16.3 Cadillac Tax Reopener:
After July 1, 2019, the County may reopen with the Association to meet and confer regarding payment of “the Cadillac Tax” as described in the Affordable Care Act.
16.4 General ACA Reopener:
Upon request from the County, the parties will reopen this Section 16 (and any other Section in this MOU relating to health insurance) during the term of the agreement if necessary to address changes required under the ACA.
16.5 Sick Leave Converted to Medical Insurance Premiums at Retirement:
Workers whose employment with the County is severed by reason of retirement during the term of this MOU shall be reimbursed by the County for the unused accrued sick leave at time of retirement on the following basis:
(1) Employees Hired Prior to May 1, 2011:
For employees hired prior to May 1, 2011 who retire with less than fifteen (15) years of service with the County of San Mateo, the conversion rate for each eight (8) hours of sick leave will be four hundred forty dollars ($440.00).
For employees hired prior to May 1, 2011 who retire with at least fifteen (15) but less than twenty (20) years of service with the County of San Mateo, the conversion rate for each eight (8) hours of sick leave will be four hundred ninety two dollars and nine cents ($492.09) in 2016. This amount will be increased annually on January 1st by two percent (2%). Such contribution shall not exceed ninety percent (90%) of the Kaiser Employee-Only premium non-Medicare rate.
For employees hired prior to May 1, 2011 who retire with twenty (20) or more years of service with the County of San Mateo, the conversion rate for each six (6) hours of sick leave will be five hundred seventy four dollars and eighty cents ($574.80) in 2016. This amount shall be increased annually on January 1st by four percent (4%). Such contribution shall not exceed ninety percent (90%) of the Kaiser Employee-only premium non-Medicare rate.
Workers may increase the number of hours per month to be converted up to a maximum of 14 hours of sick leave per month. Such conversion may be in one full hour increments above a minimum of eight hours. The number of hours to be converted shall be set upon retirement and can be changed annually during open enrollment, or upon a change in family status that impacts the number of covered individuals (e.g., death of spouse, marriage and addition of spouse).
(2) Employees hired on or after May 1, 2011:
For employees hired on or after May 1, 2011 who retire from service with the County of San Mateo, the conversion rate for each eight (8) hours of accrued unused sick leave will be four hundred dollars ($400). No inflation factor and no conversion at a lower number of hours based on years of service.
16.6 Should a retired worker die while receiving benefits under this section, the worker’s spouse and eligible dependents shall continue to receive coverage to the limits provided above.
16.7 The County will provide up to a maximum of 288.6 hours of sick leave (3 years of retiree health coverage) to workers who receive a disability retirement. For example, if a worker who receives a disability retirement has 100 hours of sick leave at the time of retirement, the County will add another 188.6 hours of sick leave to his/her balance.
16.8 The surviving spouse of an active worker who dies may, if he/she elects a retirement allowance, convert the worker’s accrued sick leave to the above specified limits, providing that the worker was age 55 or over with at least 20 years of continuous service.
16.9 Employees who retire after March 31, 2008 will, upon exhaustion of accrued sick leave, be credited with additional hours of sick leave as follows:
- With at least 10 but less than 15 years of service with the County of San Mateo – 96 hours
- With at least 15 but less than 20 years of service with the County of San Mateo – 192 hours
- With 20 or more years of service with the County of San Mateo – 288 hours