HomeMy WebLinkAbout09. Discuss potential participation in Social Security for District employees 90
Central Contra Costa Sanitary District
January 17, 2017
TO: ADMINISTRATION COMMITTEE
VIA: ROGER S. BAILEY, GENERAL MANAGER7
ANN SASAKI, DEPUTY GENERAL MANAGIE ,�,
FROM: TEJI OWALLEY, HUMAN RESOURCES MANAGER
SUBJECT: POTENTIAL PARTICIPATION IN SOCIAL SECURITY FOR
DISTRICT EMPLOYEES
This memo is to update the Board regarding the recent dialogue that has taken place
amongst District employees regarding potential participation in Social Security.
Currently, the District does not participate in Social Security and makes an in-lieu
contribution of 6.2% of each employee's salary, up to the Social Security maximum, to a
defined contribution plan.
A group of employees recently initiated discussions on whether or not employees would
want to participate in Social Security instead of the current practice. They invited a
representative to come and speak to the employees regarding the structure of the
Social Security Program, as well as to provide information on the benefit and how it is
calculated.
In order for the District to discontinue the current practice and participate in Social
Security, the District would have to go through a formal process that is outlined below.
Since the District provides employees with a defined benefit plan, participation in Social
Security would require a vote by all employees as to whether or not they want to
participate in Social Security. There are two options upon which the employees would
have to choose:
1. All employees would vote whether or not to join Social Security by a simple
majority, and the result of the vote would apply to all employees.
2. All employees who voted "yes" would be covered by Social Security, and all
employees who voted "no" would have the option to be covered by Social
Security or to opt out, and all new employees would be required to be covered by
Social Security.
Central Contra Costa Sanitary District
Potential Participation in Social Security for District Employees
Page 2 of 2
If the employees or the District choose to proceed with participating in Social Security,
the District would have to do the following:
1. Initiate the agreement process with California Public Employees' Retirement
System (caIPERS), the State Social Security administrator (SSA), by requesting
an information package, which explains the process and options and provides
model resolutions.
2. The Board would have to adopt a resolution to request authorization to conduct
an official employee vote to participate in Social Security, establish the effective
date of Social Security coverage, state which exclusions from Social Security are
to be requested, and specify how Social Security benefits will be coordinated with
the retirement system.
3. Submit the resolution to CaIPERS, along with a list of all positions established by
the District and a completed coverage questionnaire.
4. Obtain CalPERS approval of the proposed Notice of Division (notice of the vote
to all employees), Statement of Information (basic information to employees
about Social Security), and Proposed Plan of Procedure (formal process on the
vote).
5. Distribute the approved Notice of Division and Statement of Information to
employees at least 90 days before the date of the official vote.
6. Conduct the vote and certify to CalPERS the results.
7. The Board would have to approve the agreement with CaIPERS and the SSA
and have an authorized officer sign the agreement to cover the retirement
system members under Social Security.
At this time, the employees have not made a formal petition, in any manner, to the
District regarding how they would want to proceed. If the employees should do so, staff
will apprise the Board accordingly.
Staff will at the meeting to answer any questions or provide any clarification.