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6 <br />emergency nature without ready access to backup assistance, or positions where <br />bilingual public contact is a major, essential or integral element of the work being <br />performed, shall be designated as Primary Bilingual Assignments. Employees in <br />such positions shall be paid in a differential of one dollar and one cent ($1.01) per <br />hour starting in the pay period after the employee is approved for bilingual pay. <br />C. Positions where it has been determined by a Department Head that regular and <br />frequent bilingual usage is necessary to the performance of duties, but not major, <br />essential, or integral element of the work, shall be designated as a Secondary <br />Bilingual Assignment. Employees in such position shall be paid a differential of <br />twenty-three cents ($.23) per hour starting in the pay period after the employee is <br />approved for bilingual pay. <br />D. The City may require periodic recertification of bilingual capability. <br />4.6 Deferred Compensation Retirement. The City has adopted a qualified retirement plan for <br />all employees in the unit not covered by CalPERS to comply with the Omnibus Budget <br />Reconciliation Act of 1990. This plan is a qualified Section 457 Deferred Compensation <br />Plan. This Plan is currently set up through the Public Agency Retirement Services (PARS). <br />A. Employees covered by this pan (i.e., all employees in the unit who are not enrolled <br />in CalPERS) shall be required to contribute 3.75% of their wages into the Plan. <br />B. The City agrees to contribute 3.75% of all employees’ (enrolled in this plan and not <br />in CalPERS) wages into the employees’ retirement plan. <br />C. If, at any time in the future, it is determined by the Internal Revenue Service, a court <br />or a change in the law that this plan does not qualify as a qualified alternative <br />retirement system to Social Security coverage, the City shall discontinue its <br />contributions into the plan for employees in the plan. The City shall not assume <br />responsibility for the payment of any back taxes due for Social Security coverage <br />or for payments to any other qualified retirement plan except for those payments <br />mandated by law to be paid for by an employer. <br />D. Employees Covered By CalPERS. Employees who are required to be enrolled in <br />the California Public Employees’ Retirement System (CalPERS) because they <br />work in excess of 999 hours in any fiscal year are subject to the following: <br />Miscellaneous members who do not qualify as “New Members” under the <br />California Public Employees’ Pension Reform Act of 2013 (PEPRA), shall be <br />enrolled in the 2.7% @ 55 benefit formula per Government Code section 21354.5 <br />and shall pay the 8% member contribution. “New members” as defined by PEPRA <br />will be enrolled in the 2% @ 62 benefit formula per Government Code section