HomeMy WebLinkAboutORD 3383CITY OF RENTON, WASHINGTON
ORDINANCE NO. 3383
WHEREAS the City of Renton has been paying social security
payments for certain sick leave and disability payments, and
WHEREAS substitute Senate Bill 2030 has become law
permitting local governments to elect to exclude such payments
made on account of illness or disability from social security
payments (FICA): and
WHEREAS the City of Renton believes such exclusion to
be in the benefit of the citizens of the City of Renton, Now
Therefore
THE CITY COUNCIL OF THE CITY OF RENTON, WASHINGTON, DO
ORDAIN AS FOLLOWS:
SECTION I: The above recitals are found to be true and
correct in all respects
SECTION II: Sick leave with pay shall accrue at the
rate of one working days of leave for each full month
of continued full time service. Such leave shall, in accordance
with Chapter 152, Washington Laws of 1979, be excluded as
taxable wages under Federal Old Age and Survivors Insurance
(OAST) and in accordance with Section 209 (b) of the Social
Security Act.
SECTION III: Uniformed employees covered under the
LOEFF Retirement System Plan I shall apply for disability
retirement under theprovisions of RCW 41.26.120. Disability
pay benefits shall also be excluded as taxable wages under
OAST.
SECTION IV: Employees are eligible for OAST tax excludable
sick leave for the following reasons:
i
1. Employee illness
2. Noncompensable injury of an employee (e.g.,
those injuries generally not eligible for
worker's compensation payments )
3. Employee disability due to pregnancy or childbirth.
4. Employee exposure to contagious diseases and
resulting quarantine.
5. Employee keeping medical, dental or optical
appointments.
SECTION V: All other leaves of absence with nav shall
not, in accordance with Social Security law and regulations, be
excludable as taxable wages under OAST.
SECTION VI: All OAST non-taxable wages as described in
this ordinance shall be accounted for separately in all records,
including payroll and budgeting records, so as to provide for
compliance with all necessary federal and state accounting and
audit procedures.
SECTION VII: There ,hasp -been appropriated in the general
fund, an amount sufficient to cover estimated sick leave usage
for each calendar year for the purpose of compensating employees
for OASI non-taxable wages pursuant to this Ordinance.
SECTION VIII:
This Ordinance shall be effective upon its
passage, approval and five days after its publication.
PASSED BY THE CITY COUNCIL thisl.7th day of December, 1979.
APPROVED BY THE MAYOR this -"17th day of December, 1.979.
Approved as to form: _.=.
Lawrence J. Wailren, City Attorney
Date of Publication: December 2:1, 1979
Charles Delaurenti, Mayor
PAGE 2 Ordinance #3383