the employer towards the defined benefit plan for the year, which sometimes includes payment toward the unfunded liability. The defined benefit plan contribution is paid directly to the employer sponsored retirement plan and is not employee compensation for the calendar year. The amount of retirement benefits paid to an employee upon retirement are determined using a formula, based in part on an employee's age at retirement, final average salary, and length of service.
A section of a larger organization that has specific duties.
Did Not File
The public employer, who was invited to participate in the program, but did not submit a compensation report to the State Controller's Office.
Elected Official
A person elected to office or appointed to fill out the remainder of a term. Information on elected officials is not available before 2013.
The number of people who received a W-2 for the calendar year and board members (compensated or uncompensated). Employees who work multiple positions, partial, and/or part-time are counted as one (1) employee. Contracted positions are not included.
Employee's Retirement Cost Covered
The dollar amount paid by the employer, on behalf of the employee, toward the employee's share of defined benefit plan costs.
The name of the individual reporting employer (such as City of Sacramento, Los Angeles County, Secretary of State, etc.).
Employer Type
There are eleven types of reporting employers on this website including: Cities, Counties, Special Districts, State Departments, California State University, University of California, Community College Districts, Superior Courts, First 5, Fairs & Expos, and K-12 education.
Failed to File
The public employer, required to submit a report, did not submit a compensation report to the State Controller's Office.
Fairs and Expos
The network of California fairs includes 52 District Agricultural Associations (DAA's), 6 county fairs, and the California Exposition and State Fair (Cal Expo).
First 5
Includes positions at the First 5 county commissions, which work to promote early development of children from newborns through age 5. Some First 5 county commissions are paid through their respective county or county office of education.
Health/Dental/Vision Contribution
The dollar amount paid by the employer toward the employee's health, dental, and/or vision care plans.
Includes positions at county superior courts, the state Supreme Court and the State Courts of Appeal.
K-12 Education
Includes positions at public school districts, charter schools, and county offices of education.
Lump-Sum Pay
The dollar amount paid to the employee for one-time cash outs (such as paid excess vacation and sick leave).
Multiple Positions
Refers to an employee who held two or more positions concurrently during the course of the calendar year.
The public employer filed a compensation report that was incomplete, was in a format different than the one requested by the State Controller's Office, or was submitted after the reporting deadline and is currently in the review process.
Other Pay
The dollar amount paid to the employee for any other pay not reported as regular pay, overtime pay, or lump-sum pay (such as car allowances, meeting stipends, incentive pay, bonus pay, etc.). For the University of California, the largest categories of Other Pay are health sciences faculty non-base compensation derived from clinical revenue and contracts and grants, as well as additional compensation to faculty for summer session teaching and externally-funded research conducted during the summer.
Overtime Pay
The dollar amount paid to the employee for hours worked in addition to normal hours.
The job title provided by the employer. Position listings on this website do not distinguish between full-time and part-time employees.
Regular Pay
The dollar amount paid to an employee for their normal hours worked, including any leave time used and/or paid holidays.
Regular Pay Range for Position
The minimum and maximum annual salary as reported by the employer for the particular position. Position listings on this site do not distinguish between full-time and part-time employees.
An employer that is mandated by Government Code 53891 to submit a compensation report to the State Controller's Office. This includes cities, counties, and special districts.
Special District
For purposes of the compensation report, pursuant to Government Code 12463 (d) (2), a special district means any public agency as defined in Section 95 of the Revenue and Taxation Code, a commission provided for by a joint powers agreement, or a nonprofit corporation that provides specific functions or services within local government's limited boundaries in California.
Special District Type
Refers to a specific act or law which provided the authority for the formation of a special district.
State Employees
Includes employees of state departments and statutory officers paid by the State Controller's Office. The following state positions not paid by the State Controller's Office are not included on this site: staff of legislators.
Part of a state department.
Superior Court
California has 58 trial courts, one for each county. Starting with report year 2013, superior court employees are reported under superior courts instead of county governments.
Total Retirement and Health Contribution
Amount paid by the employer toward the employer sponsored retirement plan plus health, dental, and/or vision benefits for the employee and dependents. This amount sometimes includes payments toward the unfunded liability of the employer sponsored retirement plan. To view financial and statistical information for public employee retirement systems, please visit the State Controller's Government Financial Reports website.
Total Wages
Total wages reported by the employer from Box 5 of the W-2. Amounts listed may include regular pay, overtime, cash payments for vacation and sick leave, and bonus payments. Position listings on this site do not distinguish between full-time and part-time employees.
Unfunded Liability
When a plan or pool's actuarial value of assets is less than its accrued liability, the difference is the plan or pool's unfunded liability.
University of California
The public university system of California comprised of 10 campuses, 5 medical centers, 3 national laboratories, and approximately 238,700 students.
An employer that voluntarily submits a compensation report to the State Controller's Office.