22325. (a) The system, at least annually, shall provide resources that interpret and clarify the applicability of creditable compensation and creditable service laws in this part and regulations promulgated pursuant to this part.
(b) (1) New or different interpretations, including those that would modify the application of prior interpretations, whether in the resources described in subdivision (a) or regulations or an employer information circular or similar means, shall not take effect until after notice is issued to employers and exclusive representatives and shall not be applied retroactively to compensation reported prior to that notice, unless a retroactive interpretation is expressly required by state or federal law or an executive order of the Governor.
(2) The changes described in paragraph (1) shall not be applicable before the next July 1, unless changes to state or federal law, an executive order of the Governor, an advisory letter provided pursuant to Section 22326, or programs require application of revision of the creditability of compensation on an earlier basis.
(c) For purposes of audits or any other actions by the system, employers are responsible for the rules in effect at the time the compensation is reported, except when expressly superseded by state or federal law or an executive order of the Governor. If compensation reported in accordance with the system’s rules pursuant to this section is later determined by the system to have been reported in error, the resulting overpayment shall be deemed an error by the system and shall be recovered pursuant to paragraph (4) of subdivision (a) of Section 24616.2.
(Added by Stats. 2022, Ch. 754, Sec. 7. (AB 1667) Effective January 1, 2023.)