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Sheet6
<br /> County of Hawaii
<br /> Bargaining Unit 13 Settlement Costs
<br /> July 1,1997(FY98)through June 30, 1999(FY99)
<br /> Annual Affect on
<br /> Payroll Cost Base Pay.
<br /> Effect on payroll:
<br /> Base pay at 6/30/97 $ 7,175,838 $ 7,175,838
<br /> FY98: Step movements from July 1, 1997 to June 30, 1998 38,032 66,018
<br /> 1.55%across-the-board(ATB)increase on January 1, 1998 56,124 112,249
<br /> Total payroll cost in FY98 $ 7,269,994
<br /> Base pay at 6/30/98 $ 7,354,105
<br /> Base pay at 6/30/98 $ 7,354,105 $ 7,354,105
<br /> FY99: 1.54%across-the-board(ATB)increase on July 1, 1998 114,579 114,579
<br /> Step movements from July 1, 1998 to June 30, 1999 45,208 86,110
<br /> Total payroll cost in FY99 $ 7,513,892
<br /> Base pay at 6/30/99 $ 7,554,794
<br /> Less base pay at 6/30/97 (7,175,838)
<br /> Increase to base pay due to this settlement $ 378,956
<br /> FY98 FY99 Total
<br /> (1997-98) (1998-99) FY98-FY99
<br /> Determination of total increase in cost due to proposed contract:
<br /> Total payroll cost for each fiscal year as per above calculations $ 7,269,994 $ 7,513,892
<br /> Less base pay at beginning of each fiscal year (7,175,838) (7,354,105)
<br /> Total additional cost 94,156 159,787 $ 253,943
<br /> Add affect of prior year increase in base pay - _ 178,267 178,267
<br /> Total increased cost subject to fringe benefits 94,156 338,054 432,210
<br /> Certain fringe benefit costs(12.09%)* 11,383 40,871 52,254
<br /> Increased costs to be paid during fiscal years 1998-99 105,539 378,925 484,464
<br /> Employer's contribution to ERS(13.37%of total increased cost subject
<br /> to fringe benefits)** 12,589 45,198 57,787
<br /> Vacation,sick leave and holidays(21%of total increased cost subject
<br /> to fringe benefits) 19,773 70,991 90,764
<br /> Total increased costs $ 137,901 $ 495,114 $ 633,015
<br /> *Fringe benefits include estimates for overtime,premium pay,hazard pay,standby,temporary assignment,
<br /> compensatory time,workers'compensation,and unemployment compensation.
<br /> **Actuarially determined contribution rate for classes A and C per ERS annual actuarial valuation dated
<br /> 6/30/97(most recent available). However,the amount of the County's contribution for fiscal years 1998 and 1999 is
<br /> already established and will not change because of this payroll increase. Future years'contributions will be
<br /> affected.
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