HomeMy WebLinkAboutMINUTES - 12201983 - 1.39 TO: BOARD OF SUPERVISORS
Contra
FROM: Auditor-Controller
Costa
DATE: December 13, 1983 Count'
Contract with Management Resources Control to provide services
SUBJECT: related to obtaining employee and employer refunds and/or credits
of FICA contributions paid to the Federal Government on sick .pay to
employees during the period of January 1. 1980 to December 31. 1981
'SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION: Approve contract with Management Resources Control to provide services
related to obtaining employee and employer refunds and/or credits of FICA contributions
paid to the Federal Government on sick pay to employees 'during the period of January 1,
1980 to December 31, 1981.
BACKGROUND: Contra Costa County has participated in the Federal Social Security Program
and has paid its employees sick pay and withheld Social Security on these .wages. Effective
January 1, 1980, Government Code Section 22017 empowered counties to exclude .payments to
employees "on account of sickness" from covered .wages for Social Security purposes. The
federal law allowing this exclusion was repealed on January 1, 1982, limiting the applicable
time period from January 1, 1980 to December 31, 1981.
Under this contract, Management Resources Control will review payroll records, determine
eligible refund dollars for each employee and for Contra Costa County as an employer,
generate corrected quarterly earnings report forms, and refund payments to employees.
Payments to the Contractor for these services will be limited to the 'sum equal to forty
percent (40%) of the employer's portion of all refunds and/or credits received as a result
of the Contractor's effort.
JUSTIFICATION: Entering into this contract with .Management Resources Control will enable
the County to obtain refunds for its employees and for the County as an employer for FICA
payments made on sick pay for the employees. The Contractor will effect this with very
little time expended by county employees. Employees will receive all FICA .payments
withheld on 'qualified sick pay 'during this exclusion period and the County will receive
sixty percent (60%) of this amount, which would not otherwise be realized.
CONTINUED ON ATTACHMENT: YES SIGNATURE: D. L. Bouchet, 'A4iditor-Controller
^RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S) �1
i
ACTION OF BOARD ON APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
UNANIMOUS (ABSENT ) i HEREBY CERTIFY THAT THIS IS A TRUE
AYES: NOES: AND CORRECT COPY OF AN ACTION TAKEN
ABSENT: ABSTAIN: AND ENTERED ON THE MINUTES OF THE BOARD
OF SUPERVISORS
ONTHE DATE SHOWN.
CC: County Administrator ATTESTED Jiee�,&U_j 26 ) I9,?,3
Auditor-Controller J.R. OLSSON. COUNTY CLERK
Personnel AND EX OFFICIO CLERK OF THE BOARD
Contractor , /�/J 24
M382/7-93 S//�'
■Y DEPUTY