The County recognizes there are a wide variety of activities that lead to improved physical fitness and emotional health. Generally accepted and proven forms of activities that lead to improved physical or emotional health may be considered reimbursable activities. The general guideline is the activity must be:

• Educational and/or action oriented designed to modify lifestyles or behaviors
• Increase body awareness or improve muscular, skeletal or cardio strength, flexibility or stability
• Activities related to emotional health and physical fitness, and equipment necessary to participate safely in the activity may be reimbursed.

Requirements for Wellness and Physical Fitness reimbursement

• Reimbursement for all wellness and physical fitness are taxable.

Donations to Probation Department On-site Athletic Facilities

Certain designated employees (as outlined in the applicable Memorandum of Understanding) may make contributions from the allowance for on-site athletic facilities. Such contributions are non-taxable.

Back to top

Tax treatment: taxable

Reimbursable expenses include:

• Fees for participation in group, team, or league sporting activities
• Softball League 
• Golf League
• Foot Race Entry Fees (5k,10k, Marathon, Sonoma County Human Race, etc.)
• Bicycle Race Entry Fees (Le Tour de Fuzz, Sonoma County Backroad Challenge, etc.)

Please note:

• Fees for individual employee participating on a team only. Fee for entire team excluded.

Back to top

Tax treatment: taxable

Reimbursable expenses include:

• Physical fitness / exercise classes, certified trainers
• Yoga
• Pilates
• Zumba
• Boot Camp
• T’ai Chi
• Indoor Group Cycling

Please note:

• Travel, lodging, and food are not reimbursable under Wellness.

Back to top

Tax treatment: taxable

Stress reduction programs, work-life balance, wellness workshops, conferences, on-line training.

Reimbursable expenses include:

• Classes and educational programs with primary focus to improve health and wellness.
• Wellness workshops, on-line training
• Includes meditation, massage, and acupuncture.

Back to top

Tax treatment: taxable

To pursue or maintain personal health and physical fitness.

Reimbursable expenses include:

• Offsite health clubs
• Physical fitness/exercise classes

Please note:

• Locations within Sonoma County or county of residence are encouraged but not required.

Back to top

Tax treatment: taxable

Reimbursable expenses include:

On-site workplace athletic facilities and/or wellness and physical fitness programs offered by employer

Back to top

Tax treatment: taxable

Promotes outdoor physical activity and utilization of all local, state, and federal public park systems.

Reimbursable expenses include:

• Annual cost for an individual park pass.

Back to top

Tax treatment: taxable

Personalize focus to improve form, modify impact to reduce sports injury, advice, and coaching.

Reimbursable expenses include:

• Strength training
• Pilates reformer training
• Personal training
• Suspension System training
• Fitness Assessments

Back to top

Tax treatment: taxable

Reimbursable expenses include:

• Exercise videos, DVD’s, software, books, and periodicals.
• Sporting and exercise equipment, athletic safety and protective gear, running shoes, weights, gloves, exercise mats.
  • Excludes clothing, fitness apparel, and uniforms.
• Class 1” electric bicycle.
  • California Vehicle Code Section 312.5 defines an electric bike as a “bicycle with fully operable pedals and an electric motor of less than 750 watts (1 horsepower)“. It listed three electric bike classes with different speed limits and rules to make things clearer for buyers. Manufacturers also need to label their bikes with the class number, stop speed, and watt rating. These are the common classes referred to in the US. First off you should know the following info:
    
    What Is Pedal Assist / What Is Throttle?
    • Pedal assist means that the motor power only kicks in when you pedal. It’s there to give you an extra boost and stops when you stop pedaling. Most bikes have different levels of assist you can select.
    • Throttle e-bikes power the motor without pedaling. You can get full twist throttles like a motorbike, half twist which are smaller, or even thumb or finger levers.

    E-Bike Classes	Covered Under the Benefit?	Description	Top Speed (Assisted)	Max Power
    Class 1	Yes	Low speed pedal-assisted electric bike	20 mph	750 watts
    Class 2	No	Low speed throttle-assisted electric bike	20 mph	750 watts
    Class 3	No	Speed pedal-assisted electric bike	28 mph	750 watts

Back to top

Tax treatment: taxable

Individual or group lessons with a primary focus aimed at gaining skills or improving technique in a sport or recreational activity which often is competitive.

Reimbursable expenses include:

• Personal training and individual coaching
• Tennis
• Golf
• Karate
• Ice Skating
• Dance classes

Back to top

Tax treatment: taxable

Programs that improve general heath, or as treatment for specific disease.

Reimbursable expenses include:

• Smoking cessation programs
• Patches
• Stress reduction programs

Back to top

Tax treatment: taxable

Programs that improve general health, or as treatment for specific disease.

Reimbursable expenses include:

• Exercise programs
• Diet management programs (Weight Watchers, Jenny Craig, etc.)
• Stress reduction programs
• Nutrition Classes
• Healthy eating and cooking classes to support health related goals
• Weight loss coaching

Please note:

• Excludes food, food preparation equipment and food and nutritional supplements, medications
• Excludes residential dietary/weight loss programs
• Coverage is for programs not covered or offered in a County offered health plan

Back to top

The following provides a list of exclusions with examples. This list is NOT all inclusive, and the County reserves the right to exclude any expense which may not conform to the intent for the use of County funds or resources. Employees are encouraged to seek guidance from the Department of Human Resources at StaffDev@sonoma-county.org for clarification of these exclusions and reimbursable expenses before incurring the expense.

• Uniforms physical fitness or athletic clothing and apparel, including hats, and sunglasses
• Swimming pools, spas, saunas, hydrotherapy pools, or other similar items
• Martial arts supplies and equipment which are considered weapons or combative devices, such as knives, swords, nunchucks, batons
• Any expenditure related to hunting, fishing and camping and other outdoor activities not specifically outlined in the list of physical fitness activities located on the Healthy Habits Physical Activity webpage at http://sonomacounty.ca.gov/HR/Benefits/Healthy-Habits/Health-Maintenance/Physical-Activity/. Outdoor activities which include physical fitness activity such as hiking boots used to promote physical activity in conjunction with hunting are acceptable.
• Lockers and locks
• Food, food and nutritional supplements, food preparation equipment, coolers, and medications.
• Maintenance agreements, service, or repair costs for eligible equipment. (e.g bike repairs, tennis racket re-stringing, golf club shaft repairs)
• Residential dietary/weight loss programs
• Financing or installment agreements, and monthly credit card payments are not covered. For mobile device purchases, only the monthly installment bill with proof of payment is eligible for reimbursement.
• Any expenditures related to motorized vehicles or equipment (e.g. golf carts, boats, electric scooters/fully powered bikes/skateboards/hover boards). "Class 1" pedal assisted bikes are acceptable.
  • California Vehicle Code Section 312.5 defines an electric bike as a “bicycle with fully operable pedals and an electric motor of less than 750 watts (1 horsepower)“. It listed three electric bike classes with different speed limits and rules to make things clearer for buyers. Manufacturers also need to label their bikes with the class number, stop speed, and watt rating. These are the common classes referred to in the US. First off you should know the following info:
    
    What Is Pedal Assist / What Is Throttle?
    • Pedal assist means that the motor power only kicks in when you pedal. It’s there to give you an extra boost and stops when you stop pedaling. Most bikes have different levels of assist you can select.
    • Throttle e-bikes power the motor without pedaling. You can get full twist throttles like a motorbike, half twist which are smaller, or even thumb or finger levers.

    E-Bike Classes	Covered Under the Benefit?	Description	Top Speed (Assisted)	Max Power
    Class 1	Yes	Low speed pedal-assisted electric bike	20 mph	750 watts
    Class 2	No	Low speed throttle-assisted electric bike	20 mph	750 watts
    Class 3	No	Speed pedal-assisted electric bike	28 mph	750 watts

• Cost of animals, animal boarding, rental fees or expenses associated with storing or maintaining animals
• Any equipment related to physical fitness activities involving animals, including saddles, tack, leashes, harnesses, lead ropes. This exclusion does not include safety equipment which may be necessary to participate in the physical fitness activity, such as boots, riding helmets, and gloves.
• Tips are not reimbursable under Wellness.
• Furniture, beds and bedding, mattresses, including massage or vibrating chairs, tables
• Medical treatment and services which are usual and customarily provided through medical insurance, including co-pays, psychotherapy and hypnotherapy.
• Personal grooming services, such as facials, manicures, pedicures, botox injections, or other cosmetic enhancements.
• Fees for individual employee participating on a team only. Fee for entire team excluded.
• Travel, lodging, and food are not reimbursable under Wellness and Physical Fitness
• Homeopathic medicine and treatments (e.g. cannabis, CBD, and other remedies made from natural sources)

Back to top