Supervisors

BU 17 Benefit	Rate	Description
County Retirement Contribution	18.55%	Rate x Hourly Rate x Hours Worked plus County pickup amount (13.59%) plus auto allowance. Pick-up/auto not pensionable for Tier 2 effective 12/26/2010.
County Pickup of Employee Retirement	13.59%	Rate x Hourly Rate x Hours Worked plus County pickup amount (13.59%) plus auto allowance. Pick-up/auto not pensionable for Tier 2 effective 12/26/2010.
County Pension Bond Debt Service	5.28%	Rate x Hourly Rate x Hours Worked plus County pickup amount (13.59%) plus auto allowance. Pick-up/auto not pensionable for Tier 2 effective 12/26/2010.
County Retiree Health		$24.72/PP full-time, $12.36/PP part-time $0/PP quarter-time or temp
County Pension Plan per EFS		Board of Supervisors Board of Supervisors with auto allowance
FICA ER FICA EE	6.20% 6.20%	2013 FICA wages up to $113,700 max 2013 FICA wages up to $113,700 max
Medicare	1.45%	Medicare wages with no maximum / add an additional .9% on taxable wages above $200,000.
Unemployment	0.000%	Elected officials are not eligible for unemployment
Workers' Compensation	Varies	See Workers' Comp Schedule
County Cafeteria Contribution	$850/mo	$711/mo without medical coverage, effective 01/01/2013
Health Insurance		Coverage for domestic partners
Management Life Insurance	$6.80/mo	$50,000 coverage
Long Term Disability Insurance	.369% x Salary	On first $13,500/mo of salary. Pays 66 2/3% salary
Education Allowance	$250/fiscal yr
Wellness/Fitness	$200/yr	Paid through Risk Management (may be taxable to the employee)
Auto Allowance	$450/mo	Supervisors can choose to accept mileage payment in lieu. Auto not pensionable for Tier 2 effective 12/26/2010.
Mileage Reimbursement	.565/mi	Effective 01/01/13
Use of County Vehicle	$1.50 each way	The value of commuting to and from work will be taxed
Post Employment Health Plan	$600 per year	Paid pretax to Nationwide for a pretax universal payor account
ITS Health Care Spending Account	Pretax deduction	2013 Employee paid up to $2,500 per plan year
ITS Dependent Care Spending Account	Pretax deduction	2013 Employee paid up to $5,000 per plan year
Supplemental Life Insurance		Employee paid for coverage of annual salary of 1x, 2x or 3x salary to $300,000 max
Spousal Life Insurance		Employee paid term life for coverage of 1/2 supplemental coverage
Dependent Life Insurance		Employee paid term life for coverage of 10% supplemental coverage to $10,000 max
Deferred Retirement Option Plan (DROP)	Up to 5 years	Employee continues active employment while Pension benefits are paid to a DROP account.
Deferred Comp	Pretax deduction	Employee paid up to $17,500 or 100% of wages/yr