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- Preamble
- Recognition
- Term of Memorandum
- Management Rights
- Association Rights
- Salary Administration and Other Compensation
- Hours of Work
- Bar Dues
- Staff Development
- Health and Welfare Benefits For Active Employees
- Medical Benefits for Future Retirees
- Holidays
- Vacation
- Sick Leave
- Miscellaneous Leaves of Absence
- Layoff Policy And Benefits
- Retirement
- Miscellaneous Provisions
- Grievance Procedure
- Agency Shop Service Fee
- Full Performance
- Full Understanding Modifications and Waiver
- Enactment
- Appendix A
- Appendix B
- Appendix C
- Appendix D
- Appendix E
-
- Preamble
- Recognition
- Term of Memorandum
- Management Rights
- Association Rights
- Salary Administration and Other Compensation
- Hours of Work
- Bar Dues
- Staff Development
- Health and Welfare Benefits For Active Employees
- Medical Benefits for Future Retirees
- Holidays
- Vacation
- Sick Leave
- Miscellaneous Leaves of Absence
- Layoff Policy And Benefits
- Retirement
- Miscellaneous Provisions
- Grievance Procedure
- Agency Shop Service Fee
- Full Performance
- Full Understanding Modifications and Waiver
- Enactment
- Appendix A
- Appendix A-1
- Appendix B
- Appendix C
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- SCPA Labor Negotiations Summary May 13 2019
- SCPA Labor Negotiations Summary March 7 2019
- SCPA Labor Negotiations Summary March 28 2019
- SCPA Labor Negotiations Summary April 12 2019
- SCPA Labor Negotiations Summary April 22 2019
- SCPA Labor Negotiations Summary January 10 2023
- SCPA Labor Negotiations Summary April 24 2023
- News Index
- Back to 2023-2026 MOU
2023 - 2026 SCPA Memorandum of Understanding: Article 17: Retirement
Return to 2023-2026 SCPA MOU Table of Contents
What’s on this Page:
- 17.1 Retirement – Credit for Prior Public Service
- 17.2 Retirement – Employees Hired On or Before December 31, 2012 or Qualified for Pension Reciprocity
- 17.2.1 Final Compensation Based on Single Year
- 17.2.2 3% @ 60 Pension Formula
- 17.2.3 Required Employee Contribution
- 17.2.4 Employee Cost Share – 50% of Normal Cost
- 17.3 Retirement – Employees Hired On or After January 1, 2013
- 17.3.1 Final Compensation Based on Three Year Average
- 17.3.2 2% @ 62 Pension Formula
- 17.3.3 Required Employee Contributions
17.1 Retirement – Credit for Prior Public Service
In addition to any other retirement buyback provision authorized by law and applicable rules of the Sonoma County Employees’ Retirement Association ("SCERA"), employees who are contributing members of the Sonoma County Employees’ Retirement Association can purchase retirement credit for public service time rendered prior to employment with the County of Sonoma to the extent allowed by Government Code Sections 7522.46, 31641.1 and 31641.2 and other provisions of law, during the term of this Memorandum.
17.2 Retirement – Employees Hired On or Before December 31, 2012 or Qualified for Pension Reciprocity
This Section 17.2 (including subsections) shall apply to employees hired on or before December 31, 2012, who are or become contributing members of SCERA, or who are hired after that date and qualified for pension reciprocity as stated in Government Code Section 7522.02(c) and any related SCERA reciprocity requirements.
17.2.1 Final Compensation Based on Single Year
For purposes of determining a retirement benefit, final compensation for employees covered by this Section 17.2 shall mean the average annual compensation earnable by the member as specified in Government Code Section 31462.1.
17.2.2 3% @ 60 Pension Formula
The 3.0% at 60 pension formula shall be available to employees covered by this Section 17.2 who are contributing members of SCERA.
17.2.3 Required Employee Contribution
SCERA members covered by this Section 17.2 will contribute the amount required by SCERA as employee contributions, and shall pay an additional 3.03% of pay, pretax, to their employee retirement account. This 3.03% of pay contribution of the employee’s pensionable compensation shall be paid as part of the County’s contribution to pay for the unfunded accrued actuarial liability resulting from past service. This additional 3.03% contribution will continue until July 2024. Employees also shall pay a pretax statutory contribution of approximately 1.0% or slightly more, contingent upon age of entry into the retirement system.
17.2.4 Employee Cost Share – 50% of Normal Cost
- Effective the first full pay period following July 1, 2016, and subject to Sonoma County Employees Retirement Association (SCERA) Board approval of the cost share arrangement under the terms described herein, active County General legacy members of SCERA will contribute one third of the actuarially determined difference between the average General legacy employee retirement rate (exclusive of the 3.03% payroll contribution toward the UAAL described in section 17.2.3 of the MOU) and one half the total normal cost (“total normal cost” includes both employer and member shares) calculated as an average for General legacy Members of the Sonoma County Employees Retirement Association (SCERA) covered by this Section 17.2 based on rates of all active County General legacy members, with the difference computed to a factor and applied equally to all legacy members. Such legacy employees will receive a lump sum benefit allowance as reimbursement for this pension cost share arrangement each pay period equal to the dollar value of the deduction described in this paragraph, less any required taxes.
- Effective the first full pay period following July 1, 2017, and subject to Sonoma County Employees Retirement Association (SCERA) Board approval of the cost share arrangement under the terms described herein, active County General legacy members of SCERA will contribute an additional one third (for a total of two thirds) of the actuarially determined difference between the average General legacy employee retirement rate (exclusive of the 3.03% payroll contribution toward the UAAL described in section 17.2.3 of the MOU) and one half the total normal cost (“total normal cost” includes both employer and member shares) calculated as an average for General legacy Members of the Sonoma County Employees Retirement Association (SCERA) covered by this Section 17.2 based on rates of all active County General legacy members, with the difference computed to a factor and applied equally to all legacy members. Such legacy employees will receive a lump sum benefit allowance as reimbursement for this pension cost share arrangement each pay period equal to the dollar value of the deduction described in this paragraph, less any required taxes.
- The lump sum benefit allowance described in Sections 17.2.4 (a) and (b) will not be included in wages for computations of overtime, pension benefits or for any County benefit related purpose. The parties acknowledge that the negotiated cost share arrangement is subject to the approval of the Sonoma County Employees Retirement Association (SCERA) Board. In the event SCERA does not accept the purpose of the lump sum benefit as described herein, if SCERA deems the benefit allowance as pensionable compensation, or if the pension reimbursement is determined to be taxable beyond FICA and Medicare taxation, the parties agree that this provision shall cease to be implemented and the parties will reopen this section of the contract to meet and confer on a replacement pension cost share arrangement, subject to mutual agreement of the parties.
17.3 Retirement – Employees Hired On or After January 1, 2013
This Section 17.3 (including subsections) shall apply to employees hired on or after January 1, 2013, who are or become contributing members of SCERA and who do not qualify for pension reciprocity as stated in Government Code Section 7522.02(c).
17.3.1 Final Compensation Based on Three Year Average
As required by Government Code Section 7522.32, effective January 1, 2013, for the purposes of determining a retirement benefit for SCERA members covered by this Section 17.3, final compensation shall mean the highest average annual pensionable compensation earned during 36 consecutive months of service.
17.3.2 2% @ 62 Pension Formula
As required by Government Code Section 7522.20, the 2.0% at 62 pension formula shall be available to employees covered by this Section 17.3 who are contributing members of SCERA.
17.3.3 Required Employee Contributions
As required by Government Code Section 7522.30(c), SCERA members covered by this Section 17.3 shall pay 50% of normal costs. In addition, SCERA members covered by this Section 17.3 shall pay 3.03% of the employee’s pensionable compensation toward the County’s employer contribution to retirement costs. This additional 3.03% contribution shall continue until July 2024.