The coverage shall be that established by the Board of Supervisors and the Board of Retirement for employees under the County Employees’ Retirement Law of 1937, the California Public Employees’ Pension Reform Act of 2013 and the Social Security Act. Coverage by the Retirement System is described by plan brochures which are available at the San Mateo County Employees’ Retirement Association (“SamCERA”).
A. For those safety employees in the Management Sheriff’s sub unit hired prior to January 8, 2012:
The County implemented the 3% @ 50 retirement benefit consistent with Government Code section 31664.1 effective January 1, 2005 for employees in Plans 1, 2 or 4.
The enhancement applies to all future safety service and all safety service back to the date of employment pursuant to the Board of Supervisors’ authority under to Government Code section 31678.2 (a). Government Code section 31678.2(b) authorizes the collection, from employees, of all or part of the contributions by a member or employer or both, that would have been required if section 31664.1 had been in effect during the time period specified in the resolution adopting section 31664.1, and that the time period specified in the resolution will be all future and past safety service back to the date of employment. Employees will share in the cost of the enhanced retirement benefits as follows.
- Employees shall contribute 5% of compensation earnable effective upon the implementation of the 3% @ 50 retirement benefit.
B. For employees in the safety retirement system belonging to the Sheriff Management sub unit hired on or after January 8, 2012 and before January 1, 2013:
- All new employees hired or rehired on or after January 8, 2012 and before January 1, 2013, the retirement benefit options shall be:
Plan 5: 3% @ 55 safety retirement benefit consistent with Government Code section 31664.2. Those new employees electing Plan 5 shall contribute an additional 5% of compensation earnable as set forth in paragraph (3) below.
Plan 6: 2% @ 50 safety retirement benefit consistent with Government Code section 31664. Those safety employees electing Plan 6 will not pay the contributions set forth in paragraph (3) below.
- Any new employee failing to make an election within 60 days from date of hire shall be deemed to have elected Plan 6 with the 2% @ 50 safety retirement benefit consistent with Government Code section 31664.
- All elections are permanent decisions and shall be irrevocable after 60 days from the date of hire. Any employee who has elected, or is deemed to have elected, a benefit plan and who terminates their employment and is later reemployed shall not be entitled to change their election upon that reemployment.
- For all safety members in Plan 5 with benefits under Government Code section 31664.2 which are applicable to all safety service back to the date of employment pursuant to the Board of Supervisor’s authority under Government Code section 31678.2(a), section 31678.2(b) authorizes the collection, from employees, of all or part of the contributions by a member or employer or both, that would have been required if section 31664.2 had been in effect during the time period specified in the resolution adopting 31664.2, and that the time period specified in the resolution will be all future and past safety service back to the date of employment. These employees will share in the cost of such retirement benefits by contributing an additional 5% total of compensation earnable as defined in SamCERA regulations.
C. Safety Employees hired on or after January 1, 2013
Employees hired on or after January 1, 2013 who are placed in Plan 5 or Plan 6 by SamCERA will be subject to the applicable provisions of sections (B) and (D).
Those safety employees in the Management Sheriff’s sub unit hired on or after January 1, 2013 who are placed in Plan 7 by SamCERA will not be subject to any provisions in sections (A) and (B).
D. Safety Members Retirement COLA:
All safety employees in the Management Sheriff’s sub unit hired or rehired on or after January 8, 2012 will pay up to 50% of the Retirement COLA. COLA costs are included in the Plan 7 statutory rate.
Effective July 5, 2015, all Safety management employees, regardless of plan or hire date, will pay 50% of the Retirement COLA costs as determined by SamCERA.