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BUO4 <br /> County of Hawaii <br /> Bargaining Unit 04 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 $ 2,259,408 $ 2,259,408 <br /> FY14: Step movement on July 1,2013 81,732 81,732 <br /> Total payroll cost in FY14 2,341,140 <br /> Base pay at 6/30/14 2,341,140 <br /> Base pay at 6/30/14 2,341,140 2,341,140 <br /> FY15: 4.0%across-the-board(ATB) increase on July 1,2014 93,646 93,646 <br /> Total payroll cost in FY15 $ 2,434,786 <br /> Base pay at 6/30/15 $ 2,434,786 <br /> Less base pay at 6/30/13 (2,259,408) <br /> Increase to base pay due to this settlement $ 175,378 <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 $ 2,341,140 $ 2,434,786 <br /> Less base pay at beginning of fiscal year 2,259,408 2,341,140 <br /> Total additional cost 81,732 93,646 $ 175,378 <br /> Add affect of prior year increase in base pay - 81,732 81,732 <br /> Total increased cost subject to fringe benefits 81,732 175,378 257,110 <br /> Certain fringe benefit costs(35.31%)* 28,860 61,926 90,786 <br /> Increased costs to be paid during fiscal years 2014-15 110,592 237,304 347,896 <br /> Vacation, sick leave and holidays(21%of total increased cost subject <br /> to fringe benefits) 17,164 36,829 53,993 <br /> Total increased costs $ 127,756 $ 274,133 $ 401,889 <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 4 <br />