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<br />Sheet2
<br />County of Hawaii
<br />Bargaining Unit 04 Settlement Costs
<br />July 1, 1997 (FY98) through June 30, 1999 (FY99)
<br /> Annual Affect on
<br /> Pavroll Cost Base Pav
<br />Effect on payroll:
<br />Base pay at 6130/97 $ 1,092,792 $ 1,092,792
<br />FY98: Step movements from luly I, 1997 to lune 30, 1998 21,475 32,878
<br />2.23% across-the-board (ATB) increase on lanuary I, 1998 12,185 24,370
<br />Total payroll cost in FY98 $ 1,126,452
<br />Base pay at 6130/98 $ 1,150,040
<br />Base pay at 6130/98 $ 1,150,040 $ 1,150,040
<br />FY99: Step movements from luly 1. 1998 to lune 30, 1999 1,944 2,513
<br />Total payroll cost in FY99 $ 1,151,984
<br />Base pay at 6130199 $ 1,152,553
<br />Less base pay at 6130/97 (1,092,792)
<br />Increase to base pay due to this settlement $ 59,761
<br />
<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 $ 1,126,452 $ 1,151,984
<br />Less base pay at beginning of each fiscal year (1,092,792) (1,150,040)
<br />Total additional cost 33,660 1,944 $ 35,604
<br />Add affect of prior year increase in base pay 57,248 57,248
<br />Total increased cost subject to fringe benefits 33,660 59,192 92,852
<br />Certain fringe benefit costs (13.33%)* 4,487 7,890 12,377
<br />Increased costs to be paid during rlSeal years 1998-99 38,147 67,082 105,229
<br />Employer's contribution to ERS (13.71 % of total increased cost subject
<br />to fringe benefits)** 4.615 8,115 12,730
<br />Vacation, sick leave and holidays (21 % of total increased cost subject
<br />to fringe benefits) 7,069 12,430 19,499
<br />Total increased costs $ 49,831 $ 87,627 $ 137,458
<br />
<br />*Fringe benefits include estimates for overtime, premium pay, hazard pay, standby, temporary assignment,
<br />compensatory time, workers' compensation, and unemployment compensation.
<br />
<br />** Actuarially detennined contribution rate for classes A and C per ERS annual actuarial valuation dated
<br />6130/96 (most recent available). However, the amount of the County's contribution for fiscal year 1998 is
<br />already established and will not change because of this payroll increase. Future years' contributions will be
<br />affected.
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