Loading...
HomeMy WebLinkAboutMINUTES - 01212003 - C52 TO: BOARD OF SUPERVISORS � } � CONTRA `.�.----' COSTA o FROM: JOHN SWEETEN - COUNT'Y 07 57X COUNTY ADMINISTRATOR `'° DATE: JANUARY 21, 2003 SUBJECT: EMPLOYEE RETIREMENT PLAN CONTRIBUTION RATES FOR CALENDAR YEAR 2003 SPECIFIC REQUEST(S)OR RECOMMENDATION(S)S BACKGROUND AND JUSTIFICATION Recommendation: 1. ADOPT the attached resolution approved, by the Retirement Board, which establishes the retirement plan Contribution rates for employers and employees effective January 1, 2003 through december 31, 2003. 2. REQUEST the Retirement Board to establish contribution rates on a County fiscal year basis starting July 1, 2004, as has been the practice for many years. back round: Each year, the Retirement Board establishes contribution rates for employee retirement plans based on an annual actuarial valuation study. In December, the Retirement Board adopted the attached resolution establishing employee and employer rates for Tier 1,Tier Il,Tier III and Safety retirement plans for the 2003 calendar year. These rates have been included in the 2002-2003 budget and will be included in the 2003-04 budget. Last year, the Retirement Board departed from a long-standing practice of setting rates on a fiscal year basis and established rates on a Calendar year. The new practice causes budgeting concerns since the County budget for fiscal year 2003-04 will be preparedwithout knowing the retirement plan rates to be Charged for the last half of the 2003-04 fiscal year- January 1, 2004 through June 30, 2004. This budget uncertainty may cause problems next budget year if the forecast of retirement cost are off the mark. The County and other employers associated with the Retirement System should not have to estimate retirement costs each fiscal year but should know the precise rates at the time budgets are being developed. In past years the Retirement Board has advised us of rates as early as four months prior to the start of the new fiscal year. Cities are advised of CalPERS rates in March each year. CONTINUED ON ATTACHMENT: V YES SIGNATURE: 1 a=:I}RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE ,'''APPROVE OTHER SIGNATUREM;''`-y# ACTION OF Bt D ON t� APPROVED AS RECOMMENDED OTHER _3.e f r VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE UNANIMOUS{ASSENT AND CORRECT COPY OF AN ACTION TAKEN AYES: _apA_ly NOES: NOW- AND ENTERED ON MINUTES OF THE BOARD ABSENT:Baue ABSTAIN:11T OF SUPERVISORS ON THE DATE SHOWN. Contact:Tony Enea 5-1094 s ( ) Cc:CAO ATTESTS Roger Edwards,Auditor-Controller John Sweeten,CLERK OF E BO D OF Retirement Administrator SUPERVISORS AND COUNTY ADMINISTRATOR z Special Districts BY �.. -C ,DEPUTY THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on jm-M 21 2403 ,by the following vote: AYES: sTRWsORS MIA, unMMA, aW AM-DaITW4-, NOES: NM ABSENT: t ABSTAIN: sIsMGmm !!#i####!#i# SUBJECT: Approving Contribution Rates to be charged and Resolution No. 2003/ 7 Interest to be credited,by the Contra Costa County Employees' Retirement Association. Pursuant to Government Code Section 31454 and on recommendation of the Board of the Contra Costa County Employees' Retirement Association, BE IT RESOLVED that the following contribution rates are approved to be effective for the period January 1, 2043 through December 31, 2043. 1. Basic Retirement Benefit Rate Component (payable as a%of compensation) A. For General Members Under the"1.67% at 55" benefit schedule(Sec. 31676.11) Coop * District* 1. General Members-Tier I covered by Social Security, On the first$350 of earnable monthly compensation: 8.12% 11.45% On earnable compensation in excess of$350 monthly: 12.17% 17.16% 2. General Members-4 Tier I not covered by Social Security: 12.17% 17.16% 3. General Members-Tier 11: 8.86% 12.77% 4. General Members -Tier III: On the first$350 of earnable monthly compensation: 4.90% 8.21% On eamable compensation in excess of$350 monthly: 7.34% 12.31% B. For Safety Members Under the 112% at 50"benefit schedule 1. Safety Members: 13.80% 18.44% C. For Employee Rates under the above benefit schedules - See attached rate sheets A, C,E and G for rates effective January 1, 2003 through June 30, 2003. See attached rate sheets B, D, F and H for rates effective July 1, 2003 through December 31, 2003. D. For General Members Under the"2% at 55"benefit schedule(Sec. 31676.16) 1. General Members-Tier I covered by Social Security, On the first$350 of earnable monthly compensation: 9.06% 12.40% On earnable compensation in excess of$350 monthly: 13.59% 18.59% 2. General Members-•Tier I not covered by Social Security: 13.59% 18.59% 3. General Members -Tier III: On the first$350 of earnable monthly compensation: 6.81% 10.07% On earnable compensation in excess of$350 monthly: 10.21% 15.09% E. For Safety Members Under the"3% at 50"benefit schedule(Sec. 31664.1) 1. Safety Members: 25.30% 29.93% F. For Employee Rates under the above benefit schedules - See attached rate sheets I,K and M for rates effective January 1, 2003 through June 30, 2003. See attached rate sheets J, L and N for rates effective July 1, 2003 through December 31, 2043. t ADMINISTRATION CONTRIBUTIONS (Resolution) TT. Cost of Living Program Rate Component(payable as a%of compensation) A. For General Members Under the"1.67% at 55"benefit schedule(Sec. 31676.11) County* District* 1. General Members—Tier I covered by Social Security, On the first$350 of earnable monthly compensation: 3.65% 5.05% On earnable compensation in excess of$350 monthly: 5.48% 7.57% 2. General Members—Tier I not covered by Social Security: 5.48% 7.57% 3. General Members—Tier II: 4.54% 6.57% 4. General Members -Tier III: On the first $350 of earnable monthly compensation: 3.08% 4.57% On earnable compensation in excess of$350 monthly: 4.63% 6.86% B. For Safety Members Under the 112% at 50" benefit schedule 1. Safety Members: 5.52% 10.28% C. For Employee Rates under the above benefit schedules — See attached rate sheets A, C, E and G for rates effective January 1, 2003 through June 30, 2003. See attached rate sheets B, D, F and H for rates effective July 1, 2003 through December 31, 2003. D. For General Members Under the"2% at 55"benefit schedule(Sec. 31676.16) 1. General Members—Tier I covered by Social Security, On the first$350 of earnable monthly compensation: 3.77% 5.15% On earnable compensation in excess of$350 monthly: 5.65% 7.72% 2. General Members—Tier I not covered by Social Security: 5.65% 7.72% 3. General Members-Tier III: On the first$350 of earnable monthly compensation: 3.49% 4.96% On earnable compensation in excess of$350 monthly: 5.24% 7.45% E. For Safety Members Under the 113% at 50" benefit schedule(Sec. 31664.1) 1. Safety Members: 10.02% 14.79% F. For Employee hates under the above benefit schedules — See attached rate sheets I,K and M for rates effective January 1, 2003 through June 30, 2003. See attached rate sheets J, L and N for rates effective July 1, 2003through December 31, 2003. III. Non-refundability Discount Factors Because payments made under agreement,by the employer on behalf of employees are non-refundable, they shall be paid at the following rates: Benefit Schedule 1.67% at 55 2% at 55 General Tier I: .9929 .9911 General Tier 11: .8938 na General Tier III: .9921 .9848 Benefit Schedule 2% at 50 3% at 50 Safety: .9785 .9740 ADMINISTRATION CONTRIBUTIONS (Resolution) III. In��'est to b re�i� to R��erves b Effective 7/1/02: The amount actually earned, after reduction to pay administrative expenses, not to exceed.4.25%per six-month period, credited on 12/31/02, and compounded. IV. N2 -re Wdability Discount Factors Because payments made by the employer on behalf of employees under agreements are non-refundable, they shall be paid at the following rates: General Tier 1: .9929 General Tier 11: .8938 General Tier 111: .9921 Safety: 9785 V. ModiLications The rates in Sections I and 2 have been modified (reduced)through action by the Retirement Board. For the period July 1, 2002 through December 31,2002 only, the Retirement Board has agreed to transfer$22,989,000 from its undistributed earning and contingency reserve resulting in a reduction in contributions due from employers and employees. *The Pension Obligation Bonds issued by the County March 1, 1994, affected contribution rates for certain County employers.. The following non-County employers who participate in the Retirement Association are referred to as"Districts". All other departments/employers are referred to as"County„ *Mosquito Abatement *.Diablo Water * East Contra Costa *Central Sanitation *Housing Authority Fire Protection District *Rodeo Sanitation *Retirement * Moraga/Orinda Fire *Delta.Diablo Sanitation *LAFCO *Bethel Island *lronhouse Sanitation *Contra Costa County Fire Municipal Improve- *Union Cemetery *Rodeo-Hercules Fire ment District *San Ramon Fire *Children & Families *In Horne Supportive Commission(Prop 10) Services Authority I hereby certify that this Is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown.,,< ATTESTED., of 9uprisora and County Administrator <. r; ADMINISTRATION CONTR38UTIONS (Resolution) .... _. ... .._ ....... MEMO Date: December 18, 2002 To: Interested Parties and Participating Employers From: Pat W iegert, Retirement Administrator d Subject: Contribution Rates Effective January 1, 2003 As you may already know,the Retirement Board met with its actuary some time ago to review and take action on employer and employee contribution rates that are scheduled to go into effect January 1,2003. Since that time however,two additional events took place: 1. The County and some of our Special Districts adopted enhanced benefits for their employees. ■ General members' benefits under Gov. Code Section 31676.16, commonly referred to as 112%at 5511, and • Safety members' benefits under Gov. Code Section 31664.1, commonly referred to as "3%at 50". 2. The Retirement Board took action to transfer surplus excess funds to reduce a portion of employees' COLA rate component for a part of the year. The first of these events required a second valuation in order to establish employer and employee rates under the enhanced benefit schedules. The second event, the transfer of funds to reduce employee rates,took place at the Board's December 11 meeting. Enclosed are the rates to be used effective January 1,2003 through December 31,2003. Participating employers who are receiving this mailing will also find copies enclosed of both the Actuarial Valuation Report for January 1, 2002 and the actuary's Addendum Report dated November 20, 2002. These reports provide the detail supporting the rates. Please note the following: ✓ The employer rates are effective January 1, 2003 through December 31, 2003. Contrary to past practice, the Board did not transfer funds to subsidize employer rates for Calendar Year 2003. CONTRA;COSTA COUNTY RECEWED ;E I-V; 2 CONTRIBUTIONS CONTRA COSTA COUNTY EMPLOYEES RETIREMENT ASSOCIATION 2355 Willow Way,Suite 221,Concord,CA 94520-573 Telephone: (925)646-5741,Fax: (925)646-5747 ✓ The employee rates change July 1, 2003. The Board transferred sufficient funds to reduce the COLA contribution rate for employees for the first 6 months of 20}3. Employees not receiving enhanced benefits have their COLA rate totally eliminated for the first 6 months. See enclosed rate charts A, C,E and G. Employees who are receiving enhanced benefits will have their COLA rate reduced enough to result in a total rate(basic component+COLA component) equal to the rate paid by employees not receiving enhanced benefits. See enclosed rate charts I, K and M. Effective July 1,2003, all rate subsidies are removed and employees will pay the full cost of their benefits. See enclosed rate charts B, 17,F and H for employees not receiving enhanced benefits, and charts J, L and N for employees who are receiving enhanced benefits. ✓ The rates are BEFORE ANY EMPLOYER SUBVENTION. The rates quoted here are the employer and employee required rates without taking into consideration any employer subvention of employee contributions. Because of this, if you subvent employee rates, you will need to compute this additional contribution and adjust both employee and employer rates accordingly. A convenient methodology is included for your use. The rates are BEFORE ANY EMPLOYEE-EMPLOYER. COST SHARING. A new provision in the law allows safety members to defray the employer cost for the "3%at 50"benefit improvement. The rates quoted here are the employer and employee required rates without taking into consideration any employee contribution to defray this cost. If you are providing the"3% at 50"benefit to your safety employees and if your employees have agreed to defray part of your increased cost,you will need to adjust both employee and employer rates accordingly. A convenient methodology is included for your use. ✓' The rates distinguish between "County" and "District" Rates. The County used the proceeds from its sale of Pension Obligation Bonds in early 1994 to extinguish its share of the unfunded liability at that time. Since then, the portion of the total employer rate,which is attributable to amortizing the unfunded liability,has been separately accounted for between the county and districts. enclosures CONTRIBUTIONS CONTRA COSTA COUNTY EMPLOYEES RETIREMENT ASSOCIATION 1355 willow way,Suite 221,Concord,CA 94520.572$ Telephones (925)646-5741,Fax: (925)646-5747 CONTRA COSTA COUNTY EMPLOYEES'RETIREMENT ASSOCIATION EMPLOYER RATES FOR DISTRICTS AT VARYING SUBVENTION LEVELS OLD BENEFITS Eff. January 1,2003 E-------------------------------Subvention Levels-------------------------------3 50% 80% 85% 90% 95% 100% TIER I(Aggregate) Basic 16.78% 16.78% 16.78% 16.78% 16.78% 16.78% Subvention 2.80 4.48 4.76 5.04 5.32 5.60 Basic+ Subv. 19.58 21.26 21.54 21.82 22.10 22.38 COL 7.39 7.39 7.39 7.39 7.39 7.39 Total 26.97% 28.65% 28.93% 29.21% 29.491% 29.77% TIER H Basic 12.77% 12.77% 12.77% 12.77% 12.7719/6 12.77% Subvention 1.19 1.90 2.02 2.14 2.26 2.38 Basic+Subv. 13.96 14.67 14.79 14.91 15.03 15.15 COL 6.57 6.57 6.57 6.57 6.57 6.57 Total 20.53% 21.24% 21.36% 21.48% 21.60% 21.72% TIER III(Aggregate) Basic 12.03% 12.03% 12.03% 12.03% 12.03% 12.03% Subvention 3.23 5.17 5.49 5.81 6.14 6.46 Basic+Subv. 15.26 17.20 17.52 17.84 18.17 18.49 COL 6.69 6.69 6.69 6.69 6.69 6.69 Total 21.95% 23.89% 24.21% 24.53% 24.86% 25.18% SAFETY Basic 18.44% 17.30% 17.30% 17.30% 17.30% 17.30% Subvention 3.72 5.95 6.32 6.70 7.07 7.44 Basic+ Subv. 22.16 23.25 23.62 24.00 24.37 24.74 COL 10.28 10.28 10.28 10.28 10.28 10.28 Total 32.44% 33.53% 33.90% 34.28% 34.65% 35.02% All rates above are as a percent of payroll. Employee contribution rates vary depending upon their age at entry. For this reason,subvention percents above are averages for that coverage category. To compute the exact subvention percent for each employee,do the following: 1. Find the employee's basic contribution rate on the attached charts using the coverage category and the employee's entry age. Only the Basic rate can be subvented. 2. Multiply this by your subvention percent(ie.50%,7011/o,85%,etc.). 3. Multiply this result by the reduction factor for that employment category: Tier 1 .9929 Tier 11 .8938 Tier 111 .9921 Safety .9785 CAUTIt)N - These rates are for employer subvention NOT employer pick-up of employee contribution rates. When an employer subverts,the contribution subvented is not placed in the member's account and is therefore not available to the member as a refund. For this reason,the employer pays the contribution at a discount (ie.The"reduction factor'). Employer pick-ups of employee contributions are those made under Section 414(h)(2)of the Internal Revenue Code. These contributions are added to the member's account,are available to the member as a refund,and are considered by the retirement system as part of the member's compensation for retirement purposes. _ _ _. CONTRA COSTA COUNTY EMPLOYEES'RETIREMENT ASSOCIATION EMPLOYER RATES FOR DISTRICTS AT VARYING SUBVENTION LEVELS NEW BENEFITS Eff. January 1,2003 E------------------------------Subvention Levels-------------------------------3 50% 80% 85% 90% 95% 100010 TIER I(Aggregate) Basic 18.18% 18.18% 18.18% 18.18% 18.18% 18.18% Subvention 2.40 3.84 4.08 4.32 4.56 4.80 Basic+Subv. 20.58 22.02 22.26 22.50 22.74 22.98 COL 7.54 7.54 7.54 7.54 7.547.54 Total 28.12% 29.56% 29.80% 30.04% 30.28% 30.52% TIER III(Aggregate) Basic 14.74% 12.03% 12.03% 12.03% 12.03% 12.03% Subvention 2.79 4.46 4.74 5,02 5.30 5.58 Basic+ Subv. 17.53 16.49 16.77 17.05 17.33 17.61 COL 7.28 7.28 7.28 7.28 7.28 7.28 Total 24.81% 23.77% 24.05% 24.33% 24.61010 24.89% SAFETY Basic 29.93% 29.93% 29.93% 29.93% 29.93% 29.93% Subvention 3.70 5.92 6.29 6.66 7.03 7.40 Basic+ Subv. 33.63 35.85 36.22 36.59 36.96 37.33 COL 14.79 14.79 14.79 14.79 14.79 14.79 Total 48.42% 50.64% 51.01% 51.38010 51.75% 52.12% All rates above are as a percent of payroll. Employee contribution rates vary depending upon their age at entry. For this reason,subvention percents above are averages for that coverage category. To compute the exact subvention percent for each employee,do the following: 1. Find the employee's basic contribution rate on the attached charts using the coverage category and the employee's entry age. Only the Basic rate can be subvented. 2. Multiply this by your subvention percent(ie.50%,70%,85%,etc.). 3. Multiply this result by the reduction factor for that employment category: Tier I .9911 Tier III .9848 Safety .9740 CAUTION - These rates are for employer subvention NOT employer pick-up of employee contribution rates. When an employer subvents,the contribution subvented is not placed in the member's account and is therefore not available to the member as a refund. For this reason,the employer pays the contribution at a discount (ie.The"reduction factor"). Employer pick-ups of employee contributions are those made under Section 414(h)(2)of the Internal Revenue Code. These contributions are added to the member's account,are available to the member as a refund,and are considered by the retirement system as part of the member's compensation for retirement purposes. CONTRA COSTA COUNTY EMPLOYEES'RETIREMENT ASSOCIATION ADJUSTING RATES TO REFLECT EMPLOYEE PAYMENT OF EMPLOYER COST A new provision in the law allows safety members to defray the employer cost for the"3% at 50"benefit improvement. If you are providing the"3% at 50"% benefit to your safety employees and if your employees have agreed to defray part of your increased cost, you will need to adjust both employee and employer rates: Employee rate—Increase the employee's rate by the cost-sharing percent of payroll agreed. Employer rate—Decrease the employer's rate by a percent of the cost-sharing percent of payroll using the Safety refundability factor(.9740 for CY 2003) EXAMPLE: If the cost-sharing percent is 4.5%, Employee rates should be increased by 4.5%. The employer rate should be decreased by (4.5%x .9740) 4.383% 1� i _ _ _ _ _. TIER I - "1.67% CP 55" Effective 1/1/03 - 6/30/03 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total Acye FIRST$350 OVER$350 FIRST$350 OVER$350 FIRST$350 OVER 350 15 3.97% 5.96% 0.00% 0.00% 3.97% 5.96% 16 3.97% 5.96% 0.00% 0.00% 3.97% 5.96% 17 3.97% 5.96% 0.00% 0.00% 3.97% 5.96% 18 3.97% 5.96%m 0.00% 0.00% 3.97% 5.96% 19 3.97% 5.96% 0.00% 0.00% 3.97% 5.96% 20 3.97% 5.96% 0.00% 0.00% 3.97% 5.96% 21 3.97% 5.96% 0.00% 0.00%n 3.97% 5.96% 22 3.98% 5.97% 0.00% 0.00% 3.98% 5.97% 23 3.99% 5.99% 0.00% 0.00% 3.99% 5.99% 24 4.01% 6.01% 0.00% 0.00% 4.01% 6.01%m 25 4.03% 6.04% 0.00% 0.00% 4.03% 6.04% 26 4.05% 6.08% 0.00% 0.00%„ 4.05% 6.08% 27 4.08% 6.12% 0.00% 0.00% 4.08% 6.12%m 28 4.11% 6.16% 0.00% 0.00% 4.11% 6.16% 29 4.14% 6.21% 0.00% 0.00% 4.14% 6.21% 30 4.18%n 6.27% 0.00% 0.00% 4.18% 6.27% 31 4.22% 6.33% 0.00% 0.00% 4.22% 6.33% 32 4.26% 6.39% 0.00% 0.00% 4.26% 6.39% 33 4.30% 6.45% 0.00% 0.00% 4.30% 6.45% 34 4.35% 6.52% 0.00% 0.00% 4.35% 6.52% 35 4.40% 6.59% 0.00% 0.00% 4.40% 6.59% 36 4.44% 6.67% 0.00% 0.00% 4.44% 6.67% 37 4.50%g 6.74% 0.00%0 0.00% 4.50% 6.74% 38 4.55% 6.82% 0.00% 0.00% 4.55% 6.82% 39 4.60% 6.91% 0.00% 0.00% 4.60% 691% 40 4.66% 6.99% 0.00% 0.00% 4.66% 6.99% 41 4.72% 7.08% 0.00% 0.00% 4.72% 7.08% 42 4.78% 7.17% 0.00% 0,00% 4.78% 7.17% 43 4.84% 7.26% 0.00% 0.00% 4.84% 7.26% 44 4.90% 7.36% 0.00% 0.00% 4.90% 7.36% 45 4.97% 7.46% 0.00% 0.00% 4.97% 7.46% 46 5.04% 7.56% 0.00%m 0.00% 5.04% 7.56% 47 5.11% 7.66% 0.00% 0.00% 5.11% 7.66% 48 5.18% 7.77% 0.00% 0.00% 5.18% 7.77% 49 5.25% 7.88% 0.00% 0.00% 5.25% 7.88% 50 5.33% 7.99% 0.00% 0.00% 5.33% 7.99% 51 5.41% 8.11% 0.00% 0.00% 5.41% 8.11% 52 5.49% 8.23% 0.00% 0.00% 5.49% 8.23% 53 5.57% 8.35% 0.00% 0.00% 5.57% 8.35% 54 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% 55 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% 56 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% 57 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% 58 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% 59 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% 60 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% "NOTE: All rates above assume the employee is covered under Social Security. If the employee is not under Social Security,use the"OVER$350"rate and apply it to all reported compensation. fenMemkates Old 03.xisTier I Old"A" 1.03 TIER I - "1.67% @ 55" Effective 7/1/03 - 12/31/03 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total Age FIRST350 OVER 350 FIRST$350 OVER 350 FIRST$350 OVER$350 15 3.97% 5.96% 2,06%a 3.09% 6.03% 9.05% 16 3.97% 5.96% 2.06% 3.09% 6.03% 9.05% 17 3.97% 5.96% 2.06% 3.09% 6.03% 9.05% 18 3.97% 5.96% 2.06% 3.09% 6.03% 9.05% 19 3.97% 596% 2.06% 3.09% 6.03% 9.05% 20 3.97% 5.96% 2.06% 3.09% 6.03% 9,05% 21 3.97% 5.96% 2.06% 3.10% 6.03% 9.06% 22 3.98% 5.97% 2.07% 3.10% 6.05% 9.07% 23 3,99% 5.99% 2.07% 3.11% 6.06% 9.10% 24 4.01% 6.01% 2.08% 3.12% 6.09% 9.13% 25 4.03% 6.04% 2.09% 3.14% 6.12% 9.18% 26 4.05% 6.08% 2.10% 3.15%, 6.15% 9.23% 27 4.08% 6.12% 2.12% 3.18% 6.20% 9.30% 28 4.11%* 6.16% 2.13% 3.20% 6.24% 9.36%n 29 4.14% 6.21% 2.15% 3.23% 6.29% 9.44% 30 4.18% 6.27% 2.17% 3.25% 6.35% 9.52% 31 4.22% 6,33% 2.19% 3.28% 6.41% 9.61% 32 4.26% 6.39% 2.21% 3.32% 6.47% 9.71%a 33 4.30% 6.45% 2.23% 3.35% 6.53% 9.80%s 34 4.35% 6.52% 2.26% 3.39% 6.61% 9.91% 35 4.40% 6.59% 2.28% 3.42% 6.68% 10.01% 36 4.44% 6.67% 2.31% 3.46% 6,75% 10.13% 37 4.50% 6.74%* 2.33%m 3.50% 6,83% 10.24% 38 4.55% 6.82% 2.36% 3.54% 6.91% 10.36% 39 4.60% 6.91% 2.39% 3.59% 6.99% 10.50% 40 4.66% 6.99% 2.42% 3.63% 7.08% 10.62% 41 4.72% 7.08% 2.45%n 3.67% 7.17% 10.75% 42 4,78% 7.17% 2.48% 3.72% 7.26% 10.89% 43 4.84% 7.26% 2.51% 3.77% 7.35% 11.03% 44 4.90%, 7.36% 2.55%n 3.82% 7.45% 11.18% 45 4.97% 7.46% 2.58% 3.87% 7.55% 11.33% 46 5.04% 7.56% 2.62% 3.92% 7.66% 11.48% 47 5.11% 7.66% 2.65%m 3.98% 7.76% 11.64% 48 5.18% 7.77% 2.69% 4.03% 7.87% 11.80% 49 5.25% 7.88% 2,73% 4.09% 798% 11.97% 50 5.33% 7.99% 2.77% 4.15% 8.10% 12.14% 51 5.41% 8.11% 2.81% 4.21% 8.22% 12.32% 52 5.49% 8.23% 2.85% 4.27% 8.34% 1250% 53 5.57% 8.35% 2.89% 4.34% 8.46% 12.69% 54 5.65% 8.48%n 2.94% 4.40% 8.59% 12.88% 55 5.65% 8.48% 2.94% 4.40% 8.59% 12.88% 56 5.65% 8.48% 2.94% 4.40% 8.59% 12.88% 57 5.65% 8.48% 2.94% 4.40% 8.59% 12.88% 58 5.65% 8.48% 2.94% 4.40% 8.59% 12.88% 59 5.65% 8.48% 2.94% 4.40% 8,59% 12.88% 60 5.65% 8.48% 2.94% 4.40% 8.59% 12.88% **NOTE: All rates above assume the employee is covered under Social Security. If the employee is not under Social Security,use the"OVER$350"rate and apply it to all reported compensation. GenMemRates Old 03.xisTier I Old"6"7.03 TIER II - "1.67% C 55" Effective 1/1/03 - 6/30/03 (Expressed as a Percentage of Monthly Payroll) Enttm Age Basic COLA Total 15 2.27% 0.00% 2.27% 16 2.27% 0.00% 2.27%0 17 2.27% 0.00% 2.27%0 18 2.27% 0.00% 2.27% 19 2.27% 0.00% 2.27% 20 2.27% 0.00% 2.27% 21 2.27% 0.00% 2.27% 22 2.27% 0.00% 2.27% 23 2.28% 0.00% 2.28% 24 2.29% 0.00% 2.29% 25 2.30% 0.00% 2.30%ti 26 2.31% 0.00% 2.31% 27 2.33% 0.00% 2.33% 28 2.34% 0.00% 2.34% 29 2.36% 0.00% 2.36 30 2.38% 0.00% 2.38% 31 2.41% 0.00%0 2.41% 32 2.43% 0,00% 2.43% 33 2.46% 0.00% 2.46% 34 2.48% 0.00% 2.48% 35 2.51% 0.00% 2.51% 36 2.54% 0.00% 2.54% 37 2.57% 0.00% 2.57% 38 2.60% 0.00% 2.60% 39 2.63% 0.00% 2.63% 40 2.66% 0.00% 2.66% 41 2.70% 0.00% 2.70% 42 2.73% 0.00% 2.73% 43 2.76% 0.00% 2.76% 44 2.80% 0.00% 2.80% 45 2.84% 0.00% 2.84% 46 2.88% 0.00% 2.88% 47 2.92% 0.00% 2.92% 48 2.96% 0.00% 2.96% 49 3.00% 0.00% 3.00% 50 3.04% 0.00% 3.04% 51 3.09% 0.00% 3.09% 52 3.13% 0.00% 3.13% 53 3.26% 0.00% 3.26% 54 3.39% 0.00% 3.39% 55 3.39% 0.00% 3.39% 56 3.39% 0.00% 3.39% 57 3.39% 0.00% 3.39% 58 3.39% 0.00% 3.39% 59 3.39% 0.00% 3.39% 60 3.39% 0.00% 3.39% GenMemkotes Old 03.xlsTier 11 Old"C" TIER II "1.67% @ 55" Effective 7/1/03 - 12/31/03 (Expressed as a Percentage of Monthly Payroll) Entry Age Basic COLA Total 15 2.27% 1.18% 3.45% 16 2.27%6 1.18% 3.45 17 2.27% 1.18% 3.45% 18 2.27% 1.18% 3.45% 19 2.27% 1.18% 3.45%6 20 2.27%6 1.18% 3.45% 21 2.27%6 1.18% 3.45% 22 2.27% 1.18% 3.45%6 23 2.28% 1.18%6 3.46% 24 2.29% 1.19% 3.48% 25 2.30% 1.19% 3.49% 26 2.31% 1.20% 3.51% 27 2.33% 1.21% 3.54% 28 2.34% 1.21% 3.55°16 29 2.36% 1.23% 3.59% 30 2.38% 1.24%6 3.62% 31 2.41% 1.25% 3.66% 32 2.43% 1.26% 3.69% 33 2.46% 1.28% 3.74% 34 2.48% 1.29% 3.77% 35 2.51% 1.30616 3.81% 36 2.54% 1.32% 3.86% 37 2.57% 1.33% 3.90% 38 2.60% 1.35% 3.95`!6 39 2.63%6 1.37% 4.00% 40 2.66% 1.38% 4.04% 41 2.70% 1.40%6 4.10%6 42 2.73% 1.42% 4.15% 43 2.76% 1.43% 4.19% 44 2.80% 1.45% 4.25% 45 2.84% 1.47% 4.31% 46 2.88% 1.50% 4.38% 47 2.92% 1.52% 4.44% 48 2.96% 1.54%6 4.50 49 3.00%6 1.56% 4.56% 50 3.04% 1.58% 4.62% 51 3.09% 1.60% 4.69% 52 3.13%6 1.62% 4.75% 53 3.26% 1.69% 4.95% 54 3.39% 1.76% 5.15% 55 3.39% 1.76%6 5.15% 56 3.39% 1.76%6 5.15% 57 3.39% 1.76%6 5.15%6 58 3.39% 1.76% 5.15% 59 3.39%6 1.76% 5.15% 60 3.39%6 1.76% 5.15% GenMemRates Old 03.xlsTier II Old"U'7.03 TIER III - "1.671% M 5511 Effective 1/1/03 - 6/30/03 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total FIRST$350 OVER$350 FIRST$350 OVER$350 FIRST$354 OVER$350 15 3.97% 5.96% 0.00% 0.00% 3.97% 5.96% 16 3.97% 5.96% 0,00% 0.00% 3,97% 5.96% 17 397% 5.96% 0.00% 0.00% 3.97% 5.96% 18 3.97% 5.96% 0.00% 0.00% 3.97% 5.96% 19 3.97% 5.96% 0.00% 0.00% 3.97% 5.96% 20 3.97% 596% 0.001 0.00% 397% 5.96% 21 3.97% 5.96% 0.00% 0.00% 3.97% 5.96% 22 3.98% 5.97% 0.00% 0.00% 3.98% 5.97% 23 3.99% 5.99% 0.00% 0.00% 3.99% 5.99% 24 4.01% 6.01% 0.001 0.00% 4.01% 6.01% 25 4.03% 6.04% 0.00% 0.00% 4.03% 6.04°! 26 4.05% 6.08% 0.00% 0.00% 4,05% 6.08% 27 4.08% 6.12% 0.00% 0.00% 4.08% 6,12% 28 4.11% 6.16% 0.00% 0.00% 4.11% 6.16% 29 4.14% 6.21% 0,00% 0.00% 4.14% 6.21% 30 4.18% 6,27% 0.00% 0.00% 4.18% 6.27% 31 4.22% 6.33% 0.00% 0.00% 4.22% 6.33% 32 4.26% 6.39% 0.00% 0.00% 4.26% 6.39% 33 4.30% 6.45% 0.00% 0.00% 4.30% 6.45% 34 4.35% 6.52% 0.00% 0.00% 4.35% 6.52% 35 4.40% 6.59% 0.00% 0.00% 4.40% 6.59% 36 4.44% 6.67% 0.00% 0.00% 4.44% 6.67% 37 4.50% 6.74% 0.00% 0.00% 4.50% 6.74% 38 4.55% 6.82% 0.00% 0.00% 4.55% 6.82`1 39 4.60% 6.91% 0.00% 0.00% 4.60% 6.91% 40 4.66% 6.99% 0.00% 0.00% 4.66% 6.99% 41 4.72% 7.08% 0.00% 0.00% 4.72% 7.08% 42 4.78% 7.17`!8 0.00% 0.00% 4.78% 7.17% 43 4,84% 7.26`1 0.00% 0.00% 4.84% 7.26% 44 4.90% 7.36% 0.00% 0.00% 4.90% 7.36% 45 4.97% 7.46% 0.00% 0.00% 4.97% 7.46% 46 5.04% 7.56% 0.00% 0.00% 5.04% 7.56% 47 5.11% 7.66% 0.00% 0.00% 5.11% 7.66% 48 5.18% 7.77% 0.00% 0.00% 5.18% 7.77% 49 5.25% 7,88% 0.00% 0.00% 5.25% 7.88% 50 5.33% 7.99% 0.00% 0.00% 5.33% 7.99% 51 5.41% 8.11% 0.00% 0.00% 5.41% 8,11% 52 5.49% 8.23% 0.00% 0.00% 5.49% 8.23% 53 5.57% 8.35% 0,00% 0.00% 5.57% 8.35% 54 5.65% 8.48% 0.00`1 0.00% 5.65% 8.48% 55 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% 56 5.65% 8,48% 0.00% 0.00% 5.65% 8.48% 57 5.65% 8.48% 0.00% 0,00% 5.65% 8.48`1 58 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% 59 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% 60 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% **NOTE: All rates above assume the employee is covered under Social Security. If the employee is not under Social Security,use the"OVER$350"rate and apply it to all reported compensation. GenMemRates Old 03.xlsTier 3 Old"E" 1.03 ... ..... . .. ........... . .... ................. TIER III _ "1.67% @ 55" Effective 7/1/03 - 12/31/03 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total Age FIRST$350 OVER 350 FIRST$350 OVER$350 FIRST$350 OVER$350 15 3.97% 5.96% 1.19%8 1.79% 5.16% 7.75% 16 3.97% 5.96% 1.19% 1.79% 5.16% 7.75% 17 3.97% 5.96% 1.19% 1.79% 5,16% 7.75% 18 3.97% 5.96% 1.19% 1.79% 5.16% 7.75%a 19 3.97% 5.96% 1.19% 1.79% 5.16% 7.75% 20 3.97°Ie 5.96% 1.19% 1.79% 5.16% 7.75% 21 3.97% 5.96% 1.19% 1.79% 5.16% 7.75 22 3.98% 5.97% 1.20% 1.79% 5.18% 7.76% 23 3.99% 5.99% 1.20% 1.80% 5.19% 7.79% 24 4.01% 6.01% 1.20% 1.80% 5.21% 7.81% 25 4.03% 6.04% 1.21% 1.81% 5.24% 7.85% 26 4.05% 6.08% 1.22% 1.82% 5.27% 7.90% 27 4.08% 6.12% 1.22% 1.84% 5.30% 7.96% 28 4.11% 6.16% 1.23% 1.85% 5.34% 8.01% 29 4.14% 6.21% 1.24% 1.87% 5.38% 8.08% 30 4.18%8 6.27% 1.25% 1.88% 5.43% 8.15% 31 4.22% 6.33% 1.27% 1.90% 5.49% 8.23% 32 4.26% 6.39% 1.28% 1.92% 5.54% 8.31% 33 4.30% 6.45%m 1.29% 1.94% 5.59% 8.39% 34 4.35% 6.52% 1.31% 1.96% 5.66% 8.48% 35 4.40% 6.59% 1.32% 1.98% 5.72% 8.57% 36 4.44% 6.67% 1.33% 2.00% 5.77% 8.67% 37 4.50% 6.74% 1.35% 2.03% 5.85% 8.77% 38 4.55% 6.82% 1.37% 2.05% 5.92% 8.87% 39 4.60% 6.91% 1.38% 2.07% 5.98% 8.98% 40 4.66% 6.99% 1.40% 2.10% 6.06% 9.09% 41 4.72% 7.08% 1.42% 2.13% 6.14% 9.21% 42 4.78% 7.17% 1.43% 2.15% 6.21% 9.32% 43 4.84% 7.26% 1.45% 2.18% 6.29% 9.44% 44 4.90% 7.36% 1.47% 2.21% 6.37%$ 9.57% 45 4.971% 7.46% 1.49% 2.24% 6.46% 9.70% 46 5.04% 7.56% 1.51% 2.27% 6.55% 9.83% 47 5.11% 7.66% 1.53% 2.30% 6.64% 9.96% 48 5.18% 7.77% 1.56% 2.33% 6.74% 10.10% 49 5.25% 7.88% 1.58% 2.37% 6.83% 10.25% 50 5.33% 7.99% 1.60% 2.40% 6.93% 10.39% 51 5.41% 8.11% 1.62% 2.44% 7.03% 10.55% 52 5.49% 8.23% 1.65% 2.47% 7.14% 10.70% 53 5.57% 8.35% 1.67% 2.51% 7.24% 10.86% 54 5.65% 8.48% 1.70% 2.55% 7.35% 11.03% 55 5.65% 8.48% 1.70% 2.55% 7.35% 11.03% 56 5.65% 8.48% 1.70% 2.55% 7.35% 11.03% 57 5.65% 8.48% 1.70% 2.55% 7.35% 11.03% 58 5.65% 8.48% 1.70% 2.55% 7.35% 11.03% 59 5.65% 8.48% 1.70% 2.55% 7.35% 11.03% 60 5.65% 8.48% 1.70% 2.55% 7.35% 11.03%8 "*NOTE: All rates above assume the employee is covered under Social Security. If the employee is not under Social Security,use the"OVER$350"rate and apply it to all reported compensation. tenMemkotes Old 03.xlsTier 3 Old"F"7.03 SAFETY - H2!8 @ 5011 Effective 1/1/03 - 6/30/03 EC7 (Expressed as a Percentage of Monthly Payroll) Entry Age Basic COLA Total 15 7.557 0.00% 7.55% 16 7.55% 0.00% 7.557 17 7.55% 0.00% 7.557 18 7.55% 0.00% 7.55% 19 7.55% 0.00% 7.55% 20 7.55% 0.00% 7.557 21 7.56% 0.007 7.56% 22 7.58% 0.00% 7.58% 23 7.61% 0.00% 7.61% 24 7.64% 0.00% 7.647 25 7.68% 0.00% 7.687 26 7.73% 0.00% 7.73% 27 7.79% 0.00% 7.79% 28 7.85% 0.007 7.85% 29 7.92% 0.00% 7.92% 30 8.00% 0.00% 8.00% 31 8.08% 0.00% 8.08% 32 8.17% 0.00% 8.177 33 8.27% 0.00% 8.277 34 8.37% 0.00% 8.37% 35 8.48% 0.007 8.48% 36 8.587 0.00% 8.58% 37 8.70% 0.00% 8.70% 38 8.82% 0.00% 8.82% 39 8.93% 0.00% 8.93% 40 9.06% 0.00% 9.06% 41 9.18% 0.00% 9.18% 42 9.31% 0.007 9.31% 43 9.447 0.00% 9.44% 44 9.57% 0.00% 9.577 45 9.71% 0.00% 9.71% 46 9.84% 0.00% 9.84% 47 9.99% 0.00% 9.99% 48 10.14% 0.00% 10.14% 49 10.29% 0.00% 10.29% 50 10.29% 0.007 10.29% 51 10.29% 0.00% 10.297 52 10.29% 0.00% 10.29% 53 10.29% 0.00% 10.29% 54 10.29% 0.00% 10.29% 55 10.29% 0.00% 10.29% 56 10.29% 0.00% 10.29% 57 10.29% 0.00% 10.29% 58 10.29% 0.00% 10.297 59 10.29% 0.00% 10.29% 60 10.29% 0.00% 10.297 Safety Rates Old 03.xisSafety Old"G" 1.03 SAFETY - "4 Jb @ 50" Effective 7/1/03 - 12/31/03 (Expressed as a Percentage of Monthly Payroll) Entry Ape Basic COLA Total 15 7.55% 3.92% 11.47% 16 7.55% 3.92% 11.47% 17 7.55% 3.92% 11.47% 18 7.55% 3.92% 11.47% 19 7.55% 3.92% 11.47% 20 7.55% 3.92% 11.47% 21 7.56% 3.92% 11.48% 22 7.58% 3.94% 11.52% 23 7.61% 3.95% 11.56% 24 7.64% 3.97% 11.61% 25 7.68% 3.99% 11.67% 26 7.73% 4.01% 11.74% 27 7.79% 4.04% 11.83% 28 7.85% 4.08% 11.93% 29 7.92% 4.11% 12.03% 30 8.00% 4.15% 12.15% 31 8.08% 4.19% 12.27% 32 8.17% 4.24%n 12.41% 33 8.27% 4.29% 12.56% 34 8.37% 4.35% 12.72% 35 8.48% 4.40% 12.88% 36 8.58% 4.45% 13.03% 37 8.70% 4.52% 13.22% 38 8.82% 4.58% 13.40% 39 8.93% 4.64% 13.57%m 40 9.06% 4.70% 13.76% 41 9.18% 4.77% 13.95% 42 9.31% 4.83% 14.14% 43 9.44% 4.90% 14.34% 44 9.57% 4.97% 14.54% 45 9.71% 5.04% 14.75% 46 9.84% 5.11% 14.95% 47 9.99% 5.19% 15.18% 48 10.14% 5.26% 15.40% 49 10.29% 5.34% 15.63% 50 10.29% 5.34% 15.63% 51 10.29% 5.34% 15.63% 52 10.29% 5.34% 15.63% 53 10.29% 5.34% 15.63% 54 10.29% 5.34% 15.63% 55 10.29% 5.34% 15.63% 56 10.29% 5.34% 15.63%d 57 10.29% 5.34% 15.63% 58 10.29% 5.34% 15.63% 59 10.29% 5.34% 15.63% 60 10.29% 5.34% 15.63% Safety Rates Old 03.xisSafety Old"N"7.03 TIER I - 112 J8 CQ 55#1 Effective 1/1/03 - 6/30/03 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total 3 FIRST$350 OVER 350 FIRST$350 OVER350 FIRST$350 OVER$350 15 3.34% 5.01% 0.62% 0.94% 3.96% 5.95%'0 16 3.34% 5.01% 0.62% 0.94% 3.96% 5.95% 17 3.34% 5.01% 0.62% 0.94% 3.96% 5.95% 18 3.34% 5.01% 0.62% 0.94% 3.96% 5.95% 19 3.34%n 5.01% 0.62% 0.94% 3.96% 5.95% 20 3.34% 5.01% 0.62% 0.94% 3.96% 5.95% 21 3.35% 5.02% 0.62% 0.94% 3.97% 5.96% 22 3.35% 5.03% 0.62% 0.94% 3.97% 5.97% 23 3.37% 5.05% 0.62% 0.94% 3.99% 5.99% 24 3.38% 5.08% 0.63% 0.94% 4.01% 6.02% 25 3.40% 5.11% 0.63% 0.94% 4.03% 6.05% 26 3.43% 5.14% 0.63% 0.94% 4.06% 6.08% 27 3.45% 5.18% 0.63% 0.94% 4.08% 6.12% 28 3.48% 5.22% 0.63% 0.94% 4.11% 6.16% 29 3.51% 5.27% 0.63% 0.94% 4.14% 6.21% 30 3.55% 5.32% 0.63% 0.95% 4.18% 6.27% 31 3.58% 5.38% 0.64% 0.95% 4.22% 6.33% 32 3.62% 5.43% 0.64% 0.96% 4.26% 6.39% 33 3.66% 5.49% 0.64% 0.96% 4.30% 6.45% 34 3.70% 5.56% 0.65% 0.96% 4.35% 6.52% 35 3.75% 5.62% 0.65% 0.97% 4.40% 6.59% 36 3.79% 5.69% 0.65% 0.98% 4.44% 6.67% 37 3.84% 5.76% 0.66% 0.98% 4.50% 6.74% 38 3.89% 5.83% 0.66% 0.99% 4.55% 6.82% 39 3.94% 5.91% 0.66% 1.00% 4.60% 6.91% 40 3.999'0 5.98% 0.67% 1.01% 4.66% 6.99% 41 4.04% 6.06% 0.68% 1.02% 4.72% 7.08% 42 4.10% 6.15% 0.68% 1.02% 4.78% 7.17% 43 4.15% 6.23% 0.69% 1.03% 4.84% 7.26% 44 4.21% 6.32% 0.69% 1.04% 4.90% 7.36% 45 4.27% 6.41% 0.70% 1.05% 4.97% 7.46% 46 4.33% 6.50% 0.71% 1.06% 5.04% 7.56% 47 4.40% 6.60% 0.71% 1.06% 5.11% 7.66% 48 4.46% 6.70% 0.72% 1.07% 5.18% 7.77% 49 4.53% 6.80% 0.72% 1.08% 5.25% 7.88% 50 4.60% 6.90% 0.73% 1.09% 5.33% 7.99% 51 4.67% 7.01% 0.74% 1.10% 5.41% 8.11% 52 4.74% 7.12% 0.75% 1.11% 5.49% 8.23% 53 4.82% 7.23% 0.75% 1.12% 5.57% 8.35% 54 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% 55 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% 56 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% 57 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% 58 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% 59 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% 60 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% NOTE. All rates above assume the employee is covered under Social Security. If the employee is not under Social Security,use the"OVER$3500 rate and apply it to all reported compensation. OenMemkotes New 03.xlsTier I New"1" 1.03 TIER I - IT% 55" Effective 7/1/03 - 12/31/03 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total Age FIRST$350 OVER 350 FIRST$350 OVER 350 FIRST $350 OV R 350 15 3.34% 5.01% 2.13% 3.19% 5.47% 8.20% 16 3.34% 5.01% 2.13`/0 3.19% 5.47% 8.20% 17 3.34% 5.01% 2.13% 3.19% 5.47% 8.20% 18 3.34% 5.01% 2.1310 3.19% 5.47% 8.20% 19 3.34% 5.01% 2.13% 3.19% 5.47% 8.20% 20 3.34% 5.01% 2.13% 3.19% 5.47% 8.20% 21 3.35% 5.02% 2.13% 3.20% 5.48% 8.22% 22 3.35% 5.03% 2.14% 3.2110 5.49% 8.24% 23 3.37% 5.05% 2.15% 3.22% 5.52% 8.27% 24 3.38% 5.08% 2.16% 3.23% 5.54% 8.31% 25 3.40% 5.11% 2.17% 3.25% 5.57% 8.36% 26 3.43% 5.14% 2.18% 3.28% 5.61% 8.42% 27 3.45% 5.18% 2.20% 3.30% 5.65% 8.48% 28 3.48% 5.22% 2.22% 3.33% 5.70% 8.55% 29 3.51% 5.27% 2.24% 3.36% 5.75% 8.63% 30 3.55% 5.32% 2.26% 3.39% 5.81% 8.71% 31 3.58% 5.38% 2.28% 3.43% 5.86% 8.81% 32 3.62% 5.43% 2.31% 3.46% 5.93% 8.89% 33 3.66% 5.49% 2.33% 3.50% 5.99% 8.99% 34 3.70% 5.56% 2.36% 3.54% 6.06% 9.10% 35 3.75% 5.62% 2.39% 3.58% 6.14% 9.20% 36 3.79% 5.69% 2.42% 3.63% 6.21% 9.32% 37 3.84% 5.76% 2.45% 3.67% 6.29% 9.43% 38 3.89% 5.83% 2.48% 3.72% 6.37% 9.55% 39 3.94% 5.91% 2.51% 3.76% 6.45% 9.67% 40 3.99% 5.98% 2.54% 3.81% 6.53% 9.79% 41 4,04% 6.06% 2.58% 3.86% 6.62% 9.92% 42 4.10% 6.15% 2.61% 3.92% 6.71% 10.07% 43 4.15% 6.23% 2.65% 3.97% 6.80% 10.20% 44 4.21% 6.32% 2.68% 4.03% 6.89% 10.35% 45 4.27% 6.41% 2.72% 4.08% 6.99% 10.49% 46 4.33% 6.50% 2.76% 4.14% 7.09% 10.64% 47 4.40% 6.60% 2.80% 4.20% 7.20% 10.80% 48 4.46% 6.70% 2.84% 4.27% 7.30% 10.97% 49 4.53% 6.80% 2.89% 4.33% 7.42% 11.13% 50 4.60% 6.90% 2.93% 4.40% 7.53% 11.30% 51 4.67% 7.01% 2.98% 4.47% 7.65% 11.48% 52 4.74% 7.12% 3.02% 4.54% 7.76% 11.66% 53 4.82% 7.23% 3.07% 4.61% 7.89% 11.84% 54 4.90% 7.34% 3.12% 4.68% 8.02% 12.072% 55 4.90% 7.34% 3.12% 4.68% 8.02% 12.02% 56 4.90% 7.34% 3.12% 4.68% 8.02% 12.02% 57 4.90% 7.34% 3.12% 4.68% 8.02% 12.02% 58 4.90% 7.34% 3.12% 4.68% 8.02% 12.02% 59 4.90% 7.34% 3.12% 4.68% 8.02% 12.02% 60 4.90% 7.34% 3.12% 4.68% 8.02% 12.02% **NOTE: All rates above assume the employee is covered under Social Security. If the employee is not under Social Security,use the"OVER$350"rate and apply it to all reported compensation. GenMemRates New 03.xlsTier I New",T"7.03 TIER III - 1121/6 a 55" Effective 1/1/03 - 6/30/03 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total Arca FIRST$350 OVER$350 FIRST$350 OVER 350 FIRST$350 OVER 350 15 3.34% 5.01% 0.62% 0.94% 3.96% 5,95% 16 3.34% 5.01% 0.62% 0.94% 3.96% 5.95 17 3.34% 5.01% 0.62% 0.94% 3.96% 5.95% 18 3.34% 5.01% 0.62% 0.94% 3.96% 5.95% 19 3.34% 5.01% 0.62% 0.94% 3.96% 5.95% a 20 3.34% 5.01% 0.62% 0.94% 3.96% 5.95% 21 3.35% 5.02% 0.62% 0.94% 3.97% 5.96% 22 3.35% 5.03% 0.62% 0.94% 3.97% 5.97% 23 3.37% 5.05% 0.62% 0.94% 3.99% 5.99% 24 3.38% 5.08% 0.62% 0.94% 4.00% 6.02% 25 3.40% 5.11% 0.62% 0.94% 4.02% 6.05% 26 3.43% 5.14% 0.62% 0.94% 4.05% 6.08% 27 3.45% 5.18% 0.63% 0.94% 4.08% 6.12% 28 3.48% 5.22% 0.63% 0.94% 4.11% 6.16% 29 3.51% 5.27% 0.63% 0.94% 4.14% 6.21% 30 3.55% 5.32% 0.63% 0.95% 418% 6.27% 31 3.58% 5.38% 0.64% 0.95% 4.22% 6.33% 32 3.62% 5.43% 0.64% 0.96% 4.26% 6.39% 33 3.66% 5.49% 0.64% 0.96% 4.30% 6.45% 34 3.70% 5.56% 0.65% 0.96% 4.35% 6.52% 35 3.75% 5.62% 0.65% 0.97% 4.40% 6.59% 36 3.79% 5.69% 0.65% 0.98% 4.44% 6.67% 37 3.84% 5.76% 0.66% 0.98% 4M% 6.74% 38 3.89% 5.83% 0.66% 0.99% 4.55% 6.82% 39 3.94% 5.91% 0.66% 1.00% 4.60% 6.91% 40 3.99% 5.98% 0.67`/0 1.01% 4.66% 6.99% 41 4.04% 6.06% 0.68% 1.02% 4.72% 7.08% 42 4,10% 6.15% 0.68`/0 1.02% 4.78% 7.17% 43 4.15% 6.23% 0.69% 1.03% 4.84% 7.26% 44 4.21% 6.32% 0.69% 1.04% 4.90% 7.36% 45 4.27% 6.41% 0.70% 1.05% 4.97% 7.46% 46 4.33% 6.50% 0,71% 1.06% 5.04% 7.56% 47 4,40% 6.601/6 0.71% 1.06% 5.11% 7.66% 48 4.46% 6.70% 0.72% 1.07% 5.18% 7.77'/0 49 4.53% 6.801/a 0.72% 1.08% 5.25% 7.88% 50 4.60% 6.90% 0.73% 1.09% 5.33% 7.99% 51 4.67% 7.01% 0.74% 110% 5.41% 8.11% 52 4.74% 7.12% 0.75% 1.11% 5.49% 8.23% 53 4.82% 7.23% 0.75% 112% 5.57% 8.35% 54 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% 55 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% 56 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% 57 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% 58 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% 59 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% 60 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% **NOTE: All rates above assume the employee is covered under Social Security. If the employee is not under Social Security,use the"OVER$350"rate and apply it to all reported compensation. GenMemRates New 03.xlsTier III New"K"1.03 TIER Iii .11 Gb/6 L:* 5511 Effective 7/1/03 - 12/31/03 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total FIRST$350 OV R 350 FIRST$350 OV R 350 FIRST$350 OVER 350 15 3.34% 5.01% 1.301% 1.95% 4.64% 6.96% 16 3.34% 5.01% 1.30% 1.95% 4.64% 6.96% 17 3.34% 5.01% 1.30% 1.95% 4.64% 6.96% 18 3.34% 5.01% 1.30% 1.95% 4.64% 6.96% 19 3.34% 5.01% 1.30% 1.95% 4.64% 6.96% 20 3.34% 5.01% 1.30% 1.95% 4.64% 6.96% 21 3.35% 5.02% 1.30% 1.96% 4.65% 6.98% 22 3.35% 5.03% 1.31% 1.96% 4.66% 6.99% 23 3.37% 5.05% 1.31% 1.97% 4.68% 7.02% 24 3.38% 5.08% 1.32% 1.98% 4.70% 7.06% 25 3.40% 5.11% 1.33% 1.99% 4.73% 7.10% 26 3.43% 5.14% 1.34% 2.00% 4.77% 7.14% 27 3.45% 5.18% 1.35% 2.02%b 4.80% 7.20% 28 3.48% 5.22% 1.36% 2.04% 4.84% 7.26% 29 3.51% 5.27% 1.37% 2.05% 4.88% 7.32% 30 3.55% 5.32% 1.38% 2.07% 4.93% 7.39% 31 3.58% 5.38% 1.40% 2.10% 4.98% 7.48% 32 3.62% 5.43% 1.41% 2.12% 5.03% 7.55% 33 3.66% 5.49% 1.43% 2.14% 5.09% 7.63% 34 3.70% 5.56% 1.44% 2.17% 5.14% 7,73% 35 3.75% 5.62% 1.46% 2.19% 5.21% 7,81% 36 3.79% 5.69% 1.48% 2.22% 5.27% 7.91% 37 3.84% 5.76% 1.50% 2.25% 5.34% 8.01`!0 38 3.89% 5.83% 1.52% 2.27% 5.41% 8.10% 39 3.94% 5.91% 1.54% 2.30% 5.48% 8.21% 40 3.99% 5.98% 1.56% 2.33% 5.55% 8.31% 41 4.04% 6.06% 1.58% 2.36% 5.62% 8.42% 42 4.10% 6.15% 1.60% 2,40% 5.70% 8.55% 43 4.15% 6.23%0 1.62% 2.43% 5.77% 8.66% 44 4.21% 6.32% 1.64% 2.46% 5.85% 8.78% 45 4.27% 6.41% 1.67% 2.50% 5.94% 8.91`!0 46 4.33% 6.50% 1.69% 2.53% 6.02% 9.03% 47 4.40% 6.60% 1.71% 2.57% 6.11% 9.17% 48 4.46% 6.70% 1.74% 2.61% 6.20% 9.31% 49 4.53% 6.80% 1.77% 2.65% 6.30% 9.45% 50 4.60% 6.90% 1.79% 2.69% 6.39% 9.59% 51 4.67% 7.01% 1.82% 2.73% 6.49% 9.74% 52 4.74% 7.12% 1.85% 2.77% 6.59% 9.89% 53 4.82% 7.23% 1.88% 2.82% 6.70% 10.05% 54 4.90% 7.34% 1.91% 2.86% 6.81% 10.20% 55 4.90% 7.34% 1.91% 2.86% 6.81% 10.20% 56 4.90% 7.34% 1.91% 2.86% 6.81% 10.20% 57 4.90% 7.34% 1.91% 2.86% 6.81% 10.20% 58 4.901% 7.34% 1.91% 2.86% 6.81% 10.20% 59 4.90% 7.34% 1,91% 2.86% 6.81% 10.20% 60 4.90% 7.34% 1.91% 2.86% 6.81% 10.20% **NOTE: All rates above assume the employee is covered under Social Security, If the employee is not under Social Security,use the"OVER$350"rate and apply it to all reported compensation, GenMemRates New 03,xlsTier III New"L"7.03 SAFETY - 1130/9 C 5011 Effective 1/1/03 - 6/30/03 (Expressed as a Percentage of Monthly Payroll) Entry Age Basic COLA Total 15 7.55% 1.33% 8.88% 16 7.55% 1.33% 8.88% 17 7,55% 1.33% 8.88% 18 7.55% 1.33% 8.88% 19 7.55% 1.33% 8.88% 20 7.55% 1,33% 8.88% 21 7.56% 1.33% 8.89% 22 7.58% 1,33% 8.91% 23 7.61% 1.34% 8.95% 24 7.64% 1.34% 8.98% 25 7.68% 1.35% 9.03% 26 7.73% 1.36% 9.09% 27 7.79% 1.37% 9.16% 28 7.85% 1.37%m 9.22% 29 7.92% 1.39% 9.31% 30 8.00% 1.41% 9.41% 31 8.08% 1.42% 9.50% 32 8.17%n 1,44% 9.61% 33 8.27% 1.46% 9.73% 34 8.37% 1.46% 9.83% 35 8.48% 1.49% 9.97% 36 8.58% 1.51% 10.09% 37 8.70% 1.52% 10.22% 38 8.82% 1.55% 10.37% 39 8.93% 1.56% 10.49% 40 9.06% 1.59% 10.65% 41 9.18% 1.61% 10.79% 42 9.31% 1.64% 10.95% 43 9.44% 1.66% 11.10% 44 9.57% 1-68% 11.25% 45 9.71% 1.71% 11.42% 46 9.84% 1.73% 11.57% 47 9.99% 1.75% 11.74% 48 10.14% 1.78% 11.92% 49 10.29% 1.81% 12.10% 50 10.29% 1.81% 12.10% 51 10.29% 1.81% 12.10% 52 10.29% 1.81% 12.10% 53 10.29% 1.81% 12.10% 54 10.29%b 1.81% 12.10% 55 10.29% 1.81% 12.10% 56 10,29`/a 1.81% 12.10% 57 10.29% 1.81% 12.10% 58 10.29% 1.81% 12.10% 59 10.29% 1.81% 12.10% 60 10.29% 1.81% 12.10% Safety Rates New 03.xlsSafety New W" 1.03 SAFETY - #!3/8 @ 50I1 Effective 7`11103 - 112/31103 (Expressed as a Percentage of Monthly Payroll) 8nta Rae Basic COLA Total 15 T55% 5.25% 12.80% 16 7.550% 5.25% 12.80% 17 7.55% 5.25% 12.80% 18 7.55% 5.25% 12.80% 19 7.55% 5.25% 12.80% 20 7.55% 5,25% 12.80% 21 7.56% 5.25% 12.81% 22 7.58% 5.27% 12.85% 23 7.61% 5.29% 12.90% 24 7.64% 5.31% 12.95% 25 7.68% 5.34% 13.02% 26 7.73% 5.37% 13.10% 27 7.79% 5.41% 13.20% 28 7.85% 5.45010 13.30% 29 7.92% 5.50% 13.42% 30 8.00% 5.56% 13.56% 31 8.08% 5.61% 13.69% 32 8.17% 5.68010 13.85% 33 8.27% 5.75% 14.02% 34 8.37% 5.81% 14.18% 35 8.48% 5.89% 14.37% 36 8.58% 5.96% 14.54% 37 8.70% 6.04% 14.74% 38 8.82% 6.13% 14.95% 39 8.93% 6.20% 15.13% 40 9.06% 6.29% 15.35% 41 9.18% 6.38% 15.56% 42 9.31% 6.47% 15.78% 43 9.44% 6.56% 16.0001 44 9.57% 6.65% 16.22% 45 9.71% 6.75% 16.46% 46 9.84% 6.84% 16.68% 47 9.99% 6,94% 16.93% 48 10.14% 7.04% 17.18% 49 10.29% 7.15% 17.44% 50 10.29% 7.15% 17.44% 51 10.29% 7.15% 17.44% 52 10.29% 7.15% 17.44% 53 10.29% 7.15% 17.44% 54 10.29% 7.15% 17.44% 55 10.29% 7.15% 17.44% 56 10.29% 7.15% 17.44% 57 10.29% 7.15% 17.44% 58 10.29% 7.15% 17.44% 59 10.29% 7.15% 17.44% 60 10.29% 7.15% 17.44% Safety Rates New 03.xis5afety New"N"7.03 TIER I - "1.67% CE) 55" Effective 1/1/03 - 6/30/03 A (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total Age FIRST$350 OV-R$350 FIRST 350 OVER 350 FIRST$350 OVER 350 15 3.971% 5.96% 0.00% 0.00% 3.97% 5.96% 16 3.97% 5.96% 0.00% 0.00% 3.97% 5,96% 17 3.97% 5.96% 0.00% 0,00% 3.97% 5.96% 18 3.97% 5.96% 0.00% 0.00% 3.97% 5.96% 19 3.97% 5.96% 0.00% 0.00% 397% 5.96% 20 3.97% 5,96% 0.00% 0.00% 3.97% 5.96% 21 3.97% 5.96% 0.00% 0.00% 3.97% 5.96 22 3.98% 5.97% 0.00% 0.00% 3.98% 5,97% 23 3,99% 5.99% 0.00% 0.00% 3.99% 5.99% 24 4.01% 6.01% 0.00% 0,00%0 4,01% 6.01% 25 4.03% 6,04% 0.00% 0.00% 4.03% 6.04% 26 4.05% 6.08% 0.00% 0.00% 4,05% 6.08% 27 4.08% 6,12% 0.00% 0.00% 4.08% 6.12% 28 4.11% 6.16% 0.00% 0.00% 4.11% 6.16% 29 4.14% 6.21% 0.00% 0.00% 4.14% 6.21% 30 4.18% 6.27% 0.00% 0.00% 4.18% 6.27% 31 4.22% 6.33% 0.00% 0.00% 4.22% 6.33% 32 4,26%m 6.39% 0.00% 0.00% 4.26% 6.39% 33 4.30%n 6.45% 0.00%8 0,00% 4.30% 6.45% 34 4.35% 6.52%0 0.00% 0.00% 4.35% 6.52% 35 4.40% 6.59% 0.00% 0.00% 4.40% 6.59% 36 4.44% 6.67% 0.00% 0.00% 4.44% 6.67% 37 4,50% 6.74% 0.00% 0.00% 4.50% 6.74% 38 4.55% 6.82% 0.00% 0.00% 4.55% 6.82% 39 4.60% 6,91% 0.00% 0.00% 4.60% 6.91% 40 4.66% 6.99% 0.00% 0.00% 4.66% 6.99% 41 4.72%m 7.08% 0,00% 0,00% 4.72% 7.08% 42 4.78% 7.17% 0,00% 0.00% 4,78% 7.17% 43 4.84% 7.26% 0.00% 0.00% 4.84% 7.26% 44 4.90% 7.36% 0.00% 0.00% 4.90% 7.36% 45 4.97% 7.46% 0.00% 0.00% 4.97% 7.46% 46 5.04% 7,56% 0.00% 0.00% 5.04% 7,56% 47 5.11% 7.66% 0.00% 0.00% 5.11% 7.66% 48 5.18% 7.77% 0.00% 0.00% 5.18% 7,77% 49 5.25% 7.88% 0.00% 0.00% 5.25% 7,88% 50 5.33% 7.99% 0.00% 0.00% 5.33% 7.99% 51 5.41% 8.11% 0.00% 0.00% 5.41% 8.11%m 52 5.49% 8.23% 0.00% 0.000/0 5.49% 8.23% 53 5.57% 8.35% 0.00% 0.00% 5.57% 8.35% 54 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% 55 5.65% 8.48% 0.00% 0,00% 5.65% 8.48% 56 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% 57 5.65% 8.48% 0,00% 0.00% 5.65% 8,48% 58 5.65% 8.48% 0.00% 0,00% 5.65% 8.48% 59 5.65% 8.48% 0.00% 0.00% 5,65% 8.48% 60 5,65% 8.48% 0.00% 0.00% 5,65% 8.48% CNOTE: All rates above assume the employee is covered under Social Security. If the employee is not under Social Security,use the"OVER$350"rate and apply it to all reported compensation. fenMemRates Old 03.xlsTier I Old"A"1.03 TIER I - "1.67% a 55" Effective 7/1/03 - 12/31/03 �► (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total FIRST$350 OVER 350 FF.RST$350 OVER 350 FIRST$350 OV R 350 15 3,97% 5,96% 2.06% 3.09% 6.03% 9.05% 16 3,97% 5.96% 2.06% 3.09% 6.03% 9.05% 17 3.97% 5.96% 2.06% 3.09% 6,03% 9.05% 18 3,97% 5.96% 2.06% 3.09% 6.03% 9A5 19 3.97% 5,96% 2.06% 3.09% 6.03% 9.05% 20 3.97% 5.96% 2.06% 3.09% 6,03% 9.05% 21 3.97% 5.96% 2.06% 3.10% 6.03% 9.06% 22 3.98%d 597% 2.07% 3.10%0 6.05% 9.07% 23 3.99% 5.99% 2.07% 3.11% 6.06% 9.100% 24 4.01% 6.01% 2.08% 3.12% 6.09% 9.13% 25 4.03% 6.04% 2.09% 314% 6.12% 9.18% 26 4.05% 6.08% 2.10% 3.15% 6.15% 9.23% 27 4.08%d 6.12% 2.12% 3.18% 6.201% 9,30% 28 4.11% 6.16% 2.13% 3.20% 6.24% 9.36% 29 4.14%0 6.21% 2.15% 3.23% 6.29% 9.44% 30 4.18% 6.27% 2.17% 3.25% 6.35% 9.520/0 31 4.22% 6,33% 2,19% 3.28% 6.41% 9.61% 32 4.26% 6.39% 2.21% 3.32% 6,47% 9.71% 33 4.30% 6.45% 2.23% 3.35% 6.53% 9.80%0 34 4.35% 6,52% 2.26% 3.39% 6.61% 9.91% 35 4.40% 6.59% 2.28% 3,42% 6.68% 10.01% 36 4.44% 6.67% 2.31% 3.46% 6.75% 10.13% 37 4,50% 6.74% 2.33% 3.50% 6.83% 10.24% 38 4,55% 6.82% 2.36% 3,54% 6.91% 10.36% 39 4.60% 6.91% 2.39% 3.59% 6.99% 10.50% 40 4.66% 6,99% 2.42% 3.63% 7.08% 10.62% 41 4.72% 7.08% 2.45% 3.67% 7.17% 10,75% 42 4.78% 7.17% 2.48% 3.72% 7.26% 10,89% 43 4.84% 7.26% 2.51% 3.77% 7.35% 11.03% 44 4.90% 7.36% 2.55% 3.82% 7.45% 11.18% 45 4.97% 7.46% 2,58% 3.87% 7.55% 11.33% 46 5.04% 7.56% 2,62% 392% 7.66% 11.48% 47 5.11% 7,66% 2.65% 3.98% 7.76% 11.64% 48 518% 7.77% 2.69% 4.03% 7.87% 11.80% 49 5.25% 7.88% 2.73% 4.09% 7.98% 11.97% 50 5.33% 7.99% 2.77% 4.15% 8.10% 12.14% 51 5.41% 8.11% 2.81% 4.21% 8.22% 12.32% 52 5.49% 8.23% 2.85% 4.27% 8.34% 12.50% 53 5.57% 8.35% 2.89% 4.34% 8.46% 12.69% 54 5.65% 8.48% 2.94% 4.40% 8.59% 12.88% 55 5.65% 8.48% 2.94% 4.40% 8.59% 12.88% 56 5.65% 8.48% 2.94% 4.40% 8.59% 12.88% 57 5.65% 8.48% 2.94% 4.40% 8.59% 12.88% 58 5.65% 8.48% 2.94% 4.40% 8.59% 12.88% 59 5.65% 8.48% 2.94% 4.40% 8.59% 12.88% 60 5.65% 8.48% 2.94% 4.40% 8.59% 12.88% *NOTE: All rates above assume the employee is covered under Social Security. If the employee is not under Social Security,use the"OVER$350"rate and apply it to all re orted compensation. GenMemRates Old 03.AsTier I Old"8"7.03 TIER II - "1.67% @ 55" Effective 1,11/03 - 6/30/03 (Expressed as a Percentage of Monthly Payroll) Entry Am Basic Ct7 A Total 15 2.27% 0.00% 2.27% 16 2.27% 0.00% 2.2710 17 2.27% 0.00% 2.27% 18 2,27% 0.00% 2.270 19 2.27% 0.00`/0 2.27% 20 2.2710 0.00% 2.27% 21 2,27% 0.00% 2.27/0 22 2.27% 0.00% 2.2710 23 2.28% 0.00% 2,28% 24 2.29% 0.00% 2.29% 25 2.30% 0.00% 2.30% 26 2.31% 0.00% 2.31% 27 2.33% 0.00% 2.33% 28 2.34% 0.00% 2.34% 29 2.36% 0.00% 2,36% 30 2.38% 0.00% 2.38% 31 2.41% 0.00% 2.41% 32 2.43% 0.00`/0 2.43% 33 2.46% 0.00% 2.46% 34 2.48% 0.00% 2.48% 35 2.51% 0.00% 2.51010 36 2,54% 0.00% 2.54`10 37 2.57/0 0.00% 2,57% 38 2.60% 0.00.10 2.60% 39 2.63% 0.00% 2.63% 40 2.66% 0.00% 2.66% 41 2.70% 0.00% 2.70% 42 2.73% 0.00% 2.73% 43 2.76% 0.00% 2,76`10 44 2.80% 0.00% 2.80% 45 2.84% 0.00% 2.84% 46 2.88% 0.00% 2.88`10 47 2.92% 0.00% 2.92% 48 2.96% 0.00% 2.96% 49 3.00% 0.00% 3.00% 50 3.04% 0.00% 3.04% 51 3.09% 0,00% 3.09% 52 3,13% 0.00% 3.13`10 53 3.26% 0.00% 3.26% 54 3.39% 0.00% 3.39% 55 3.39% 0.00% 3,39% 56 3.39% 0.00% 3.39% 57 3.39% 0.00% 3,39% 58 3.39% 0.00% 3.39% 59 3.39% 0A0% 3.39% 60 3.39% 0.00% 3.39% &enMemkotes Gild 03.xisTier II Old"C" TIER 11 "1.67% 0 55" Effective 7✓1✓03 - 12✓31✓03 (Expressed as a Percentage of Monthly Payroll) nt A g sic ! ",A Tata 15 2.27% 1.18%0 3.45% 16 2.27% 1.18% 3.45% 17 2.27% 1.18% 3.45% 18 2,27% 1.18% 3.45% 19 2.27% 1,18% 3.45% 20 227% 1.18% 3.45% 21 2.27% 1.18% 3.45% 22 2.27% 1.18% 3,45% 23 2,28% 1.18% 3,46% 24 2.29% 1.19% 3.48% 25 2.30% 1.19% 3.49% 26 2.31% 1.20% 3.51% 27 2.33% 1.21% 3.54% 28 2.34% 1.21% 3.55% 29 2.36% 1.23% 3.59% 30 2.38% 1.24% 3.62% 31 2.41% 1.25% 3.66% 32 2.43`/0 1.26% 3,69% 33 2.46% 1.28% 3.74% 34 2.48% 1.29% 3,77% 35 2.51% 1.30% 3.81% 36 2.54% 1.32% 3.86% 37 2.57`10 1.33% 3,90% 38 2,60`10 1.35% 3.95`!0 39 2.63% 1.37"!0 4,00010 40 2.66% 1.38% 4.04`!0 41 2.70% 1.40% 4.10% 42 2.73% 1.42% 4.15% 43 2,76% 1.43% 4.19% 44 2.80% 1.45% 4,25%. 45 2.84% 1.47% 4.31% 46 2,88% 1.50% 4.38% 47 2.92% 1.52% 4.44% 48 2.9670 1.54% 4,50% 49 3.00% 1.5670 4,56`!0 50 3.04% 1,58% 4.62% 51 3,09% 1.60% 4.69% 52 3,13% 1.62% 4,75% 53 3,26% 1.69% 4.95% 54 3.39% 1.76% 5,15% 55 3.39% 1.76% 5.15% 56 3.39% 1.76% 5.15% 57 3.3970 1.76% 5.15% 58 3.39% 1.76% 5.15% 59 3.39% 1.76% 5.15% 60 3.39% 1.76% 5.15% fenMemkates Old 03,xlsTier II Old 0007,03 TIER III - "1.67/* & 55" Effective 1/1/03 - 6/30/03 (Expressed as a Percentage of Monthly Payroll) Entry Basis COLA Total FIRST$350 OYER 350 FIRST$350 OV R 350 FIRST$3.50 OVER 350 15 3.97% 5.96% 0.00% 0.00% 3.97% 5.96% 16 3.97% 5.96% 0.00% 0.00% 3.97% 5.96% 17 3.97% 5.96% 0.00% 0.00% 3.97% 5.96% 18 3.97% 5.96% 0.00% 0.00% 3.97% 5.96% 19 3.97% 5.96% 0.00% 0.00% 3.97% 5.96% 20 3.97% 5.96% 0.00% 0.00% 3.97% 5.96 21 3.97% 5.96% 0.00% 0.00% 3,97% 5.96% 22 3.98% 5.97% 0.00% 0.00% 3.98% 5.97% 23 3.99% 5.99% 0.00% 0.00% 3.99% 5.99% 24 4.01% 6.01% 0.00% 0.000/0 4.01% 6.01% 25 4.03% 6.04% 0.00% 0.00% 4.03% 6.04% 26 4.05% 6.08% 0.00% 0.00% 4.05% 6.08% 27 4.08% 6.12% 0.00% 0.00% 4.08% 6.12% 28 4.11% 6.16% 0.00% 0.00% 4.11% 6.16% 29 4.14% 6.21% 0.00% 0.00% 4.14% 6.21% 30 4.18% 6.271/6 0.00% 0.00% 4.18% 6.27% 31 4.22% 6.33% 0.00% 0.00% 4.22% 6.33% 32 4.26% 6.39% 0.00% 0,00% 4.26% 6.39% 33 4.30% 6.45% 0.00% 0.00% 4.30% 6.45% 34 4.35% 6.52% 0.00% 0.00% 4.35% 6.52% 35 4.40% 6.59% 0.00% 0.00% 4.40% 6.59% 36 4,44% 6.67% 0.00% 0.00% 4.44% 6,67% 37 4.50% 6.74% 0,00% 0.00% 4.50% 6.74% 38 4.55% 6.82% 0,00% 0.00% 4,55% 6.82 39 4.60% 6.91% 0,00% 0.00% 4.60% 6.91% 40 4.66% 6.99010 0.00% 0.00% 4.66% 6.99% 41 4.72% 7.08% 0.00% 0.00% 4,72% 7.08% 42 4.78% 7.17% 0.00% 0.00% 4.78% 7.17% 43 4.84% 7.26% 0.00% 0.00% 4.84% 7.26% 44 4.901% 7.36% 0.00`!0 0.00% 4.90% 7.36% 45 4.97% 7.46% 0.0070 0.00% 4.97% 7.46% 46 5.04% 7.56% 0.00% 0.00% 5.04% 7.56% 47 5.11% 7.66% 0.00% 0.00010 5.11% 7.66010 48 5.18% 7.77% 0.00% 0.00% 5.18% 7.77% 49 5.25% 7.88% 0,00% 0.00% 5.25% 7.88% 50 5.33% 7.99% 0.00% 0,00% 5.33% 7.99% 51 5.41% 8.11% 0.00% 0,00% 5.41% 8,11% 52 5.49% 8.23% 0.00% 0.00% 5.49% 8.23% 53 5.57%n 8.35% 0,00% 0.00% 5.57% 8.35% 54 5.65% 8.48`10 0.00% 0,00% 5.65% 8.48% 55 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% 56 5.65% 8.48% 0,00% 0.00% 5.65% 8.48% 57 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% 58 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% 59 5.65% 8,48% 0.00% 0.00% 5.65% 8,48% 60 5.65% 8.48% 0.00% 0.00% 5.65% 8.48% **NOTE. All rates above assume the employee is covered under Social Security. If the employee is not under Social Security,use the"OVEN$350"rate and apply it to all reported compensation. GenMemRates Old 03.xisTier 3 Old"E" 1.03 TIER III - "1.67% @ 55" Effective 7/1/03 - 12/31/03 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total FIRST$350 OVER 350 FIRST$350 OVER 35 FIRST$350 OYER 350 15 3,971/6 5.96% 1.19% 1.79% 5.16% 7.75% 16 3.97% 5.96% 1.19% 1.79% 5.16% 7.75% 17 3.971/6 5.96% 1.19% 1.79% 5.16% 7.75% 18 3.97% 5.96% 1.19%6 1.79% 5.16%6 7.75 19 3.971% 5.96% 1.19% 1.79% 5.16%6 7.75% 20 3.97% 5.96% 1.19% 1.79% 5.16%6 7.75% 21 3.97% 5.96% 1.19% 1.79% 5.16% 7.75% 22 3.98% 5.97%6 1.20% 1.79% 5.18% 7.76% 23 3.99% 5.99% 1.20% 1.80% 5.19% 7.79% 24 4.01% 6.01% 1,20% 1.80% 5.21% 7.81% 25 4.03% 6.04%6 1.21% 1.81% 5.24% 7.85%6 26 4.05%6 6.08% 1,22% 1.82% 5.27% 7.90% 27 4.08% 6.12% 1.22% 1.84% 5.30% 7.96% 28 4.11% 6.16%6 1.23% 1.85%6 5.34% 8.01% 29 4.14% 6.21% 1.24% 1.87% 5.38 8.08% 30 4.18% 6.27%6 1.25% 1.88% 5.43% 8.15% 31 4.22% 6.33% 1.27% 1,90% 5.49% 8.23% 32 4.26% 6.39% 1,28% 1.92%6 5.54% 8.31% 33 4.30% 6.45% 1.29% 1.94% 5,59%6 8.39% 34 4.35% 6.52% 1.31% 1.96% 5.66% 8.48% 35 4.40% 6.59% 1.32% 1,98% 5.72% 8.57% 36 4.44% 6.67% 1.33% 2.00%6 5.77% 8.67%6 37 4.50% 6.74% 1.35% 2.03% 5.85% 8.77% 38 4.55%6 6.82% 1.37% 2.05% 5.92%6 8.87% 39 4.60% 6.91% 1.38%6 2.07% 5.98% 8.98% 40 4.66% 6.99% 1.40% 2,10% 6.06%6 9.09% 41 4.72% 7.08% 1.42% 2.13% 6.14% 9,21% 42 4.78% 7.17% 1.43% 2,15% 6.21% 9.32% 43 4.84% 7.26% 1.45% 2.18% 6.29%6 9.44% 44 4.90% 7.36% 1.47%6 2.21% 6.37%6 9.57% 45 4.971% 7.46% 1,49% 2.24% 6.46% 9.70% 46 5.04% 7.56% 1.51% 2.27% 6.55%6 9.83% 47 5.11% 7.66% 1.53% 2.30% 6.64% 9.96 48 5.18% 7.77% 1.56% 2.33% 6.74% 10.10%6 49 5.25% 7.88% 1.58% 2.37% 6.83% 10.25% 50 5.33% 7.99% 1.60% 2.40% 6.93% 10.39% 51 5.41% 8.11% 1.62% 2,44% 7.03% 10.55% 52 5.49% 8.23% 1,65% 2.47% 7.14% 10.70% 53 5.57% 8.35% 1.67% 2.51% 7.24%e 10.86%6 54 5.65% 8.48% 1.70% 2.55% 7.35%6 11.03% 55 5.65% 8.48% 1.70% 2.55%6 7.35% 11.03% 56 5.65% .8.48% 1.70% 2.55% 7.35% 11.03% 57 5.65% 8.48%6 1.70% 2.55% 7.35% 11.03% 58 5,65% 8.48%6 1.70% 2.55% 7.35% 11.03% 59 5.65%6 8.48% 1,70% 2.55% 7.35% 11.03%6 60 5.65% 8.48%6 1.70% 2.55% 7.35% 11,03%6 *wNOTE: All rates above assume the employee is covered under,Social Security. If the employee is not under Social Security,use the"OVER$350"rate and apply it to all reported compensation. OenMemRates Old 03.AsTier 3 Old"F"7.03 SAFETY - "2% a0" Effective 1/1/03 6/30/03 (Expressed as a Percentage of Monthly Payroll) Entry Age csic C ATo#al 15 7.55% '0,00% 7.55% 16 7.55% 0.00% 7.55% 17 7.55% 0.00% 7.55% 18 7.55% 0.00% 7.55% 19 7.55% 0.00% 7.55% 20 7.55% 0.00% 7.55% 21 7.56% 0.00% 7.56% 22 7.58% 0.00% 7.58% 23 7.61% 0.00% 7.61% 24 7.64% 0.00% 7.64% 25 7.68% 0.00% 7.68% 26 7.73% 0.00% 7.73% 27 7.79% 0.00% 7.79% 28 7.85% 0.00% 7.85% 29 7.92% 0.00% 7.92% 30 8.00% 0.00% 8.00% 31 8.08% 0.00`1 8.08% 32 8.17% 0.00% 8.17% 33 8.27% 0.00% $.2770 34 8.37% 0.00% 8.37% 35 8.48% 0.00% 8.48% 36 8.58% 0.00% 8.58`/ 37 8.70% 0.00% 8.70% 38 8.82% 0.00% 8.82% 39 8.93% 0.00% 8.93% 40 9.06% 0.00% 9.06% 41 9.18% 0.004% 9.18% 42 9.31% 0.00% 9.31% 43 9.44% 0.00% 9.44% 44 9.57% 0.00% 9.57% 45 9.71% 0.00% 9.71% 46 9.84% 0.00% 9.84% 47 9.99% 0.00% 9.99% 48 10.14% 0.00% 10.14% 49 10.29% 0.00% 10.29% 50 10.29% 0.00% 10.29% 51 10.29% 0.00% 10.29% 52 10.29% 0.00% 10.29% 53 10.29% 0.00% 10.29% 54 10.29% 0.00% 10.29% 55 10.29% 0.00% 10.29% 56 10.29% 0.00% 10.29% 57 10.29% 0.00% 10.29% 58 10.29% 0.00% 10.29% 59 10.29% 0.00% 10.29% 60 10.29% 0=% 10.29% Safety hates Old 03.xlsSafety Old"G" 1.03 SAFETY - "2% Lia 50" Effective 7/1/03 - 12/31/03 (Expressed as a Percentage of Monthly Payroll) Intry Am 8 is COLA Total 15 7,55% 3.92% 11,47% 16 7.55% 3,92`/a 11.47% 17 7.55% 3.92`/ 11,47°l0 18 7.55% 3.92% 11.47% 19 7.55% 3.92% 11.47% 20 7.55% 3.92% 11.47% 21 7.56% 3.92% 11,48`la 22 7.58% 3.94% 11.52% 23 7.61% 3.95% 11.56% 24 7.64% 3.97% 11.61% 25 7.68% 3.99% 11.67% 26 7.73% 4.01% 11.74% 27 7.79% 4,041m 11.83% 28 7.85% 4.08% 11.93% 29 7.92% 4.11% 12.03% 30 8.00% 4.15% 12.15% 31 8.08`1° 4.19% 12,27% 32 8.17% 4.24% 12,41% 33 8.27% 4.29% 12.56% 34 8.37% 4.35% 12.72% 35 8.48% 4.40% 12.88% 36 8,58% 4.45% 13.03% 37 8.70% 4.52% 13,22% 38 8.82% 4.58'/ 13.40% 39 8.93% 4.64% 13.57% 40 9.06% 4,70% 13.76% 41 9.18`1. 4,77% 13.95% 42 9.31% 4.83% 14.14% 43 9,44% 4.90% 14.34% 44 9.57% 4.97% 14,54% 45 9.71% 5.04% 14.75% 46 9.84% 5.11% 14.95% 47 9.99% 5.19% 15.18% 48 10.14% 526% 15.40% 49 10,29% 5,34% 15.63% 50 10.29% 5.34% 15.63% 51 10.29% 5.34% 15,63% 52 10.29% 5.34% 15.63% 53 10,29% 5.34% 15.63% 54 10.29% 5.34% 15.63% 55 10,29% 5.34% 15,63% 56 10,29% 5,34% 15,63% 57 10,29% 5.34% 15.63% 58 10.29% 5.34% 15.63% 59 10.29% 5.34% 15.63% 60 10.29% 5.34% 15.63% Safety Rates Old 03.xls5afety Old"H"7.03 TIER I - '$2% 0 551# Effective 1/1/03 - 6/30/03 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total Agg f RST j350 OYER$350 ELRST$350 OVER$350 FIRST 1350 OVER$350 15 3.34% 5.01% 0.62% 0.94% 3.96% 5,95% 16 3.34% 5.01% 0.62% 0.94% 3.96% 5,95% 17 3,34% 5.01% 0.62% 0.94% 196% 5.95% W 3.34% 5.01% 0,62% 0.94% 3,96% 5,95% 19 3.34% 5.01% 0.62% 0.94% 3.96% 5.95% 20 3.34% 5.01% 0,62% 0.94% 3.96% 5,95% 21 3.35% 5M% 0.62% 0.94% 197% 5.96% 22 3.35% 5.03% 0.62% 0.94% 3.97% 5.97% 23 3,37% 5.05% 0,62% 0,94% 3.99% 5.99% 24 3.38% 5,08% 0,63% 0.94% 4.01% 6.02% 25 3.401/o 5.11% 0.63% 0,94% 4.03% 6.05% 26 3,43% 5.14% 0.63% 0.94% 4.06% 6.08% 27 3.45% 5.18% 0,63% 0.94% 4.08% 6.12% 28 3,48% 5.22% 0.63% 0.94% 4.11% 6.16% 29 3.51% 5,27% 0.63% 0.94% 4.14% 6,21% 30 3,55% 5.32% 0,63% 0.95% 4.18% 6.27% 31 159% 5.38% 0.64% 0,95% 4.22% 6.33% 32 3.62% 5,43% 0.64% 0.96% 4,26% 6.39% 33 3.66% 5.49% 0k4% 0,96% 4.30% 6.45% 34 3.70% 5.56% 0,65% 0.96% 4.35% 6,52% 35 3.75% 5.62% 0,65% 0.97% 4.401% 6.59% 36 3.79% 5.69% 0.65% 0.98% 4.44% 6.67% 37 3,84% 5.76% 0.66% 0.98% 4.50% 6.74% 38 3.99% 5.83% 0.66% 0.99% 4.55% 6.82% 39 3.94% 5.91% 0.66% 1.00% 4.60% 6,91% 40 3.99% 5.98% 0.67% 1.01% 4.66% 6.99% 41 4.04% 6.06% 0,68% 1,02% 4,72% 7,08% 42 4.10% 6.15% 0.68% 1,02% 4.78% 7.17% 43 4.16% 6.23% 0,69% 1.03% 4.84% 7.26% 44 4,21% 6,32% 0,69% 1,04% 4.90% 7.36% 45 4.27% 6,41% 0,70% 1.05% 4.971Y. 7,46% 46 4.33% 6.50% 0,71% 1.06% 5.04% 7.56% 47 4A0% 6.60% 0.71% 1.06% 5.11% 7.66% 48 4.46% 6.70% 0.72% 1.07% 5.180/9 7.77% 49 4.53% 6.80% 0.72% 1.08% 525% 7,88% 50 4.60% 6.90% 0,73% 1.09% 5.33% 7.99% 51 4.67% 7.0174 0.74% 1.10% 5.41% 8.11% 52 4.74% 7.12% 0.75% 1.11% 5.49% 8,23% 53 4,82% 7,23% 0.75% 1,12% 5.57% 8.35% 54 4.90% 7,34% 0.75% 1.14% 5,65% 8,48% 55 4.90% 7,34% 0.75% 1.14% 5.65% 8.48% 56 4.90% 7.34% 0.75% 1.14% 5,65% 8,48% 57 4,90% 7.34% 0,75% 114% 5.65% 8.48% 58 4.90% 7.34% 0.715% 1.14% 5.65% 8.48% 59 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% 60 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% 1**NOTE: All rat"above assume the employee is covered under Social Security. If the employee is not under Social Security,use the"OVER$350"rate and apply it to all reported-compensation, GenMemgates blew 03,xlsl ter I New"1" 1.03 ....... TIER I - "2% 55" Effective 7/11173 - 12131/03 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total FIRST, 350 OYER 350 FIRST$350 OV R 350 FIRST$350 OVER$350 15 3.34% 5.01%8 2.13% 3.19% 5.47% 8.20% 16 3.34% 5.01% 2.13%8 3.19% 5.47% 8.20% 17 3.34% 5.01% 2.13% 3.19%8 5.47%8 8.20% i8 3.34%8 5.01% 2.13% 3.19% 5.47% 8.20% 19 3.34% 5.01% 2.13% 3.19% 5.47% 8.20% 20 3.34% 5.01% 2.13`/8 3.19% 5.47% 8.20 21 3.35% 5.02%8 2.13% 3.20% 5.48% 8.22% 22 3.35% 5.03%8 2.14% 3.21% 5.49% 8.24% 23 3.37% 5.05% 2.15% 3.22% 5,52%' 8.27% , 24 3.38`/0 5.08% 2.16% 3.23% 5.54%8 8.31% 25 3.40% 5.11% 2.17%8 3.25% 5.57% 8.36% 26 3.43% 5.14%8 2.18% 3.28% 5.61%e 8.42% 27 3.45% 5.18% 2.20% 3.30%8 5.65%8 8.489 28 3.48% 5.22% 2,22% 3.33% 5.70% 8.55% 29 3.51% 5.27% 2.24% 3.36%8 5.75% 8.63% 30 3.55%8 5.32% 2.26% 3.39% 5.81% 8.71% 31 3.58% 5.38% 2.28% 3.43% 5.86%e 8.81% 32 3.62% 5.43% 2.31% 3.46% 5.93% 8.89% 33 3.66% 5.49% 2.33% 3.50% 5.99% 8.99% 34 3.70% 5.56% 2.36% 3.54% 6.06% 9.10%8 35 3.75% 5.62% 2.39% 3.58% 6.14%8 9.209 36 3.79% 5.69% 2.42%8 3.63% 6.21% 9.32%8 37 3.84% 5.76%8 2.45% 3.67% 6.29% 9.43% 38 3.89% 5.83% 2.48% 3.72`18 6.37% 9.55% 39 3.94%8 5.91% 2.51%8 3.76%8 6.45% 9.67% 40 3.99% 5.98% 2.54% 3.81% 6.53% 9.79%8 41 4.04% 6.06% 2.58% 3.86% 6.62% 4.92% 42 4.10% 6.15% 2.61% 3.92% 6.71% 10.07% 43 4.15% 6.23% 2.65% 3.97% 6.80% 10.20% 44 4.21% 6.32%8 2.68% 4.03% 6.89% 10.35% 45 4.27%8 6.41% 2.72% 4.08% 6.99% 10.49% 46 4.33% 6.50% 2.76% 4.14% 7.09% 10.64% 47 4.4078 6.60% 2.80% 4.20% 7.20% 10.80% 48 4.46% 6.70% 2.84818 4.27% 7.30% 10.97% 49 4.53% 6.80% 2.89% 4.33% 7.42% 11.13% 50 4.60% 6.9078 2.93%8 4.40% 7.53% 11.30% 51 4,67% 7.01% 2.98% 4.47% 7.65% 11.48% 52 4.74% 7.12% 3.02%8 4.54% 7.76% 11.66% 53 4.82% 7.23% 3.07%8 4.61%e 7.89% 11.84% 54 4.90% 7.34% 3.12% 4.68% 8.02% 12.02% 55 4.90% 7.34% 3.12% 4.68% 8.02% 12.02% 56 4.90%8 7.34% 3.12% 4.68% 8.02% 12.02% 57 4.90% 7.34% 3,12% 4.68% 8.02% 12.02% 58 4.90% 7.34% 3.12% 4.68% 8.02% 12.02% 59 4.90% 7.34% 3.12% 4.68%8 8.02% 12.02% 60 4.90% 7.34% 3.12% 4.68% 8.02% 12.02% **NOTE. All rates above assume the employee is covered under Social Security. If the employee is not under Social Securi ,use the"OVER$350"rate and apply it to all reported compensation. GenMemRates New 03.AsTler I New"1"7.03 4 . h TIER III - 1121/4, 0 566 Effective 1/1/03 - 6/30/03 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total Agg FIRS O fid 350 EIR57 j35 OVER 0 E�IR§T$3350 OV R 350 15 3,34% 5.01% 0.62% 0.94010 3.96% 5.95% 16 3.34`/. 5.01% 0.62% 0.94% 3.96% 5.95% 17 3.34% 5.01% 0.62% 0.94% 3.96% 5.95% 18 3.34% 5.01`/0 0,62% 0.94% 3,96% 5,95010 19 3.34% 5.01% 0,62% 0.94% 3.96% 5.95% 20 3.34% 5.01% 0.62% 0.94% 3.96% 5.95% 21 3.351% 5.02% 0.62% 0.94% 3.97% 5.96% 22 3.35% 5.03% 0.62% 0.94% 3.97% 5.97% 23 3.37% 5.05% 0.62% 0.94% 3.99% 5.99% 24 3.38% 5.08% 0.62% 0.94% 4.00% 6.02`/0 25 3.40% 5.11% 0.62% 0.94% 4.02% 6,05% 26 3.43% 5.14`/0 0.62% 0.94% 4.05% 6.08% 27 3.45% 5.18% 0.63% 0.94% 4.08% 6.12% 28 3.48% 5.22% 0.63% 0.94% 4.11% 6.1610 29 3,51% 5.27% 0.63% 0.94% 4.14% 6.21% 30 3.55% 5,32% 0.63% 0.95% 4.18% 6.27% 31 3.58% 5.38% 0.64% 0.95% 4.22% 6.33% 32 3.62% 5.43% 0.64% 0,96% 4.26% 6.39`/0 33 3.66`/0 5.49% 0,64% 0.96% 4.30% 6,45% 34 3.70% 5.56% 0.65% 0.96% 4.35% 6.52`/0 35 3.75% 5,62% 0.65% 0.97% 4.40% 6.59% 36 3.79% 5.69% 0.65`/0 0.98% 4.44% 6.6770 37 3.84`/0 5.76% 0.66`/0 0.98% 4.50% 6.74% 38 3.89% 5.83% 0.66% 0.99% 4.55% 6,82% 39 3.94% 5.91% 0.66% 1.00010 4.60% 6.91% 40 3.99% 5.98`!0 0.67% 1.01% 4.66% 6.99% 41 4.04% 6.06% 0.68% 1.02% 4.72% 7.08% 42 4.10% 6.15% 0.68% 1.02% 4.78% 7.1770 43 4.15% 6.23% 0.69% 1.03% 4.84% 7.26`10 44 4.21% 6.32% 0.69% 1.04% 4.90% 7.36% 45 4.27% 6.41% 0.70% 1.05% 4.97% 7.46% 46 4.33% 6.50% 0.71%. 1.06`/0 5.04% 7.56% 47 4.40% 6.60% 0.71% 1.06% 5.11% 7.66% 48 4.46% 6.70% 0.72% 1.07010 5.18% 7.77% 49 4.53% 6.80% 0.72% 1.08% 5.25% 7.88% 50 4.60% 6.90% 0.73% 1.09% 5.33% 7.99% 51 4.67% 7.01% 0.74% 1.10% 5.41% 8.11% 52 4,74% 7.12% 0.75% 1.11% 5.49% 8.23% 53 4.82% 7.23% 0.75% 1,12% 5.57% 8.35% 54 4,90% 7.34% 0.75% 1.14% 5.65010 8.48% 55 4.90% 7,34% 0.75% 1,14% 5.65% 8.48% 56 4.90% 7,34% 0.75% 1.14% 5.65% 8.48% 57 4.90% 7.34% 0.75% 1.14% 5.65% 8,48% 58 4.901/0 7.34% 0.75% 1.14% 5.65% 8.48% 59 4.90'/0 7.34% 0.75% 1.14% 5.65% 8.48% 60 4.90% 7.34% 0.75% 1.14% 5.65% 8.48% **NOTE: All rates above assume the employee is covered under Social Security. If the employee is not under Social Security,use the"OVER$350"rate and apply it to all reported compensation. tenMemRates New 03AxisYier III New"K"1,03 TIER III Effective 711103 - 12/31/03 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total F'I'RST$350 OV R 350 FIRST$350 OVER 350 FIRST$350 OVER-135 15 3.34% 5,01% 1.30% 1.95% 4.64% 6.96% 16 3.34% 5.01% 1.30% 1.95% 4.64% 6.96% 17 3.34%& 5.01% 1.30% 1.95% 4.64% 6.96% 18 3.34% 5.01% 1.30% 1.95% 4.64% 6.96% 19 3.34% 5.01% 1.30% 1.95% 4.64% 6.96% 20 3.34% 5.01% 1.30% 1.95% 4.64% 6.96% 21 3.35% 5.02% 1.30% 1.96% 4.65% 6,98% 22 3.35% 5.03% 1.31% 1.96%4 4.66% 6.99% 23 3.37% 5.05% 1.31% 1.97% 4.68% 7.02% 24 3.38%0 5.08% 1.32% 1.98% 4.70% 7.06% 25 3.40% 5.11% 1.33% 1.99% 4.73% 7.10 26 3.43% 5.14% 1.34% 2.00% 4.77% 7.14% 27 3.45% 5.18% 1.35%n 2.02% 4.80% 7.20% 28 3.48% 5.22% 1.36`,6 2.04%$ 4,84% 7,26% 29 3.51% 5.27% 1.37%m 2.05% 4.88% 7.32% 30 3.55% 5.32%m 1.38% 2.07% 4.93% 7.39% 31 3.58% 5.38% 1.40% 2.10% 4.98% 7.48% 32 3.62% 5.43% 1,41% 2.12% 5.03% 7.55°/. 33 3.66% 5.49% 1.43% 2.14% 5.09% 7.63% 34 3.70%0 5.56% 1.44% 22.17% 5.14% 7.73% 35 3.75% 5.62% 1.46% 2.19% 5.21% 7.81% 36 3.79% 5.69% 1.48% 2.22% 5.27% 7.91% 37 3.84% 5.76% 1.50% 2.25% 5.34% 8.01% 38 3.89% 5.83% 1.52% 2.27% 5.41% 8.10% 39 3.94% 5.91% 1.54% 2.30% 5.48% 8.21% 40 3.99% 5.98% 1.56% 22.33% 5.55% 8.31% 41 4.04% 6.06% 1.58% 2.36% 5.62% 8.42% 42 4.10% 6.15% 1.60% 2.40% 5.70% 8.5.5% 43 4.15% 6.23% 1.62% 2.43% 5.77% 8.66% 44 4.21% 6.32% 1.64% 2.46% 5.85% 8.78% 45 4.27% 6.41% 1.67% 2.50% 5.94% 8.90/4 46 4.33% 6.50% 1.69% 2.53% 6.02% 9.03% 47 4.40% 6.60% 1.71% 2.57% 6.11% 9.17% 48 4.46% 6.70% 1.74% 2.61% 6.20% 9.31% 49 4.53% 6.80% 1.77% 2.65% 6.30% 9.45% 50 4.601% 6.90% 1.79`/0 2.69% 6.39% 9.59% 51 4.67% 7.01% 1.82% 2.73% 6.49% 974'/0 52 4.741A 7.12% 1.85% 2.77% 6.59% 9.89% 53 4.82% 7.23% 1.88% 2.82% 6.700% 10.05% 54 4.90'110 7.34% 1.91% 2.86% 6.81%. 10.20% 55 4.90% 7.34% 1.91% 2.86% 6.81% 10.20% 56 4.90'/0 7.34% 1.91% 2.86% 6.81% 10.20% 57 4.90% 7.34% 1.91% 2.86% 6.81% 10.20% 58 4.90% 7.34% 1.91% 2.86% 6.81% 10.20% 59 4.90% 7.34% 1.91% 2.86% 6.81% 10.20% 60 4.90% 7.34% 1.91% 2.86% 6.81% 10.2.0%a **NOTE: All rates above assume the employee is covered under Social Security. If the employee is not under Social Security,use the"OVEN$350"rate and apply it to all reported compensation. OenMemRates New 03.xlsTier III New T'7.03 ,u SAFETY 7 - "34/o a W" Effective 1/1/03 - 6/30/03 (Expressed as a Percentage of Monthly Payroll) Entry Age fils-isCOLA Total 15 7.55% 1.33% 8.88%g 16 7.55% 1.33% 8.88% 17 7.55% 1,33% 8.88% is 7.55% 1.33% 8.88% 19 7.55% 1.33% 8.88% 20 7.55% 1.33% 8.88% 21 7.56% 1.33% 8.89% 22 7.58% 1.33%m 8.91% 23 7.61% 1.34% 8.95% 24 7.64% 1.34% 8.98 25 7.68% 1.35% 9.03% 26 7.73% 1.36% 9.09% 27 7.79% 1.37% 9.16% 28 7.85% 1.37% 9.22% 29 7.92% 1.39% 9.31%m 30 8.00% 1.41% 9.41% 31 8.08% 1.42% 9.50% 32 8.17% 1.44% 9.61% 33 8.27% 1.46% 9.73% 34 8.37% 1.46% 9.83% 35 8.48% 1.49% 9.97% 36 8.58% 1.51% 10.09% 37 8.70% 1.52% 10.22% 38 8.82% 1.55% 10.37 39 8.93% 1.56% 10.49% 40 9.06 1.59% 10.65 41 9.18% 1.61% 10.79% 42 9.31% 1.64% 10.95% 43 9,44% 1.66% 11.10% 44 9.57% 1.68% 11,25 45 9.71% 1.71% 11.42% 46 9.84% 1.73% 11.57% 47 9.99% 1.75% 11.74% 48 10.14% 1.78% 11.92% 49 10.29% 1.81% 12.10% 50 10.29% 1.81% 12.10% 51 10.29% 1.81% 12.10% 52 10.29% 1.81% 12.10% 53 10.29% 1.81% 12.10% 54 10.29% 1.81% 12.10 55 10.29% 1.81% 12.10% 56 10,29% 1.81% 12.10% 57 10.294% 1.81% 12.10% 58 10.29% 1.81% 12.10% 59 10.29% 1.81% 12.10% 60 10.29% 1.81% 12.10% Safety Rates New 03.xis5afety New N"1.03 SAFETY - "3% a 5T Effective 711103 - 12131/03 (Expressed as a Percentage of Monthly Payroll) ntr A is C A Total 15 7.55% 5,25% 12.80% 16 7.55% 5.25% 12.80% 17 7.55% 5.25% 12.80% 18 7.55% 5,25% 12.80% 19 7.55% 5,25% 12,80% 20 7.55%. 5.25% 12.80% 21 7.56% 5.25% 12.81% 22 7.58% 5.27% 12.85% 23 7.61% 5.29`9"0 12.90% 24 7.64% 5.31% 12.95% 25 7.68% 5.34% 13.02% 26 7.73% 5.37% 13.10% 27 7.79% 5.41% 13.20% 28 7.85% 5.45% 13.30% 29 7,92% 5.50% 13.4270 30 6.00% 5,56% 1305670 31 8.08% 5,61% 13.69% 32 8.17% 5.68% 13.85% 33 8.27% 5.75% 14.02% 34 8.37%m 5.8190 14,18°x, 35 8.48% 5.89% 14.37% 36 6.58% 5.9690 14.54% 37 8.70% 6.04% 14.74% 38 8.82% 6,13% 14.9570 39 8,93% 6.20% 15,13% 40 9.06% 6.29% 15.35% 41 9.18% 6,3890 15.56% 42 9.31% 6.47% 15.7890 43 9.44% 6.56% 16.00% 44 9.57% 6,65% 1622% 45 9.71% 6.75% 16.46% 46 9.84% 6.84% 16.68% 47 9.99% 6.94% IC93% 48 10.14% 7.04% 17.18% 49 10.29% 7.15% 17.44% 50 10.29% 7.15% 17.44% 51 10.29% 7.15% 17.44% 52 10.29% 7.15% 17.44% 53 10.29% 7.15% 17.44% 54 10.29% 7.15% 17.44% 55 10.2990 7.15% 17.44%0 56 10,29% 7.15% 17.44% 57 10.29% 7.15% 17.44% 58 10.29% 7.15% 17.44% 59 10.29% 7.15% 17.44% 60 10.29% 7,15% 17.44% Safety Prates New 03.As5afety New"N"7.03 i i