HomeMy WebLinkAboutEmployee Handbook 300 Benefit Programs (101_-1)
City of Rexburg Employee Handbook
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300 BENEFIT PROGRAMS
301 BENEFIT ELIGIBILITY
The City of Rexburg attempts to provide employees benefits that are competitive in the area and
within the financial restraints imposed by budgetary considerations. The City, as an employer,
recognizes the employee's concern for himself and his dependents in the areas of medical expense,
hospitalization, life insurance, and retirement benefits which influence employee efficiency and well-
being. The City will continually monitor and review these benefit areas.
WHEN ELIGIBLE DEDUCTION
BENEFIT TO PARTICIPATE FROM PAYCHECK
INSURANCE
Life Insurance* 1st of next Month None
Medical & Hospital* 1st of next Month Immediate
Dental Insurance 1st of next Month Immediate
Worker's Compensation Immediate None
Insurance
Accident Insurance Immediate None
Long Term Disability Insurance Immediate None
RETIREMENTS
Social Security Immediate Immediate
Public Employee Immediate Immediate
Retirement System*
Deferred Compensation After 6 months of service Next payday
Plan [401(k)]* and 21 years of age participation or next quarter if elect not to
At enrollment date enroll at enrollment date
Unused Sick Leave Upon obtaining excess None
Bank & Post Employment unused sick leave
Health Plan*
OTHER
Cafeteria Plan* After 6 months of service Next payday
Flexible Spending and over 1000 hours and after
Dependent Day Care starting
21 years of age participation
Health Reimbursement Regular Full-Time Employees None
Arrangement (HRA)* who are insured are eligible
for this benefit at a prorated
amount at the 1st of the following month
*Temporary or Part-time employees are generally not eligible for these benefits, unless
required by law.
The City can CANNOT guarantee that all benefits will be continued.
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302 INSURANCE - LIFE, MEDICAL, DENTAL
LIFE INSURANCE is provided for all regular full-time employees. Employees should verify the
designation of beneficiary with the Human Resource Department. and keep the data current.
MEDICAL AND DENTAL INSURANCE is provided for all full-time employees and dependents.
Booklets Summary of Benefits explaining the scope of coverage and claim forms are available from
the Payroll ClerkHuman Resource Department or online at Rexburg.org under the employee portal.
All employees covered on the insurance plan are required to report potential claims promptly to the
insurance company and to supply supporting documentation when required. Certain employee
participation in premiums is required. For more information, contact the Human Resource
Department.
Under the medical plan certain deductibles apply for individual or dependent coverage. The
employee must pay for this deductible on his/her own. The deductible amount is generally paid
during a Benefit Year. Additionally, the medical insurance plan does not cover 100% of all medical
costs. The employee is required to pay for a portion of these medical costs, which is called the “co-
payment”. Covered employees are encouraged to refer to the specifics of the Plan for medical
coverage for details related to the costs, coverage’s, and benefits of the Plan.
Retirees may purchase health insurance through COBRA the city’s carrier, if available, until eligible
for Medicare. (See 307 Benefits Continuation).
HEALTH REIMBURSEMENT ARRANGEMENT (HRA)
The City will contribute a designated amount per deductible, into an HRA account administered by a third
party provider or the City for each eligible employee annually. An additional HRA contribution of an
annually designated amount will be available upon the completion of the wellness exam form by the
employee and their spouse (if applicable) and cooperation in the health coaching program determined by
the Cities health insurance provider. HRA’s are solely employer-paid and the balance can be carried
forward for reimbursement in later years. HRA balances may be used during employment or after
termination of employment to pay, or be reimbursed for, eligible medical bills.
DOUBLE COVERED EMPLOYEES AND DEPENDENTS
Where an employee and/or their family members are covered under more than one medical
insurance policy, the payment of claims will be governed by the insurance carriers’ rules of
coordination of benefits.
BOTH SPOUSES WORK FOR THE CITY
When both spouses in a family work for the city, only one of the spouses may carry insurance for the
whole family including children, but will only be charged for their share of premium as if it was a policy
for employee with children and no spouse. When there are no children on that couple’s policy, only
one of the spouses may carry insurance for both, but the employee’s share of the premium will be
figured as if they were both treated as single. Only one spouse can elect to carry insurance and will
be responsible for employee share of premiums.
303 INSURANCE COST REIMBURSEMENT
The City shall provide health, dental and vision insurance for all regular full-time employees including
the Mayor and City Council, of which the City shall, at the option of the Council, pay all or part of the
premium to cover the employee and his or her eligible dependents. In lieu of and up to the maximum
portion of the above premium that would otherwise be paid by the City for the employee, the City will
reimburse the employee for the cost of insurance he or she provides on their own, as long as it meets
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federal requirements for a group plan with minimum essential coverage and minimum value, and is
not purchased through an exchange. In addition to the cost of insurance that the City will reimburse,
the City will also reimburse the cost of the HRA contribution the employee could have received if they
were enrolled in the City’s health insurance, less the cost of the employee’s share of the health,
dental and vision insurance premiums. There will not be a deduction if this is a negative amount. To
maintain the integrity of the plan sponsored by the City, the employee must have been covered by
this reimbursable insurance before the employee was hired by the City, unless the employee is an
elected official or has special permission by the Mayor and or the Human Resources Department.
The City shall reimburse the employee in their regular semi-monthly pay check at the end of the month
covered. This amount will be taxed as earned income. Reimbursement will begin after the employee has
submitted a written request along with documentation of premium amounts they are or will be paying.
304 WORKERS' COMPENSATION INSURANCE
The City provides a comprehensive workers' compensation insurance program at no cost to
employees. Workers compensation is a no-fault insurance that provides medical treatment and partial
loss of wage compensation for covered workers whose injury or illness arose out of and in the course
of employment. This program covers any injury or illness sustained in the course of employment that
requires medical, surgical, or hospital treatment. Subject to applicable legal requirements, workers'
compensation insurance provides lost wage benefits after a short waiting period.
Employees who sustain work-related injuries or illnesses should first obtain any needed medical
attention and immediately inform their supervisor. No matter how minor an on-the-job injury may
appear, it is important that it be reported immediately. Employees must complete a "Notice of
Injury"First Report of Injury (FROI) form with the Payroll ClerkHuman Resource Department as soon
as practicablepractical, but in no event more than forty-eight (48) hours following the incident, unless
hospitalized. This will enable an eligible employee to qualify for coverage in a timely manner. This
will also allow the City to investigate the causes of any accident right away in order to einsure
adequate steps are taken to prevent any recurrence and otherwise enforce its own safety policies and
practices.
The City retains the right to review medical information and request medical examinations in order to
be kept apprised of a worker's condition while off work. It is in the interest of the City to work with
employees and medical professionals to return the employee back to work as soon as possible. The
City is committed to providing reasonable accommodations to assist in as rapid a return to work as
practicable.practical
Whenever a full-time employee is unable to perform the normal duties assigned as a result of a work
related injury or illness, the employee may be required to report to work in a light duty status if
management determines that light duty work exists or is available at the time, and the employee is
cleared for such by his or her medical doctor. All light duty offers must be approved by the Human
Resource Department. Management has the right to determine if light duty work exists.
Assigned light duty shall be strictly limited, and consistent with the instructions provided by the
employee’s medical doctor with respect to the condition. The employee must provide a medical
release to the Department Head and Human Resource Department stating what level of ability the
employee is able to perform and the duration of any restrictions that must apply.
Assigned light duty shall in no way affect the existing vacation, sick leave or other benefits.
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Neither the City nor the insurance carrier will be liable for the payment of workers' compensation
benefits for injuries that occur during an employee's voluntary participation in any off-duty
recreational, social, or athletic activity, even if the activity is sponsored by the City.
When an employee is off work due to a workers' compensation claim, it is the policy of the City to
provide some additional compensation to the employee in order to offset the loss of income the
employee would otherwise experience in the event they cannot work. The City retains the right to
elect whether or not to seek reimbursement for that compensation from the State Insurance Fund. the
employee will need to offset leave with usage of sick or vacation leave. Once the employee receives
reimbursement for lost time payment from the workers compensation carrier the prorated amount will
be credited back to the employees appropriate leave banks. If the employee has no paid leave
available they will only receive the amount paid by the workers comp insurance carrier. The employee
is required to provide a copy of the check or other proof of payment to the Payroll Clerk as soon as is
practical to receive credit to leave banks. Family medical leave will work in conjunction with workers
compensation leave. Employee Handbook 400 Leaves of Absence
Regardless of the City’s election, the employee will be held harmless by the City by paying them their
normal pay period base pay after all payable hours are accounted for. If a check from the State
Insurance Fund is received, the employee is required to provide a copy of the check or other proof of
payment to the payroll department as soon as is practicable. The City in turn will deduct this amount
from the balance of the employee's next paycheck(s).
As long as the employee qualifies for the partial compensation under the City's workers'
compensation program, as described immediately above, they will continue to accrue earned sick and
vacation leave as determined under the Sick Leave and Vacation Leave policies in this handbook.
(For leave requested beyond the available Sick Leave and Vacation Leave, see 406 Family and
Medical Leave Policy in Employee Handbook 400 Leaves of Absence .)
305 RETIREMENT PLANS AND DEFERRED COMPENSATION [401(k)] PLAN
DEFERRED COMPENSATION [401(K)] PLAN
As a benefit to employees, and to help employees plan for retirement and long-term financial security,
the City offers a Deferred Compensation [401(k)] Plan to eligible employees subject to certain
qualifications and limitations. The city matches specific dollar contributions from each employee in
the Plan by a certain percent of the employee participant's eligible contributions. Earnings and
interest from funds in the Plan generally are not immediately subject to taxation (See plan summary
document).
Eligible employees are those who shall work at least 1000 hours during any calendar year and who
have worked at least six months and who are categorized as regular full-time employees have
attained age 21 and completed six (6) months of service. The Plan has four defined enrollment dates
during any calendar year. Those are quarterly, upon the first day of each calendar quarter (Jan. 1,
April 1, July 1, Oct. 1). Eligible employees, or employees who may become eligible during any Plan
Year, may elect this benefit in writing which can be provided by the Human Resource Department.
Once an employee becomes eligible initially, they can enroll on the first pay day of the following
month.
Employees must complete several written records for participation in the Plan, and there are limits to
the amount of contributions any employee may elect to invest in the Plan (See plan summary
document). Those limits and other Plan requirements are subject to the applicable rulings and
regulations of the Internal Revenue Service.
SOCIAL SECURITY
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The City will match an employee's contributions to the federal Social Security system. If you have
any questions about your coverage, you are encouraged to contact the Human Resource
Department.
PERSI
The City of Rexburg is a participant in the Public Employment Retirement System of Idaho (PERSI)
and contributes to each employee's account. Each Regular full-time employee also contributes a
portion of his/her gross earnings. Contributions and city-matching funds shall be at the current rate as
established by the retirement program.
SICK LEAVE BANK
See 404 Sick Leave Bank Policy in Employee Handbook 400 Leaves of Absence for a description of
this benefit at retirement.
306 CAFETERIA PLAN
The City has established a IRS Code Section 125 Cafeteria Plan for the benefit of its employees.
This plan allows regular full-time employees to deduct medical expenses through a Flexible Spending
Account (FSA) above what insurance covers, dependent care expenses, group term life insurance,
and disability insurance premiums and medical, dental and some supplemental insurance premiums
from their wages before taxes are calculated. The City then pays those expenses on behalf of the
employee. This, in effect, may give the employee a discount on expenses of this type at the rate of
their overall tax rate, because those expenses are deducted before taxes are figured on their
earnings. For more information, employees may request a copy of the summary plan document from
the Payroll Clerk or Human Resource department . (See the table in Benefits Eligibility Policy in 301
Benefits Eligibility.)
307 BENEFITS CONTINUATION
COBRA
The federal Consolidated Omnibus Budget Reconciliation Act (COBRA) gives employees and their
qualified beneficiaries the opportunity to continue health and dental insurance coverage when a
"qualifying event" would normally result in the loss of eligibility. Some common qualifying events are:
resignation, termination of employment, death of an employee, a reduction in an employee's hours, a
leave of absence, an employee's divorce or legal separation, or a dependent child no longer meeting
eligibility requirements.
Under COBRA, the employee or beneficiary pays the full cost of coverage at the City's group rates
plus an administration fee.
The City third party administrator provides each eligible employee with a written notice describing
rights granted under COBRA when the employee becomes eligible for COBRA coverage under the
City's insurance plans. The notice contains important information about the employee's rights and
obligations.
308 DEFERRED COMPENSATION (401-K) LOAN PROGRAM
The City of Rexburg Salary Reduction401-K Plan has adopted a loan provision to assist pPlan
pParticipants in raising accessing funds to meet certain immediate and heavy financial needs.
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Participants in the Plan will be entitled to apply for a loan in accordance with the following
rules:Please refer to the summary plan description for loan process details. You may access this
document on the employee portal or from the Human Resource Department or Payroll Clerk.
1. Application
All loan applications will be made on forms provided by the Administrator or online through an
electronic process. Each form will be completed in its entirety before being considered for approval.
Each application will be reviewed on a nondiscriminatory basis, but will be judged on the applicant's
credit worthiness, purpose and terms of the loan.
2. Approval Process
Loans will be permitted for any legal purpose, as long as the provisions of this loan policy and
applicable Internal Revenue Service and Department of Labor regulations are not violated. Each loan
approved will be subject to loan fees, which will include at a minimum an origination fee and an
annual maintenance fee.
3. Loan Amount
a. All loans will be limited to 50% of the Participant's vested account balance, provided such loan does not
exceed $50,000. The $50,000 maximum amount will be reduced by the Participant's highest outstanding loan
balance in the previous 12 months, even if amounts have been repaid.
b. The Plan also includes a minimum loan amount of $1,000.
c. A Participant may have only one loan outstanding at any given time. Once a loan is paid off, no new loan
may be made for a period of ninety (90) days, except when new loan proceeds, in excess of the amount of any
existing loan being paid off and the new loan fee, are limited to the employee’s share of outstanding medical
bills and are being paid by the city directly to a medical provider. Current balance due statements from the
medical provider must be provided to the city in this case.
d. A Participant may be denied future loans if he or she defaulted on any previous loan.
4. Repayment Procedure
The term of the loan shall be no longer than five (5) years, unless its purpose is to purchase a
principle residence. Principal and interest payments may be made monthly or semimonthly.
Payments shall be made by the means of payroll withholding according to the terms of the promissory
note so long as the participant receives a paycheck from the City of Rexburg. Otherwise, the
payments shall be made in cash or by check payable in lawful currency of the United States of
America. Refinancing a loan is not allowed.
5. Interest
The rate of interest will be a composite of what persons and institutions in the business of lending
money would obtain as compensation for the use of money which they lend under similar
circumstances and for similar purposes. The loan administrator may consider factors pertaining to
the opportunity for gain and the risk of loss that professional lenders would consider in setting the rate
of interest on a similar arm's-length loan. A Participant loan as a plan investment will not be prudent if
it provides a plan with less return, relative to risk, than comparable investments available to the plan,
or if it involves a greater risk to the security of plan assets than other investments offering a similar
return. Generally, a rate of prime rate plus 2% will be considered a reasonable rate of interest.
6. Security
Any loan granted hereunder will require a Participant to pledge a maximum of 50% of his or her
vested account balance as collateral for the loan.
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7. Default
A loan shall be deemed to be in default when a scheduled installment payment is 60 days late. If
payment has not been made within 30 days of the installment due date, the administrator will send
the participant a letter notifying him or her that payment is due within 30 days of the date of the letter.
If payment is not received within such stipulated time period, the following will take place:
a. The loan is considered to be in default as of the date the last payment was due.
b. The remaining principal and interest on the loan is due and payable as of the date the last
payment was due.
c. The balance of the loan is now a taxable event, subject to personal income and penalty taxes, but
will not relieve the participant's obligation to repay the loan. Form 1099R will be completed and given
to the Participant; however, the loan will not be charged against the Participant's vested account
balance until he or she terminates service, retires, dies, becomes disabled, attains age 59½ or
reaches the earliest date distribution is permitted under the Plan.
d. To the extent necessary, any collateral pledged as additional security will be foreclosed upon.
e. If permitted in the Plan, the loan will be deemed an in-service withdrawal. Such withdrawal will be
subject to personal income and possibly penalty taxes. Form 1099R will be issued to the participant
showing such withdrawal.
f. To the extent possible, the loan will be renegotiated and payments will be made through payroll
withholding.
Note: If a participant contacts the loan administrator before the due date of loan payment, and
agrees to item d, e, or f above, the loan will not go into default.
8. Administrator
The following person is responsible for the administration of this loan program. All questions and
applications should be addressed to:
Name: Human Resource Director/CFO
Address: PO Box 280, Rexburg, ID 83440
Phone: (208) 359-3020
The above loan provisions will be administered in a consistent and uniform manner for all
participants in the Plan.
309 RECREATION AND WELLNESS BENEFITS POLICY
Eligible Employees & Family Members
These benefits are only available to employees who are 1) regular full-time or 2) other employees
who have worked for the city for at least 5 years, and their spouses and their immediate unmarried
children who are living with them. This means that the benefits are available for and must be used by
only eligible employees and family members. These benefits will be charged to each employee’s
departmental budget under the account number ending in "29”.
City Recreation Program/Event Benefit Policy
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Each family member of each regular full-time employee, as defined above, is given up to $90 in
activity fees per calendar year. This usually means that each member of an employee’s family can
participate in three (3) programs a year (based on calendar year of the program sign-ups in summer,
fall, or winter) with an average of a $30 fee per activity. For example, an employee might have a child
that wants to be in gymnastics that has a recreation fee of $74. They would be given a $30 discount
and have to pay only $44 for the activity. Or, they could use $74 of the $90 per calendar year
benefit, and the remainder could be used on another program in the same season or another season
during that calendar year. Recreation Department employees will notify the Finance Department of
those using this benefit.
Park Shelter Reservation
Each regular full-time employee, as defined above, will also be able to use any of their eligible
family member’s $90 recreation activity fee allowance to reserve a park shelter (excludes Aquatic
Center Shelters). The limit will be one park reservation per family per year and the reservation must
be made through City Hall.
City Carousel Benefit Policy
The City provides a free family carousel season pass to all full-time employees, which is also
available to other employees who have worked for the city for at least 5 years upon request. In
addition to the eligible family members as described above, an employee may also use the pass for
their grandchildren or great grandchildren, as long as the employee or their spouse is present.
Golf Benefit Policy
The City will pay for half of the golf coupons or passes purchased by an employee or their
immediate family members as defined above. This means golf coupons may only be used by eligible
employees or family members. When the employee makes the purchase at the golf course, he or
she only pays half of the cost and the City will reimburse the Golf Courses for the other half. Golf
Course employees will notify the Finance Department as purchases are made.
Gym and Fitness Center Benefit Policy
The City will pay $10 per month each for and employee and/or spouse who sign up for
membership in a gym or fitness facility. This benefit will be administered through payroll after an
employee signs up at the local fitness center or through annual reimbursement to the employee.
Bicycle or Walking Commuter Benefit Policy
The City will award to each employee a $20 gift certificate for a local bicycle shop for bicycle
related expenses, such as a new bike, repairs, or bike accessories, for each month that the
employee rides their bike to work and back. Or, the City will reimburse each employee up to $20
in walking related expenses, such as shoes, for each month the employee walks to and from
work. These benefits are only available for the months from April through October.
The employee must choose and certify to the Payroll Clerk that they have either ridden their
bicycle (for the gift certificate) or walked (for the reimbursement) on at least 60% of the work days
for that month to receive this benefit.
Aquatic Center
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Each regular full-time employee, as defined above, will be able to use any of their eligible
family member’s $90 recreation activity fee allowance to purchase a 10 punch pass. The limit will
be one ten punch pass per family per year and the pass must be purchased through the
Recreation Department. Recreation Department employees will notify the Finance Department of
those using this benefit.
Eligible Employees & Family Members
These benefits are only available to employees who are regular full-time or other employees who
have worked for the city for at least 5 years, and their spouses and their immediate unmarried
children who are living with them. This means that the benefits are available for and must be used by
only eligible employees and family members.
Benefit Reimbursement
It is the responsibility of the eligible employees to pay the full cost for each of the activities
below at the time of purchase. In order to be reimbursed for the benefit portion, the employee will
be responsible to submit a “Recreation Benefit Reimbursement Form” and a receipt of payment
electronically to the Payroll Clerk in the Finance Department. The reimbursement will be provided on
the next available payroll date as a taxable event as per IRS Guidance found in Publication 15. These
benefits will be charged to each employee’s departmental budget under the account number ending
in “29”.
City Recreation Program/Event Benefit Policy
Each eligible full-time employee and family member is given up to $135 in activity fees per calendar
year (reimbursements are accumulated in the year the program occurs).
Park Shelter/Zone Reservation
Each eligible regular full-time employee will also be able to use any of their family member’s $135
recreation activity fee allowance to reserve a park shelter. The limit will be one reservation per family
per year ($40 maximum benefit).
City Carousel Benefit Policy
Each eligible regular full-time employee will also be able to use any of their family member’s $135
recreation activity fee allowance to purchase a $20 “Family Carousel Season Pass.” This pass can be
requested on a Recreation Benefit Reimbursement Form. The payment for the pass will be deducted
from your net payroll check at the same time the taxable reimbursement is made. In addition to the
eligible family members, an employee may also use the pass for their grandchildren, great
grandchildren, nieces, or nephews, as long as the employee or their spouse is present.
Golf Benefit Policy
The City will reimburse half of the cost of golf coupons or passes purchased by an eligible employee
or their eligible immediate family members. Golf coupons may only be used by eligible employees or
family members.
Gym and Fitness Center Benefit Policy
The City will pay $15 per month for the employee and/or spouse who sign up for membership in a
gym or fitness facility. In order to receive this benefit, the employee will be required to provide proof of
contract with the Facility Provider to the Payroll Clerk. It will be the responsibility of the employee to
notify the Payroll Clerk if the employee or spouse cancels their membership. The Finance
Department may request proof of a current contract at any time and if it is discovered the employee
has received reimbursement benefits when they were not signed up at a facility, it will be the
responsibility of the employee to pay back all such benefits received in error. This benefit may be
reimbursed annually as well if a one year contract and proof of payment to the facility is provided.
Bicycle or Walking Commuter Benefit Policy
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The City will award to each employee a $20 gift certificate for a local bicycle shop for bicycle related
expenses, such as a new bike, repairs, or bike accessories, for each month that the employee rides
their bike to work and back. Or, the City will reimburse each employee up to $20 in walking related
expenses, such as shoes, for each month the employee walks to and from work. These benefits are
only available for the months from April through October. These benefits are not taxable per IRS
code. The employee must certify to the Payroll Clerk that they have either ridden their bicycle (for the
gift certificate) or walked (for the reimbursement) on at least 60% of the work days for that month to
receive this benefit.
Aquatic Center
Each eligible regular full-time employee will be able to use any of their family member’s $135
recreation activity fee allowance to purchase a 10 punch pass ($60.75). The limit will be one ten
punch pass per family per year.
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