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n_____~-------.._------ ~..~_.._---- ----- r B. All permanent personnel employed in one of the classes listed above on or before August 9,1979, who possess a Bachelor's Degree, or 120 college semester units (or equivalent quarter units), with major coursework in Fire Science, Fire Management, Fire Protection Engineering, or other job-related areas from accredited colleges or universities, regardless of when such courses were completed, will receive a monthly allowance in an amount equal to the product obtained by multiply- ing the top (nEn) step rate then assigned to the class of Firefighter II by five percent (5.0%) (ten (10) salary rate ranges). C. All employees hired after August 9,1979, who have successfully completed their probationary period as a Firefighter II with the Santa Ana Fire Department and are assigned to one of the classes listed above, will be eligible to receive one of the above educational incentive allowances according to the number of eligible units earned; provided, however, that with respect to such employees, one-half (~) of the qualifying units must have been completed subsequent to employ- ment with the Santa Ana Fire Department. D. Any dispute as to whether any course of study is job related shall be resolved by the Fire Chief. Section 3.3.2 Upon promotion to any rank above that of Fire Captain, such educational incentive all,owance shall be discontinued. Section 3.4 RETIREMENT PLAN CONTRIBUTIONS. The City shall pay to the California publ,ic Employee's Retirement System (P.E.R.S.) on behalf of each el,igible covered employee an amount equal to five-sevenths (5/7ths) of his or her individual employee retirement contribution, except for usafety-memberu employees eligible for coverage under the 2% at Age 50 Benefits Formula where the City shall, pay an amount equal to five-ninths of each individual employee's retirement contribution. Such payments are not increases in base salary and no salary rate range appl,ic- able to any of the employees covered by this Resolution, shall be changed or deemed to have been changed by reason thereof. As a result, the City will, not treat these payments as ordinary income and, thus will not withhold federal or state income tax from said payments. In the event that the City receives a rul,ing from the Internal, Revenue Service that such payments are ordinary income of the employees instead of deferred com- pensation, the City's obligation to make such payments shall discontinue and in place thereof the base salary of each said employee shall forthwith be increased by five percent (5.0%) (ten (10) salary rate r,mges). For the purpose of reporting an employee's compensation to P.E.R.S., the City shall include these payments as if they were a part of the employee's base salary. Section 3.5 PART-TIME AND TEMPORARY RATES. Part-time and temporary employees under the follòwing class titles shall receive wages based on the rates set opposite the class title: -15-