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BU73 <br /> County of Hawaii <br /> Bargaining Unit 73 Settlement Costs <br /> July 1,2013(FY14)through June 30,2017(FY17) <br /> Annual Affect on <br /> Payroll Cost Base Pay <br /> Effect on payroll: <br /> Base pay at 6/30/13 $ 868,800 $ 868,800 <br /> FY14: 4.0%across-the-board(ATB)increase on July 1,2013 34,752 34,752 <br /> Total payroll cost in FY14 903,552 <br /> Base pay at 6/30/14 903,552 <br /> • <br /> Base pay at 6/30/14 903,552 903,552 <br /> FY15: Place on appropriate step on July 1,2014 45,864 45,864 <br /> Step movements from July 1,2014 to June 30,2015 7,023 13,200 <br /> Total payroll cost in FY15 $ 956,439 <br /> Base pay at 6/30/15 $ 962,616 <br /> Base pay at 6/30/15 962,616 962,616 <br /> FY16: Step movements from July 1,2015 to June 30,2016 3,359 7,404 <br /> 3.5%ATB increase on January 1,2016 16,975 33,951 <br /> Total payroll cost in FY16 982,950 <br /> $ 1,003,971 <br /> Base pay at 6/30/16 1,003,971 1,003,971 <br /> FY17: Step movements from July 1,2016 to June 30,2017 11,343 17,304 <br /> 3.5%ATB increase on January 1,2017 17,872 35,745 <br /> Total payroll cost in FY17 1,033,186 <br /> Base pay at 6/30/17 $1,057,020 <br /> Less base pay at 6/30/13 (868,800) <br /> Increase to base pay due to this settlement $ 188,220 <br /> FY14 FY15 FY16 FY17 Total <br /> (2013-14) (2014-15) (2015-16) (2016-17) FY14-FY17 <br /> Determination of total increase in cost due to proposed contract: <br /> Total payroll cost for fiscal year as per above calculations $ 903,552 $ 956,439 $ 982,950 $ 1,033,186 <br /> Less base pay at beginning of fiscal year 868,800 903,552 962,616 1,003,971 <br /> Total additional cost 34,752 52,887 20,334 29,215 $ 137,188 <br /> Add affect of prior year increase in base pay - 34,752 93,816 135,171 263,739 <br /> Total increased cost subject to fringe benefits 34,752 87,639 114,150 164,386 400,927 <br /> Certain fringe benefit costs(34.21%)* 11,889 29,981 39,051 56,236 137,157 <br /> Increased costs to be paid during fiscal years 2014-17 46,641 117,620 153,201 220,622 538,084 <br /> Vacation,sick leave and holidays(21%of total increased cost subject <br /> to fringe benefits) 7,298 18,404 23,972 34,521 84,195 <br /> Total increased costs $ 53,939 $ 136,024 $ 177,173 $ 255,143 $ 622,279 <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 3 <br />