HomeMy WebLinkAbout23-042RESOLUTION OFTHE COUNTY OF BUTTE REGARDING BENEFITS OF
BUTTE COUNTY BOARD C3FSUPERVISORS MEMBERS
WHEREAS, Butte County Board of Supervisors Members ("Board Members") are exempt from the Merit System
and some employee benefits provisions of the Personnel Rules; and
WHEREAS, the Butte County Board of Supervisors grants benefits to Board Members that are the same asor
similar tothose provided toclassified employees.
NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of the County of Butte, State ofCalifornia, that
this resolution will supersede the replace Resolution Number 19-0N7and
BE0FFURTHER RESOLVED that Board Member benefits shall beasfollows:
1. Vacation Leave Accrual and Use
Board Members do not accrue vacation,
2' Sick Leave Accrual and Use
a) Board Members do not accrue sick leave.
b) If a regular employee of the County is elected into office as a Butte County Board Member and there is no break
in service by so doing, any sick leave on accrual as of the date that elected office is taken may be frozen at the
option of the employee until such time as the elected VfUda| separates from County service. Upon separation
from County service said individual may opt for California Public Employees Retirement System rCa/PERS"\service
credit orcash out asoutlined mSubsection cbelow,
d Onretirement orseparation ingood standing from County employment, the Board Member may bepaid for any
sick|eaveoverthirty(3O)daysatone'ha|fthenurma|rateuptoamoximumofthreethousanddoUars($3,OOD),
or may apply the leave time to service credit for retirement purposes.
d) Thirty (30) days prior to retirement from County service, a Board Member may opt to purchase back any sick leave
accruals that were frozen at the time of taking office so that the unused balance is restored.
3. Holiday Leave
Board Members do not receive compensation for holidays.
4. Administrative Leave
Board Members do not accrue paid administrative leave.
S. Bereavement Leave
Board Members donot receive bereavement leave,
6. Retirement Plan
Board Members are eligible to participate in the County retirement program as contracted through California Public
Employees' Retirement System ("CalPERS").
Participation in the retirement plan shall be consistent with the requirements of the California Public Employees'
Pension Reform Act of2O13 as it is currently enacted and as it is amended in the future, and its implementing
regulations, referred tohereinafter collectively as"PEPRA".Tothe extent PEPRAconflicts with any provision ofthis
Resolution, PEPRAwill govern.
a). "New Members" - For purposes of this section "New Member" is defined by PEPRA to be any of the following
(statutory reference is to the California Government Code):
1. Anindividual who becomes amember ofany public retirement system for the first time onnrafter January
1,2O13,and who was not amember ofany other public retirement system prior tothat date,
2. An individual who becomes a member of a public retirement system for the first time on or after January
1, 2013, and who was a member of another public retirement system prior to that date, but who was not
subject to reciprocity under subdivision (c) of Section 7522.02.
3. An individual who was an active member in a retirement system and who, after a break in service of more
than six months, returned to active membership in that system with a new employer. For purposes of this
subdivision, a change in employment between state entities or from one school employer to another shall
not beconsidered asservice with anew employer.
Board Members who are "New K4embers",asdefined above, are eligible |oporticip*teintheCountyre1nenlent
program as contracted through Ca|PERS. The retirement program is integrated with Social Security and the
retirement benefit is based on the highest average annual compensation over a three-year period and the 2% @
62 formula.
b). "Classic Members": For purposes of this section "Classic Member" is defined as members who do not meet
the definition Vf"New Members" asdefined bvPEPRA. Board Members who are "Classic Mernbers",asdefined
above, are eligible to participate in the County retirement program as contracted through Ce|PERS. The
retirement program is integrated with Social Security and the retirement benefit is based on the highest single
year ofsalary and onthe 296@55formula.
Any Board Members svvnnn in on or after January 7, 2013 will pay on a pre-tax basis five (5%) of salary for the
employee share oJtheir Ca|PERSpension.
7. Unemployment Insurance
Board Members are not covered by unemployment insurance.
8. Health, Dental, Vision and Life Insurance
a\
Board Members are entitled to participate in a County sponsored Health Plan under the County's CalPERS contract
and including dental, vision, and life insurance elements. All Board Members and the Board K4ennben/
dependents shall be entitled to participate in the county -sponsored group health plan. Within the first thirty (3O)
days of employment eligible Board Members must elect or decline health coverage. If an election is not made,
the Board member will be presumed to have declined coverage and will be eligible at the next open enrollment
orinconjunction with aqualifying event. The effective date ufcoverage will bethe first ofthe month following
thirty (3O)days nfemployment. Coverage will terminate on the last day of the month following the employment
termination month. The County must be notified of Qualifying Event within thirty (30) days of the date of the
event or otherwise, as required by law. All documentation/verification must accompany the request for
coverage,
b) Premium.
Board Members shall pay their share of the total monthly premium for employee and dependent coverage to be
paid through a payroll deduction as calculated by subtracting the monthly County contribution (stipulated in
section d below) from the monthly premium rate.
c) Description.
The Butte County Flexible Benefits Plan (hereafter "Cafeteria Plan") is available to all Board Members. There will
be two (2) participation levels, identified as Option "A" and Option "B" as per Section Qd> below. Once the
selection is made, it will remain in force until the following plan year, unless a qualifying event, as defined by the
IRS, occurs. The fee for a third party administrator will be paid by the County.
d\ Participation Levels
Option A - CORE PLAN
Board Members who elect Option A to participate in the County sponsored medical plan will receive the County
health benefits flex contribution (as specified below) to be utilized to purchase their selected medical plan and
cannot be cashed out. in the event that a Board Member selects a medical plan that results in an excess County
contribution, that excess contribution will be deemed a non -health flex contribution that may be taken as taxable
income or applied to pre-tax dental, vision orother alternative approved benefits. Should a Board Member
decline County sponsored medical coverage, such Board Member will receive a cash -in -lieu payment if the Board
Member complies with the requirements outlined in Option B below,
Effective the pay period beginning April 15, 2023, the County will pay bzthe Board K4ennben/ Flexible Benefit
Account the following amounts but no more than 100% of the monthly premium for the Board Members medical
Employee Only $520.28
Employee plus one $1I34.76
Family $1,35742
The above amountsinclude the PEMHCAminimum which ispaid outside ofthe County's Section
125 plan.
Board Members, regardless of medical plan participation status, are eligible to enroll in the County's dental and/or
vision programs. Board Member contributions for dental and vision will be deducted from Board Member's
regular payroll on a pre-tax basis. Board Members that have elected Option Aoan also elect Lo participate in
optional benefits. If the Board Member has any surplus Flexible Benefit Account credits after making all elections
required to participate in the health insurance, the Board Member can use that surplus toward the Flexible Benefit
Options. Board Members that wish to participate in the optional benefits in the plan, with the exception of the
cash back option, but donot have any surplus credits, can elect tohave pre-tax payroll deductions inanamount
tncover the cost mftheir elections.
Board Members who decline County sponsored medical coverage and elect Option B must provide the following
in order to receive the cash -in -lieu:
(1) proof that the Board Member and all individuals for whom the Board Member intends to claim a personal
exemption deduction ("tax family"), have or will have minimum essential coverage through another source of
group health insurance (coverage not obtained in the individual market or through Covered California) for the
plan year towhich the opt out arrangement applies ("optout period");and
(2)the Board Member must sign anatkestmtionthaLtheBoardMemberandhis/hertaxhamik/haveorwiUhave
such minimum essential coverage for the opt out period. ABoard Member must provide the attestation every
plan year at open enrollment or within 30 days after the start of the plan year. The opt -out payment cannot
be made and the County will not in fact make payment if the County knows that the Board Member or tax
family member doesn't have such alternative coverage, or if the conditions in this paragraph are not otherwise
satisfied.
Effective the pay period beginning April 15, 2023, Board members initially elected on or before December 31,
2016, will receive an employer flex credit contribution of $503.34 per month, paid in equal biweekly payments
otS232.31 per pay period for Board members who elect and satisfy the requirements outlined above for
Option B. Effective the pay period beginning April 15, 2023, Board members initially elected on or after
January 1, 2017, will receive an employer flex credit contribution of $300 per month, paid in equal biweekly
payments of $138.46 per pay period for Board n)ernbeo who elect and satisfy the requirements outlined
above for Option B.
Board Members may elect a pre-tax deduction (through regular payroll or cash -in -lieu) to purchase any of the
Flexible Benefit Options. Should m Board Member receive cash'in-|ieuthat is not utilized for Flexible Benefit
Options, the amount will beincluded estaxable income.
e> Administration
m
No benefits will be paid to employees in Option B until all requirements outlined in the Flexible Benefits
m
All Board Members and their dependents, including registered domestic partner pursuant to Family Code
Section 297.5, shall be entitled to participate in the County's Flexible Benefits Plan.
�
Any money deposited in the Flexible Spending Account of a Board Member must be used during the plan
year (with the exception of $570 or the amount allowed by the IRS and the Plan, which may be carried
over to the following plan year); otherwise, the remaining balance reverts to the County.
Retired Employee Options.
0 Board Members initially sworn into office prior toJanuary 1,3ODlretiring ingood standing before age 65
from the County of Butte under the provisions of the county's contract with CalPERS, who are eligible under
PEMHCA and who enroll in health care, may continue to cover themselves and eligible dependents under the
health plan as provided in Personnel Rules section 12.9. The county shall pay the full premium for such
coverage until the retiree becomes 65 years of age or is covered by another governmental or employer -paid
health plan. The contribution shall include the PEMHCA statutory minimum contribution. Application for post-
retirement health coverage shall be made to the Director -Human Resources, prior to the official termination
date of county service, in a manner and form prescribed by the Director.
Board Members initially sworn into office after December 31,2OO9 with five (5) years ormore wfcumulative
service with Butte County, retiring in good standing before age 65 from the County ofButte under the
provisions of the county's contract with the CalPERS, who are eligible under PEMHCA and who enroll in health
care, may continue to cover themselves and eligible dependents under the health plan. The county shall pay
o premium contribution at the rote of the HK4[J, Delta DP[], and Vision Service Plan premiums for such
coverage until the retiree becomes 65 years of age or is covered by another governmental or employer -paid
health plan. The contribution shall include the PEMHCA statutory minimum contribution. Board
Members initially sworn into office after December 31, 2009, who have less than five years of
service, who are eligible under PEMHCA, and who enroll in health care, shall receive the PEK8H[/\
statutory minimum contribution. Application for post-retirement health coverage shall be made tothe
Director -Human Resources, prior to the official termination date of county service, in a manner and form
prescribed bythe Director,
g) Life Insurance.
Life Insurance is provided for Board Members in the amount of $25,000, Purchase of supplemental life
insurance is also available at group rates,
9. Deferred Compensation Plan
Board Members may participate in an URS Section 457 Deferred Compensation Plan uptothe maximum
allowed by the law,
10. Employee Assistance Program
Board Members and eligible family members are entitled to participate in County's EmploueeAssb1ance
Program in accordance with the terms of the agreement between the County and the vendor. Services
available to Board Members and eligible family members include but are not included tothe following:
• Marital and family problems o Relationship issues
• Alcohol Abuse ° Drug dependency
• Financial and credit concerns o Emotional problems and stress
w Child care * Elder care
• Pre -retirement planning oFederal taxpayer problems
• Legal issues and questions o Interpersonal conflicts
11. Long Term Disability Insurance
Board Members are covered by Long Tenn Disability Insurance, which provides for disability income
protection with a guarantee replacement of 60% of the monthly earning up to a maximum of five thousand
dollars ($5,000) per month, beginning on the 911t day of disability with benefits payable for illness or accident
toage 65. This policy provides for aninety /BO\day waiting period.
PASSED AND ADOPTED by the Butte County Board of Supervisors this 11m day of April, 2023, by the following
AYES: Supervisors Connelly, Ritter, Durfee,Teeter and Chair Kimnm2/shu2
NOES: None
ABSE0T:None
NOT VOTING: None
Tbdd Kimmelsh e, Chair
Butte County E�ard of Supervisors
ATTEST:
Andy Pickett, Chief Administrative Officer
and Cie of the Boar of- Upervisors
By:
Deputy