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BUO2 <br /> County of Hawaii <br /> Bargaining Unit 02 Settlement Costs <br /> July 1,2013 (FY14)through June 30, 2015 (FY15) <br /> Annual Affect on <br /> Payroll Cost Base Pay <br /> Effect on payroll: <br /> Base pay at 6/30/13 $ 2,799,276 $ 2,799,276 <br /> FY14: 4.0%across-the-board(ATB)increase on July 1,2013 111,971 111,971 <br /> Total payroll cost in FY14 2,911,2. 47 <br /> Base pay at 6/30/14 2,911,247 <br /> Base pay at 6/30/14 2,911,247 2,911,247 <br /> FY15: 2.0%across-the-board(ATB) increase on July 1,2014 58,225 58,225 <br /> Place on appropriate step on July 1,2014 33,240 33,240 <br /> Step movements from July 1,2014 to June 30,2015 6,904 6,904 <br /> Total payroll cost in FY15 $ 3,009,616 <br /> Base pay at 6/30/15 $ 3,009,616 <br /> Less base pay at 6/30/13 (2,799,276) <br /> Increase to base pay due to this settlement $ 210,340 <br /> FY14 FY15 Total <br /> (2013-14) (2014-15) FY14-FY15 <br /> Determination of total increase in cost due to proposed contract: <br /> Total payroll cost for fiscal year as per above calculations $ 2,911,247 $ 3,009,616 <br /> Less base pay at beginning of fiscal year 2,799,276 2,911,247 <br /> Total additional cost 111,971 98,369 $ 210,340 <br /> Add affect of prior year increase in base pay - 111,971 111,971 <br /> Total increased cost subject to fringe benefits 111,971 210,340 322,311 <br /> Certain fringe benefit costs(33.97%)* 38,037 71,452 109,489 <br /> Increased costs to be paid during fiscal years 2014-15 150,008 281,792 431,800 <br /> Vacation, sick leave and holidays(21%of total increased cost subject <br /> to fringe benefits) 23,514 44,171 67,685 <br /> Total increased costs $ 173,522 $ 325,963 $ 499,485 <br /> * Fringe benefits include estimates for overtime,premium pay,hazard pay, standby,temporary assignment, <br /> compensatory time,retirement system,workers' compensation, and unemployment compensation. <br /> Page 2 <br />