FROM: Amy McInerny, Chief Financial Officer
SUBJECT: SBCERA Resolution 2019-4 - Employer Pay Codes of Employee Compensation
RECOMMENDATION:
title
Approve SBCERA Resolution No. 2019-4 - Employer Pay Codes of Employee Compensation.
body
BACKGROUND:
The SBCERA Board of Retirement (Board) is required by Government Code Sections 31461, 31542, 7522.10, and 7522.34, as well as Board Benefits Policy No. 26, Compensation Earnable and Pensionable Compensation, to determine what items of member compensation are included or excluded in employee compensation upon which appropriate contribution rates should be applied and upon which retirement benefits are calculated. When an employer presents a new pay item/code, SBCERA staff initially determines whether such items will be considered "compensation earnable" or "pensionable compensation, which determination will be effective immediately, subject to ratification by the Board.
On September 5, 2019, the Board reviewed and adopted a pay code resolution. Since the adoption, staff reviewed four additional pay code requests from participating employers and made the following determination.
Employer
Pay Item / Code
Earnable Compensation
(Tier I)
Pensionable Compensation
(Tier II)
County of San Bernardino
Differential - Company Officer Cert Pay
Yes
Yes
Differential - Crew Foreman Unassigned
Yes
Yes
Differential - Paramedic Pay (Grandfathered)
Yes
Yes
3% Special Assignment Exempt Unit
Yes
No
Differential Correctional Cert.
Yes
Yes
Differential - American Institute of Certified Planners
Yes
Yes
Differential - DNA Lead
Yes
Yes
Differential - Community Crisis Response
Yes
Yes
Differential - 1% Crime Scene Cert
Yes
Yes
Differential - 2.5 % Crime Scene Cert
Yes
Yes
Differential - 3.5% Crime Scene Cert
Yes
Yes
Differential - Tenprint Fingerprint Cert
Yes
Yes
Differential - Latent Print Cert
Yes
Yes
On-Call Critical
Yes
Yes
Differential - Supervisory Level POST
Yes
Yes
Differential - Supervisory POST - MGT...
Click here for full text