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R-7384 '" e e RMM:LMC:lmcrOl9jhpword city council Meeting 2-24-87 Santa Monica, California RESOLUTION NUMBER 7384(CCS) (City council Series) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA MONICA APPROVING AN EMPLOYEES' DEPENDENT CARE ASSISTANCE PLAN AND AUTHORIZING ITS IMPLEMENTATION WHEREAS, the City desires to provide a dependent care assistance plan for its employees which shall include both a subsidy program for lower income employees and a salary reduction program for all employees, and WHEREAS, eligibility criteria have been developed for both the subsidy program and the salary reduction program, NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SANTA MONICA DOES RESOLVE AS FOLLOWS: SECTION 1. The City council authorizes the development and implementation of a dependent care assistance plan which shall consist of both a subsidy program for lower income employees and a salary reduction program for all employees. The City Manager is authorized to negotiate and implement a dependent care assistance plan with eligibility criteria in substantial compliance with the eligibility criteria set forth in attachment A. - 1 - " It e SECTION 2. The city Clerk shall certify to the adoption of this Resolution, and thenceforth and thereafter the same shall be in full force and effect. APPROVED AS TO FORM: ~ "-. ""-Q__u ROBERT M. MYERS city Attorney - 2 - '. e e Adopted and approved this 24th day of February, 1987. I hereby certify that the foregoing Resolution No. 7384 (CCS) was duly adopted by the City Council of the city of Santa Monica at a meeting thereof held on February 24J 1987 by the following council vote: Ayes: councilmembers: Finkel, JenningsJ A. KatzJ H. KatzJ Reed and Zane Noes: Councilmembers: None Abstain: councilmembers: None Absent: Councilmembers: Conn ." ATTEST: - " ,:". - p /7 C;:;-l/"o _ ~/':L ~, t _ - ~-lfVCI~ Citt cteik ~ - -.- - '- e . ATTACHMENT A ELIQIBILITY CRITERIA FOR DEPE~DEWT CARE ASSISTANCE PLAN A. SUBSIDY PROGRAM 1. All employees with gross combined spousal incomes under $30,000 per year will be eligible. 2. Care for children from birth through thirteen (13) years of age will be eligible. 3. All jOb classifications will be eligible. 4. All probationary and permanent employees will be eligible. 5. Employees will become eligible on the first day of the next pay period after completing thirty (30) days of employment with the city. 6. To meet Internal Revenue Code requirements, a married full-time employee must have a spouse who earns more than $1,200.00 per year, is a full-time student, or is physically or mentally incapable of taking care of himself or herself. A married part-time employee must have a spouse who earns more than $600 per year, is a full-time student, or is physically or mentally incapable of taking care of himself or herself. 7. The salary reduction amount shall be available for reimbursement of all licensed child care and care which is exempted from licensing. 8. The salary reduction amount shall be available for reimbursement of both fUll-time and part-time child care expenses. 9. Full-time employees will be eligible for a subsidy of up to $100.00 per month. Part-time employees will be eligible for a subsidy of up to $50.00 per month. - 1 - e e B. SALARY REDUCTION PROGRAM 1. Care for children from birth through thirteen (13) years of age will be eligible. 2. All job classifications will be eligible. 3. All probationary and permanent employees will be eligible. 4. Employees shall become eligible on the first day of the next pay period after completing thirty (30) days of employment with the city. 5. To meet Internal Revenue Code requirements, the maximum amount by which an employee's salary may be reduced is the lesser of (a) the employee's earned income for the plan year or (b) the employee's spouse's earned income for the plan year. To qualify for benefits if the employee is married, the employee's spouse must be employed, a full-time student or physically or mentally incapable of taking care of himself or herself. Under the Internal Revenue Code, if the spouse is a full-time student or is physically or mentally incapable of taking care of himself or herself, the spouse will be deemed to have earned income of not less than $200.00 per month if the employee has one dependent, or $400.00 per month if the employee has two or more dependents. 6. The salary reduction amount shall be available for reimbursement of all licensed care and care which is exempted from licensing. 7. The salary reduction amount shall be available for reimbursement of both full-time and part-time child care expense. - 2 -