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<br />. ., .
<br /> . .
<br /> County of Hawaii
<br /> Bargaining Unit 11 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 6f30/97 $ 10,552,188 $ 10,552,188
<br />FY98: Step movements on January 1, 1998 173,898 347,796
<br />Longevity rate increase on January 1, 1998 39,414 78,828
<br />Lump sum salary supplement on January 15, 1998 49,626
<br />Overtime to be paid at 53 hour rate instead of 56 hour rate 23,168
<br />Total payroll cost in FY98 $ 10,838,294
<br /> Base pay at 6f30/98 $ 10,978,812
<br /> Base pay at 6f30/98 $ 10,978,812 $ 10,978,812
<br />FY99: Longevity rate increase on anniversary date during year 46,430 92,222
<br />Overtime to be paid at 53 hour rate instead of 56 hour rate 23,168
<br />Total payroll cost in FY99 $ 11,048,410
<br /> Base pay at 6f30/99 $ 11,071,034
<br />
<br /> FY98 FY99 Total
<br /> 0997-98) 0998-99) 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 $ 10,838,294 $ 11,048,410
<br />Less base pay at beginning of each fiscal year (10,552,188) (10,978,812)
<br />Total additional cost 286,106 69,598 $ 355,704
<br />Add affect of prior year increase in base pay 426,624 426,624
<br />Total increased cost subject to fringe benefits 286,106 496,222 782,328
<br />Certain fringe benefit costs (10.87%)* 31,100 53,939 85,039
<br />Other cost items: Meal allowance increase from $6.00 to $6.50 17,335 17,335 34,670
<br />Increased costs to be paid during fIScal years 1998.99 334,541 567,496 902,037
<br />Employer's contribution to ERS (23.47% of total increased cost subject
<br />to fringe benefits)** 67,149 116,463 183,612
<br />Vacation, sick leave and holidays (21 % of total increased cost subject
<br />to fringe benefits) 60,082 104,207 164,289
<br />Total increased costs $ 461,772 $ 788,166 $ 1,249,938
<br />
<br />*Fringe benefits included are overtime, premium pay, temporary assignment, compensatory time, meals, workers'
<br />compensation, and unemployment compensation.
<br />
<br />** Actuarially determined contribution rate for classes B and D per ERS annual actuarial valuation dated
<br />6f30/96. However, the amount of the County's contribution for fiscal year 1998 is already
<br />established and will not change because of this payroll increase. Future years' contributions will be
<br />affected.
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