Columbia General benefits ordinance (§ 19-110)

(a) Employee health care plan. The city shall pay into the employee benefit fund ninety (90) percent of the premium for employee only coverage for employees enrolled in the seven hundred fifty dollar ($750.00) deductible preferred provider organization (PPO) plan, ninety-five (95) percent of the premium for employee only coverage for employees enrolled in the one thousand five hundred dollar ($1,500.00) deductible PPO plan, and one hundred (100) percent of the premium for employee only coverage for employees enrolled in the high deductible health plan (HDHP), and thirty-three dollars and sixty cents ($33.60) per month for the cost of employee dental plan coverage, for each eligible permanent employee and each eligible employee otherwise required to be covered by the city who participates in the plan. The

city shall pay a portion of dependent care coverage for those eligible permanent employees who elect to purchase dependent health plan coverage under the city plan, subject to the following maximum amounts:

Employee + Spouse .....$967.34

Employee + Child(ren) .....873.70

Employee + Family .....1,245.39

These payments by the city shall begin when the employee becomes an eligible employee under the health care plan and end at the date of the employee's termination of employment with the city. Employees choosing not to participate in the health care plan or dental plan or both shall not be entitled to receive the amount the city would have contributed toward the cost of such employees' health care plan and dental plan coverage.

The city shall contribute one thousand seven hundred dollars ($1,700.00) annually to the health savings account of each eligible, active employee enrolled in single coverage under the city's high deductible health plan, and three thousand four hundred dollars ($3,400.00) annually to the health savings account of each eligible employee enrolled in single plus spouse, single plus children or full family coverage under the city's high deductible health plan. Contributions will be made on a bi-monthly basis in equal installments throughout the calendar year.

(b) Life insurance. The city shall, each month pay for and on behalf of each eligible employee the entire cost of the basic term life insurance provided by the city. Payments by the city shall begin at the date of hire into a permanent position.

(c) Retirement systems. All permanent employees, except employees hired as full-time, regular firefighters or railroad operations employees are required to participate in the Federal Social Security System immediately upon appointment to city employment. All employees, except full-time regular firefighters, full-time regular police officers, and railroad operations employees, working one thousand five hundred (1,500) hours or more in a calendar year shall participate in the Missouri Local Government Retirement System (LAGERS). Participation in LAGERS for eligible employees begins following completion of the first six (6) months of city employment. Full-time regular firefighters and full-time regular police officers participate in the retirement plans set out in chapter 18 of this Code. Railroad operations employees are covered by the Railroad Retirement Act of 1974.

(d) Deferred compensation.

(1) Employees may participate in a group deferred compensation plan adopted by the city council. The city manager may recommend to the city council, and the council may adopt any necessary contractual agreements, and subsequent changes or modifications. This program shall be monitored by the human resources department and finance department.

(2) Employees shall, if interested, participate in such plan via payroll deduction of individually arranged contributions.

(3)

The city shall contribute to the deferred compensation plan account selected by each employee covered by the Railroad Retirement Act of 1974 an amount equal to nine and eight-tenths (9.8) percent of the employee's total compensation.

(e) Money purchase plans. Permanent employees may, at their option, participate in the City of Columbia, Missouri Money Purchase Plan, a defined contribution plan operating under Section 401(a) of the Internal Revenue Code of 1986. Subject to the provisions of the plan and the limitations imposed by Section 401(a)(4) of the Internal Revenue Code of 1986, the city will contribute to the plan trust fund on behalf of each participating employee who contributes to a group deferred compensation plan (457 plan) at the minimum rate of two dollars ($2.00) per pay period, an amount equal to the employee's contribution to the 457 plan up to a maximum of two (2) percent of the employee's compensation. Police and firefighter employees participating in the city's Police and Fire Pension Plans are not eligible to participate in the City of Columbia, Missouri Money Purchase Plan.

(f) Post employment health plan. The city shall make sick leave conversions to the health care insurance premium reimbursement subaccounts of each eligible employee leaving city employment if the employee has been employed by the city for ten (10) years or more, or if the employee is retiring or has previously retired pursuant to the terms of a city-sponsored retirement plan (based on either age or disability). Such sick leave conversions shall be made at the rate of two dollars ($2.00) for every hour of final accumulated sick leave. Participation in the sick leave buyback program pursuant to section 19- 130(p) will reduce the number of hours converted to the post employment health plan. This subsection shall not apply to employees hired after September 30 2011.

(g) Long term disability insurance. Each month the city shall pay the entire cost of the long term disability insurance provided by the city for eligible permanent employees. Payments by the city shall begin at the date of hire into a permanent position.