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HomeMy WebLinkAboutRESOLUTIONS - 01012004 - 2004-144 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on mmx 23,._.2004 , by the following vote: AYES: XPaMSORS MIA, III A., MM1P1IIC, DeMffNM Alm aDM NOES: t ABSENT: NM ABSTAIN: Nm rarrrrrraarrrraarrrrrrraarrrrrrrrrraaarrrrrra u r u rrraaaaaarrraaaarrrrrrraarrrrr SUBJECT: Approving Contribution Rates to be charged and Resolution NoWO4l144 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 July 1, 2004 through June 30, 2005. I. Basic Retirement Benefit Rate Component (payable as a% of compensation) County* District* For General Members Under the 111.67% at 55" benefit schedule (Sec. 31676.11) 1. General Members—Tier I covered by Social Security, N On the first$350 of earnable monthly compensation: 7.27% 10.50% O On earnable compensation in excess of$350 monthly: 10.91% 15.76% N 2. General Members—Tier I not covered by Social Security: 10.91% 15.76% 3. General Members—Tier II: 8.69% 13.43% E 4. General Members - Tier III: N On the first $350 ofearnable monthly compensation: 6.54% 10.13% H On earnable compensation in excess of$350 monthly: 9.82% 15.20% A N For Safety Members Under the 112% at 50" benefit schedule C 1. Safety Members: NA 17.32% E D C. For Employee Rates under the above benefit schedules — See attached rate sheets A, B, C and D for rates effective July 1, 2004 through June 30, 2005. D. For General Members [,ruder the 112% at 55" benefit schedule(Sec. 31676.16) 1. General Members—Tier I covered by Social Security, On the first $350 of earnable monthly compensation: 8.17% 11.41% E On earnable compensation in excess of$350 monthly: 12.26% 17.12% N 2. General Members—Tier I not covered by Social Security: 12.26% 17.12% H 3. General Members -Tier III: A On the first$350 of earnable monthly compensation: 7.70% 11.31% N On earnable compensation in excess of$350 monthly: 11.55% 16.96% C E E. For Safety Members Under the"3% at 50" benefit schedule(Sec. 31664.1) D 1. Safety Members: 20.88% 28.82% F. For Employee Rates under the above benefit schedules — See attached rate sheets E, F and G for rates effective July 1, 2004 through June 30, 2005. ADMINISTRATION CONTRIBUTIONS (Resolution) II. Cost of Living Program Rate Co=onent(payable as a% of compensation) County* District* A. For General Members Under the 111.67% at 55" benefit schedule(Sec. 31676.11) I. General Members--Tier I covered by Social Security, N On the first$350 of earnable monthly compensation: 2.54% 4.97% 0 On earnable compensation in excess of$350 monthly: 3.81% 7.45% N 2. General Members—Tier I not covered by Social Security: 3.81% 7.45% 3. General Members—Tier 11: 3.50% 7.03% E 4. General Members - Tier III: N On the first $350 of earnable monthly compensation: 2.34% 4.79% H On earnable compensation in excess of$350 monthly: 3.50% 7.18010 A N For Safety Members Under the 112% at 50" benefit schedule C 1. Safety Members: NA 10.82% E C. For Employee Rates under the above benefit schedules — See attached rate sheets A, B, C and D for rates effective Julyl, 2004 through k. June 30, 2005. D. For General Members Under the"2% at 5513 benefit schedule(Sec. 31676.16) 1. General Members—Tier I covered by Social Security, On the first$350 ofearnable monthly compensation: 2.71% 5.12% E On earnable compensation in excess of$350 monthly: 4.06% 7.68% N 2. General Members—Tier I not covered by Social Security: 4.06% 7.68% H 3. General Members - Tier III: A, On the first $350 ofearnable monthly compensation: 2.48% 4.97% N On eamable compensation in excess of$350 monthly: 3.73% 7.46% C E E. For Safety Members Under the 113% at 50"benefit schedule (Sec. 31664.1) D 1. Safety Members: 7.77% 15.19% F. For Employee Rates under the above benefit schedules --- See attached rate sheets E, F and G for rates effective Julyl, 2004 through June 30, 2005. 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 Non-Enhanced Enhanced General Tier I: .9971 .9975 General Tier II: .9868 na General Tier III: .9999 .9952 Benefit Schedule Non-Enhanced Enhanced Safety: .9961 .9972 ADMINIS'TRA'TION CONTRIBUTIONS (Resolution) *The Pension Obligation Bonds issued by the County in March 1994 and April 2003, 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 *Moraga/O inda Fire *Central Sanitary *Housing Authority *East Diablo Fire *Rodeo Sanitary *Retirement *Bethel Island *Delta Diablo Sanitation *LAFCO Municipal Improve- *Ironhouse Sanitary *Contra Costa County Fire ment District *Union Cemetery *Rodeo-Hercules Fire *In Home Supportive *San Ramon Valley Fire *Children& Families Services Authority Commission (Prop 10) ADMINISTRATION CONTRIBUTIONS (Resolution) TIER I - "1 .67% CP 55" (Non-Enhanced) Effective 7/1/04 - 6/30/05 A (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 4.35% 6.53% 2.19% 3.28% 6.5410 9.81`!0 16 4.35% 6.53% 2.1910 3.28% 6054% 9.81% 17 4.35% 6.53% 2.19% 3.28% 6.54% 9.81% 18 4.35% 6.53% 2.19% 3.28% 6.54% 9.81% 19 4.3510 6.53% 2.19% 3.28% 6.54% 9.81% 20 4.35% 6.5310 2.19% 3.28% 6.54% 9.81% 21 4.35% 6.53% 2.19% 3.28% 6.54% 9.81% 22 4.3510 6.53% 2.19% 3.28% 6.54% 9.81% 23 4.35% 6.53414 2.19% 3.28% 6,54% 9.81% 24 4.37% 6.55% 2.19% 3.29% 6.56% 9.84% 25 4.38% 6.57% 2.20% 3.30% 6.58% 9.87% 26 4.40% 6.60% 2.21% 3.31% 6,61% 9.91% 27 4.42% 6.63% 2.2214 3.33% 6.64% 9.96% 28 4.45% 6.67% 2.23% 3,35% 6.68% 10.02% 29 4.47% 6.71% 2.25% 3.37% 6.72% 10.08% 30 4.51% 6.76% 2.26% 3.39% 6.77% 10.15% 31 4.54% 6.81% 2.28% 3.42% 6.82% 10.23% 32 4.5714 6.86% 2.30% 3.45% 6.87% 10.31% 33 4.61% 6.92% 2.32% 3.48% 6.9310 10.4014 34 4.65014 6.98% 2.3414 3.51% 6.99% 10.49% 35 4.70% 7.05% 2.36% 3.54% 7.06% 10.59% 36 4.74% 7.11% 2.38% 3.57% 7.12% 10.68% 37 4.79% 7.18414 2.41% 3.61% 7.20% 10.79% 38 4,84% 7,26% 2.43% 3.64% 7.27% 10.90% 39 4.89% 7.33% 2.45% 3.68% 7.34% 11.01% 40 4.94% 7.41% 2.48% 3.72% 7.42% 11.13% 41 4.99% 7.49% 2.51% 3.76% 7.50% 11.25% 42 5.05% 7.57% 2.53% 3.80% 7.58% 11.37% 43 5.10% 7.65% 2.56% 3.84% 7.66% 11.49% 44 5,16% 7.74% 2.59% 3.89% 7.75% 11.63% 45 5.22% 7.83% 2.62% 3.93% 7.84% 11.76% 46 5.29% 7.93% 2.65% 3.98% 7.94% 11.91% 47 5.35% 8.02% 2.69% 4.03% 8.04% 12.05% 48 5.41% 8.12% 2.72% 4.08% 8.13% 12.20% 49 5,46% 8.22% 2.75% 4.13% 8.23% 12.35% 50 5.5514 8.33% 2.79% 4.18% 8.34% 12.51% 51 5.63% 8.44% 2.83% 4.24% 8.46% 12.68% 52 5.70% 8.55% 2.86% 4.29% 8.56% 12.84% 53 5.77% 8.66% 2.90% 4.35% 8.67% 13.01% 54 5.85% 8.7814 2.94% 4.41% 8.79% 13.19% 55 5,85% 8.7814 2.9414 4.41% 8.79% 13.19% 56 5.8510 8.78% 2.9410 4.41% 8.79% 13.19414 57 5.8514 8.78% 2.94% 4.41% 8.79% 13.19% 58 5.85% 8.78% 2.94% 4.41% 8.79% 13.19% 59 5.85% 8.78% 2.94% 4.41% 8.79% 13.19% 60 5.85% 8.78% 2.94% 4.41% 8.79% 13.19% x'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 unenhanced.7,1.04.x1sTier I Old"A"7.04 TIER 11 1.13% 55" Effective 7/1/04 - 6/30/05 (Expressed as a Percentage of Monthly Payroll) Entry Aqe BoCOLA Total 15 2.48% 1.25% 3,73% 16 2.48% 1,25% 33318 17 2.4818 1.25% 3.73% is 2.4818 1,25% 3.73% 19 2.48% 1,25% 3.73% 20 2.48% 1.25% 3.73% 21 2.48% 1.25% 3.73% 22 2.481 1,25% 3.73% 23 2.49% 1.25818 3,74% 24 2A9818 1.25818 3.74% 25 2.50% 1.26% 3.76% 26 2.51% 126% 3.77% 27 2,52% 1,27% 3,79% 28 2.54% 1,27% 3.81% 29 2.55% 1.28% 3.83% 30 2,57% 1.29% 3,86% 31 2.59% 130% 3M% 32 2.61% 1,31% 3.92818 33 2.63% 1.32% 335% 34 2.66% 1.33% 3.99% 35 2.68% 135818 4.03% 36 2.71% 1.36% 4,07% 37 2.73% 1,37% 4.10% 38 2.76% 1.39% 4.15% 39 L79% 1.40818 4.19% 40 2.82% 1.42% 4.24% 41 2.85% 1.43% 4.28% 42 2.88% 1,45% 4.33% 43 2.911 1.46818 4.37% 44 2.95% 1.48% 4,43% 45 2.98% 1.50% 4,46% 46 3.02% 1.51% 4Z3818 47 3.05% 1,53% 4.58% 48 3.09% 1.55% 4,64% 49 3.13% 1.57% 4,70% 50 317% 1.59% 4,76% 51 3.21% 1,61% 4.82% 52 3.25% 1.63% 4,88% 53 3.38% 1.70% 5,08% 54 3.51% 1.76% 517% 55 3.51% 1.76818 5.27% 56 3.51% 1.76% 527818 57 3.51% 1,76% 5.27% 58 3.51% 1.76% 5,27% 59 3.51% 1,76% 5.27% 60 3.5118 1.76% 527818 GenMemRates unenhanced.7.1.04,xlsTier II Old"B"7.04 TIER III - "1 .67% @ 55" (Non-Enhanced) Effective 7/1/04 - 6/30/05 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total Age FIRST$350 OVER $350 FIRST$350 OVER $350 FIRST$3503 OVER 1350 15 4.35% 6:53% 1.55% 2.33% 5.90% 8,86% 16 4.35% 6.53% 1.55% 2.33% 5.90% 8.86010 17 4.35% 6.53010 1.55% 2,33% 5.90% 8.86% 18 4.35% 6,53% 1.55% 2.33% 5.90% 8.86% 19 435% 6.53% 1.55% 2,33% 5.90% 8.86% 20 4.35% 6.53% 1.55% 2.33% 5.90% 8,86% 21 4.35% 6.53% 1.55% 2.33% 5.90% 8.86% 22 4.35010 6.53% 1.55% 2.33% 5.90% 8.86% 23 4.35% 6,53% 1.56% 2.34% 5.91010 8,87% 24 4.37% 6.55% 1.5610 2.34% 5.93% 8.89% 25 4.38% 6.57% 1.57% 2.35010 5.95% 8.92010 26 4.40% 6.60010 1.57% 2,36% 5.97% 8.96% 27 4,42% 6.63% 1,58% 237% 6.00% 9.00% 26 4.45% 6.67% 1.59% 2.38% 6,04% 9.050/0 29 4.47% 6.71% IM% 2,40% 6.07% 911% 30 4,51% 6,76% 1.61% 2.42% 6,12% 9.18% 31 4.54% 6.81% 1.62% 2.43% 6,16% 9.24% 32 4.57% 6.86% 1.63% 2,45% 6.20% 9.31% 33 4.61% 6.92% 1.65% 2.47% 626% 9.39% 34 4.65% 6,98% 1.67% 2.50% 6.32% 9,48% 35 4.70% 7.05% 1.68% 2.52% 6.38% 9.57% 36 4.74% 7.11% 1.69% 2.54% 6.43% 9.65% 37 4.79% 7.18% 1,71% 2.57% 6.50% 9.75% 38 4.84% 7,26% 1.73% 2b9010 6.57% 9.85% 39 4.89% 7.33% 1.75% 2.62% 6.64% 9.95% 40 4,94% 7.41010 1.77% 2.65% 6,71% 10,06% 41 4.99% 7,49% 119010 2.68% 6.78% 10.17% 42 5.05% 7.57% 1.81% 2.71% 6.86010 10,28% 43 5.10% 7.65010 1.83% 2.7410 6.93010 10.39% 44 5.16% 7.74% 1.85% 237010 7.01% 10,51% 45 5,22% 7,83% 1,87% 2.80% 7.09% 10.63% 46 5.29% 7.93010 1.89010 2.83% 718010 1076% 47 5.35% 8.02% 1.91% 2,87% 7.26% 10.89% 48 5,41% 8.12% 1.93% 2.90% 7.34% 11.02% 49 5.48% 8.22% 1.96% 2.94% 7.44% 11,16% 50 5.55% 8.33% 1.99% 2.98% 7.54% 11.31% 51 5.63% 8.44% 2.01% 3M% 7.64% 11.46% 52 5,70% 8.55% 2.04% 3.06% 7.74% 11.61% 53 517010 8.66% 2W% 3.10% 7.84% 11.76% 54 5.85% 8.78% 2.09% 3.14% 7.94% 11.92% 55 5.85% 8.78% 2.09% 3.14% 7.94% 11.92% 56 5,85% 8.78% 2,09% 3.14% 7.94010 11.92% 57 5.85% 8.78% 2.09% 3.14% 7.94% 11.92% 58 5.85% 8.78% 2.09% 3.14% 7,94% 11.92% 59 5.85% 8.78% 2.09% 3,14% 7.94% 11.92% 60 5.85% 878010 2.09% 3.14% 7.94% 11.92010 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. GenMemPotes unenhahced.7104.xisTier 3 Old"C'7.04 SAFETY - "2% 50" (Non-Enhanced) Effective 7/1/04 - 6/30/05 (Expressed as a Percentage of Monthly Payroll) Entry_6_qe Basic �COLA Total 15 821% 4.13% 12.34% 16 8.21% 4.13% 12.34% 17 8.21% 4.13% 12.34% 18 8.21% 4.13% 12.34% 19 8.21% 413% 12.34% 20 6.21% 413% 12,34% 21 8.21% 4.13% 12.34% 22 812% 413% 12.35% 23 8.24% 4.14% 12.38% 24 8.26% 4.15% 12.41% 25 8.29% 4.17% 12.4610 26 8.33% 419% 12.52% 27 8.37% 4.21% 12.58% 28 8.42% 4.23% 12,65% 29 8.49% 4,26% 12.75% 30 8.55% 4.30% 12.85% 31 8.63% 4.34% 12.97% 32 8.71% 4,38% 13.09% 33 8.80% 4,42% 13,22% 34 8.89% 4,47% 13.36% 35 8,98% 4.52% 13.50% 36 9.08% 4.57% 13.65% 37 9.19% 4.62% 13.81% 38 9.30% 4.67% 13.97% 39 9.40% 4.73% 14,13% 40 9.51% 4,78% 1429% 41 9.63% 4.84% 14.47% 42 9.74% 4.90% 14.64% 43 9.86% 4,96% 14.82% 44 9.98% 5.02% 15M% 45 10.11% 5.08% 1519010 46 10,24% 5,15% 15.39% 47 10.37% 5.21010 15,58% 48 10,51% 5.28% 1519010 49 10.65% 5.35% 16.00% 50 10.65% 5.35% W00% 51 10.65% 5.35% 16.00% 52 10.65% 5.35% 16.00% 53 10.65% 535% 16.00% 54 10.65010 5.35% 16.00010 55 10.65% 5.35% 16.00% 56 10.65% 5.35% 16.00% 57 10.65% 5.35% 16,00% 58 10.65% 5,35% 16=010 59 10,65% 5.35% 16.00% 60 10,65% 5,35% 16,00% Safety Rates Old 7.1.04.xis5afety Old"D"7.04 TIER I - "2% @ 55" (Enhanced) Effective 7/1/04 - 6/30/05 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total Ag-e- FIRST$350 OVER 350 FIRST$350 OVER$350 FIRST$350 OVER$350 15 3.69% 5.54% 2.17% 3.26% 5.86% 8.80% 16 3.69% 5.54% 2.17% 3.26% 5.86% 8.80% 17 3.69% 5.54% 2.17% 3.26% 5.86% 8.80% is 3,69% 5.54% 2.17% 3269 5.86% 8.80% 19 3,69% 5,54% 2.17% 3.26% 5.86% 8.80% 20 3.69% 5.54% 2,17% 326% 5.86% 8.80% 21 3.69% 5.54% 2,17% 3.26% 5.86% 8.80% 22 3,70% 5.55% 2.17% 3.26% 5.87% 8.61% 23 3,71% 5.56% 2.18% 3.27% 5.89% 8.83% 24 172010 5.58% 219% 3,28% 5.91% 8,86% 25 3.73% 5.60% 2J9010 3.29% 5,92% 8.89% 26 3.75% 5.63% Uft 3.31% 5,96% 8.94% 27 3,77% 5.66% 2,22% 3.33% 5.99% 8.99010 28 3.80010 5.70% 2,23% 3,35% 6.03% 9.05% 29 3.83% 5.74% 2.25% 3.38% 6.08% 9,1210 30 3.86% 5,79% 2.27% 3,40% 6.13% 9.19% 31 3.89% 5.83% 2,2910 3.4310 6.18% 9,26% 32 3,92% 5.8810 2,31% 3,46% 6.23% 9.3410 33 3.96% 5.94% 2,33% 3.49% 6,29% 9.43% 34 4,00% 6.00% 2.35% 3.53% 6.35% 9,53010 35 4,03% 6.05% 2.37% 3,56% 6.40% 9.61% 36 4.08% 6.12% 2A0010 3.60% 6.48% 9.72% 37 4.12% 6.18% 2.43% 3.64% 6.55010 9.82% 38 4,17% 6.25% 2.45% 3.68% 6.62% 9.93% 39 4,21% 6,32% 2A8010 3.7210 6.69% 10.04010 40 4.26% 6.39% 2,51% 3,76% 6,77% 10.15% 41 4,31% 6,46% 2,53% 3,80% 6.84% 10.26% 42 4,36% 6.5410 2,57% 3.8510 6.93% 10.39% 43 4.41% 6.62% 2.59% 3.89% 7,00% 10,51% 44 4.47% 6.70% 2.63% 3.94% 7.10% 10,64010 45 4.52% 6.78% 2,66010 3.99% 718010 10.77% 46 4.58% 6.87% 2.69% 4.04% 7.274/o 10,91% 47 4.64% 6,96% 2.73% 4.09% 7.37% 11.05% 48 4,70% 7.05% 2.77% 4.15% 7,47% 11,20% 49 4Y6010 7.14% 2.60% 4.20% 7.56% 1134010 50 4,83% 7.24% 2.84% 426010 7,67% 11,50% 51 4,89% 7.34% 2.88% 4.32% 7.77% 11,66% 52 4,96% 7.44% 2.919 4.37% 7.87% 11.81% 53 5.03% 7.5410 2.96% 4,44% 7.99% 11.98% 54 5,10% 7.65% 3.00% 4.50% 8.10% 12.15% 55 5,10% 7.65% 3.00010 4.50% 8.10% 12.15% 56 5.10% 7.65% 3.00% 4.50% 8.10% 12.15% 57 5.10% 7.65% 3.00% 4-50% 8,10% 12.15% 58 5.10% 7.65% 3,00% 4.50% 8.10% 12.15% 59 510010 7,65% 3.00% 4.50% 8.10% 12.15% 60 5.10% 7.65% 3.00% 4.50% 810010 12.15% 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. GenMemQates erhanced.7.1,04,xisTier I New"E"7.04 TIER III - 11210 55" (Enhanced) Effective 7/1/04 - 6/30/05 (Expressed as a Percentage of Monthly Payroll) Entry Basic COLA Total Awe- FIRST$350 OVER 3511 FIPST,$35U OVER 35f1 FIRST$350 OVER$350 15 3.69% 5,54% 1.81% 2.71% 5,50% 8.25% 16 3.69% 5.54% 1.81% 2.71% 5,50% 8.25% 17 3.69% 5.54% 1.81% 2,71% 5,50% 825% 18 3.69% 5,54% 1.81% 271% 5.50% 8.25% 19 3.69% 5.54% 1.81% 2.71% 5,50% 8.25% 20 3.69% 5,54% 1.81% 2.71% 5.50% 8.25% 21 3.69% 5.54% 1.81% 2.71% 5.50% 8.25% 22 3.70% 5.55% 1.81% 2,72% 5.51% 6.27% 23 3.7110 5,56% 1.81% 232% 5.52% 8.28% 24 172% 5.58% 1.82% 2,73% 5,54% 8.31% 25 3.73% 5.60% 1.83% 2Y4% 5.56% 834% 26 3.75% 5.63% 1,84% 2,76% 5.59% 8,39% 27 337% 5,66% 1.85% 2.77% 5.62% 8,43% 28 3.80% 5.70% 1.86% 2,79% 5.66% 8,49% 29 3.83% 5.74% 1,87% 2.81% 510% 8.55% 30 3.86% 5.79% 1.89% 2.83% 5.75% 8.62% 31 3.89% 5,83% 1.91% 2.86% 5.80% 8.69% 32 3.92% 5,88% 1.92% 2,88% 5.84% 8,76% 33 3.96% 5.94% 1.94% 2.91% 5.90% 8.85% 34 4.00% 6.00% 1.96% 2.94% 5,96% 8.94% 35 4,03% 6.05% 1.97% 2.96% 6,00% 9.01% 36 4.08% 6.12% 1.99% 2.99% 6.07'/0 9,11% 37 4.12% 6,18% 2.02% 3.03% 6,14% 9,21% 38 4.17% 6.25% 2.04% 3.06% 6.21% 9.310/. 39 4.21% 6.32% 2,06% 3,09% 6.27% 9.41% 40 4.26% 6.39% 2.09% 3.13% 6.35% 9.52% 41 4.31% 6A6% 2.11% 3.16% 6.42% 9.62% 42 4.36% 6.54% 2.13% 3.20% 6.49% 9.74% 43 4.41% 6.62% 2.16% 3.24% 6,57% 9.86% 44 4,47% 6,70% 2.19% 3.28% 6.66% 9.98% 45 4,52% 618% 2,21% 3.32% 6.73% 10.10% 46 4.58% 6,87% 224% 3.36% 6.82% 10.23% 47 4.64% 6.96% 2.27% 3,41% 6,91% 10.37% 48 4.70% 7,05% 2,30% 3.45% 7.00% 10.50% 49 4,76% 7,14% 2.33% 3.50% 7.09% 10.64% 50 4.83% 7,24% 2,36% 3.54% 7,19% 10.78% 51 4.89% 7,34% 2.39% 3.59% 7,28% 10.93% 52 4.96% 7,44% 2.43% 3.64% 7.39% 11.08% 53 5.03% 7.54% 2.46% 3.69% 7.49% 11.23% 54 5.10% 7.65% 2.49% 3.74% 7,59% 11.39% 55 5.10% 7.65% 2.49% 3.74% 7.59% 11.39% 56 5.10% 7.65% 2.49% 3.74% 7.59% 111-39% 57 510% 7.65% 2.49% 3.74% 7.59% 11.39% 58 5.10% 7,65% 2,49% 3.74% 7.59% 1139% 59 5.10% 7.65% 2.49% 3.74% 7.59% 11.39% 60 5.10% 7.65% 2.49% 3,74% 7.59% 11.39% "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. GenMemRotes enhance a.7.1.7xisTier 3 Mew SAFETY - "3*/* 50" (Enhanced) Effective 7/1/04 - 6/30/05 (Expressed as a Percentage of Monthly Payroll) Enta Age Basic COLA Total 15 8.21% 5.69% 13.90% 16 8.21% 5,69% 13.90% 17 8.21% 5,69% 13.90% 18 8,21% 5.69% 13.90% 19 8.21% 5.69% 13.90% 20 8,21% 5,69% 13.90% 21 821% 5.69% 13.90% 22 8.22% 5,69% 13,91% 23 8.24% 5.70% 13.94% 24 8.26% 5,72% 13.98% 25 8,29% 5.74% 14,03% 26 8.33% 5.77% 14,10% 27 8.37% 5,80% 14.17% 28 8.42% 5.63% 14.25% 29 8.49% 5,88% 14.37% 30 8.55% 5,92% 14.47% 31 8.63% 5.97% 14,60% 32 SYM 6.03% 1414% 33 8.80% 6,09% 14.89% 34 8.89% 6.15% 15.04% 35 8.98% 6.22% 15.20% 36 9.08% 629% 15.37% 37 9.19% 6.36% 15,55% 38 930% 6.44% 15.74% 39 9.40% 6.51% 15.91% 40 9.51% 6,59% 1610% 41 9.63% 6.67% 16,30% 42 9.74% 6.75% 16,49% 43 9.86% 6.8374 16.69% 44 9.98% 6.91% 16.89% 45 10,11% 7.00% 17.11% 46 10,24% 7.09% 17.33% 47 10,37% 7.18°/4 17,55% 48 10.51% 7.28% 17.79% 49 10.65% 7.37% 18,02% 50 10.65% 7.37% 18.02% 51 10.65% 7.37% 18.0274 52 10.65% 7,37% 18.02% 53 10.65% 7,37% 18.02% 54 10.6516 7.37% 18.02% 55 10.65% 7.37% 18,02% 56 10.65% 7.37% 18,02% 57 10.65% 7.37% 18.02% 58 10.65% 7.37% 18,02% 59 10.65% 7.37% 18,02% 60 10.65% 7.37% 18.02% Safety Rates New 7,1.04.xis5afety New"6"7,04