CZU PROCEDURES FOR MASS FIREFIGHTER I SEPARATIONS

CZU PROCEDURES FOR MASS
FIREFIGHTER I SEPARATIONS
1.
The attached “Exit package” must be completed and reviewed by the Firefighters’ Supervisor
PRIOR to signing out at Felton Headquarters.
PLEASE ONLY TURN IN THE DOCUMENTS REQUIRING YOUR SIGNATURE AND THE
EXIT SURVEY. ALL OTHER DOCUMENTS ARE INFORMATIONAL AND FOR YOUR
REFERENCE ONLY.
2.
Supervisors must submit completed and signed timesheets and meal reports and for
separating FFIs in accordance with directives from the Personnel and Finance offices; typically
one week prior to separation.
3.
Firefighters will report to Felton Headquarters in work uniform at 0800 hours and are all
expected to stay until 1200 hours, unless directed otherwise. All separating Firefighters
are compensated for 4 hours to allow time for the sign out process. The 4 hours will not be
reflected on the time sheet but will be handled by the Personnel Office.
4.
Firefighters will check in at the TRAINING OFFICE where they will be grouped and assigned
check out times.
5.
The SERVICE CENTER, PERSONNEL, and FINANCE will process each group as assigned
by the Firefighter I Coordinator.
6.
If a Firefighter is unable to sign out on their assigned date, they must contact the Firefighter I
Coordinator to schedule an appointment to complete their sign-out process as soon as
possible.
7.
Use the CZU Check-Out Sheet to insure you have completed all the necessary paperwork
and procedures for the Warehouse, Personnel, and Finance in order to separate from
employment.
8.
Upon separation, safety gear must be laundered and returned to the Service Center in good
condition. Employees are financially responsible for any lost or missing gear at the time of
separation. Those Firefighters that are also County Volunteers must return the additional gear
that was assigned during fire season.
9.
Bring a check or money order for all pay meals, including pay meals consumed at other
stations.
10.
COBRA Insurance If you choose to enroll in COBRA Health, Dental, and/or Vision coverage,
you will need to complete additional enrollment forms at the HQ Personnel office.
11.
Last but not least – BE PATIENT! You will be here for the full 4 hours. Our staff is here to
assist you with this lengthy process, but it goes more smoothly with a good attitude.
STATE OF CALIFORNIA
SEPARATION/DISPOSITION OF CALPERS CONTRIBUTIONS
STD. 687 (REV. 10/2004)
THE FOLLOWING CONTAINS INFORMATION ON THE RIGHTS OF MEMBERS IF THEY ARE SEPARATING FROM STATE
EMPLOYMENT, WHICH INCLUDES ACCEPTING A POSITION AT A PUBLIC AGENCY COVERED BY ANOTHER
CALIFORNIA PUBLIC RETIREMENT SYSTEM, CREATING RECIPROCAL RIGHTS
NOTE: If you are moving from one CalPERS covered employer to another, you may not withdraw your CalPERS contributions
A.
NOTICE TO FIRST TIER MEMBERS ELECTING A REFUND OF
RETIREMENT CONTRIBUTIONS
and inform CalPERS of the name of the public agency in which
you will be or are employed.
2.
The refund you receive from CalPERS is subject to 20% Federal income tax
withholding. Withholding applies only to the portion of your refund that
is subject to Federal income tax (i.e., interest your contributions have earned
and any tax deferred contributions, if applicable). Whether you elect to
receive your refund or roll it over, you have the option of having 2% of the
taxable portion withheld for California state income tax. For additional
information on income tax, rollovers, and excise tax, refer to the
BAS-500, "IMPORTANT CALPERS REFUND TAX INFORMATION",
attached.
B.
NOTICE TO SECOND TIER MEMBERS WHO ARE TERMINATING
EMPLOYMENT
If you are a vested Second Tier member, and you terminate your employment, your service will be placed in a deferred retirement status without
action on your part. When you reach age 55, you will be eligible to receive
a retirement allowance from CalPERS. (You are vested if you have at least
10 years of service credit.)
C.
Mendocino
Merced
Orange
Sacramento
San Bernardino
San Diego
San Joaquin
D.
– Other California Public Agencies:
Cities of Concord, Costa Mesa (safety only), Fresno, Oakland
(non-safety), Pasadena, Sacramento, San Clemente (non-safety),
San Diego, and San Jose; East Bay Municipal Utility District, East
Bay Regional Park District; Contra Costa Water District; County
of San Luis Obispo, and the City and County of San Francisco; Long
Beach Schools Business Management System; Los Angeles City
Retirement System; Los Angeles County Metropolitan
Transportation Authority, California Administrative Services
Authority.
b.
You elect to leave your contributions on deposit with CalPERS
c.
The basic death benefit or disability retirement;
d.
A rate of contribution to the public agency retirement system
based on your age of entry into membership in CalPERS or
another reciprocal retirement system.
If you wish to advise CalPERS directly of your election to establish
reciprocity, please send written correspondence to the address listed
under Section D.
ALL MEMBERS WHO ACCEPT EMPLOYMENT COVERED BY THE
STATE TEACHERS' RETIREMENT SYSTEM, LEGISLATORS' RETIREMENT SYSTEM, OR THE JUDGES' RETIREMENT SYSTEM I/II
1.
As a member of CalPERS accepting employment covered by the State
Teachers' Retirement System, Legislators' Retirement System, or
Judges' Retirement System I/II, you will have certain rights if you elect
to leave your contributions on deposit with CalPERS and inform
CalPERS of the name of the other retirement system.
2.
If you elect to continue your membership, the final compensation
used to determine your benefits under CalPERS will be the highest
earned under the two systems provided you retire concurrently under
both systems.
3.
Contributions you elect to leave on deposit in CalPERS may not be
withdrawn while you remain in employment covered by one of these
retirement systems.
4.
If you wish to advise CalPERS directly of your employment
covered by one of these retirement systems, please send written
correspondence to the following address.
CalPERS
Member Services Division, Unit 841
P. O. Box 942704
Sacramento, CA 94229-2704
(888) CalPERS 225-7377
Telecommunications Device for the Deaf
(916) 795-3240; FAX (916) 795-1224
As a member of CalPERS accepting employment covered by one of the
reciprocal retirement systems, you will have certain rights if:
You enter employment in which you become a member of a
reciprocal system within 6 months after separating from CalPERScovered employment, and
Your service under all reciprocal systems will be considered to
determine eligibility for benefits under the several systems;
NOTE: Be sure to notify CalPERS of any future address change to
ensure delivery of your Annual Member Statement.
San Mateo
Santa Barbara
Sonoma
Stanislaus
Tulare
Ventura
a.
b.
4.
– The University of California
1.
The final compensation used to determine your benefits under
CalPERS will be the highest earned under the two systems
provided you retire concurrently under both systems;
Contributions you elect to leave on deposit in CalPERS may not be
withdrawn while you remain in employment covered by one of the
reciprocal systems.
At present the following are CalPERS reciprocal systems:
Alameda
Contra Costa
Fresno
Imperial
Kern
Los Angeles
Marin
a.
3.
ALL MEMBERS WHO ACCEPT EMPLOYMENT COVERED BY A
RETIREMENT SYSTEM HAVING A RECIPROCAL AGREEMENT
WITH CALPERS
– 1937 Act County System (inclusive of Districts affiliated with each
County Retirement System):
The rights of such membership if continued are:
NOTE: Be sure to notify CalPERS of any future address change
to ensure delivery of your Annual Member Statement.
PRIVACY NOTIFICATION
The information you are asked to provide on this form is requested by the Office of the State Controller,
Personnel/Payroll Services Division. This notice is required by Section 1798.17 of the Information Practices Act
of 1977 (California Civil Code Sections 1798 through 1798.76) and the Federal Privacy Act (5 USC 552a, subd.
(e)(3)) to be provided whenever an agency requests personal information from an individual.
The information on this form is to be used by the State Controller's Office and the Public Employees'
Retirement System (CalPERS) for the purposes of identification and processing retirement contributions. Where
authorized by law, address information may be transferred to the following governmental agencies: Internal
Revenue Service and Franchise Tax Board. Certain items of information provided on this form may be transferred
to the following governmental agencies where authorized by law: Employment Development Department,
Department of Social Services, Social Security Administration, Federal Internal Revenue Service, California State
Franchise Tax Board, other state income tax bureaus, and other governmental entities when required by state or
federal law.
It is mandatory that you furnish the information requested on this form. Failure to furnish the requested
information may result in an inaccurate determination of credit for State service, payroll calculations, and
retirement and/or health benefits.
Legal references authorizing maintenance of this information include the Internal Revenue Code,
Sections 6011, 6051 and 6109 (26 USCA 6011, 6051, 6109), and the regulations thereto.
Employees have the right to review their own personal information maintained by the State
Controller's Office, unless access is exempted by law. The following office is responsible for the system of
records and shall, upon request, inform you of the location of your records and the categories of persons using
the information therein: Personnel/Payroll Services Division, State Controller's Office, P. O. Box 942850,
Sacramento, CA 94250-5878.
STATE OF CALIFORNIA
SEPARATION/DISPOSITION OF CALPERS CONTRIBUTIONS
STD. 687 (REV. 10/2004)
IMPORTANT CALPERS REFUND TAX INFORMATION
The following consists of summarized tax information and is provided
in accordance with Section 402(f) of the Internal Revenue Code. AS
CALPERS CANNOT PROVIDE SPECIFIC INFORMATION OR
TAX ADVICE, PLEASE SEE YOUR TAX CONSULTANT, THE
INTERNAL REVENUE SERVICE OR THE STATE FRANCHISE
TAX BOARD. FOR ADDITIONAL INFORMATION CONCERNING ROLLOVERS, CONSULT THE APPROPRIATE FINANCIAL INSTITUTION OF YOUR CHOICE.
to be rolled over. Also ineligible for rollover treatment is the amount
of a distribution that is necessary to satisfy the minimum distribution
requirements that apply after you separate from employment or you
turn age 70 1/2, whichever occurs later.
ROLLOVERS – An "eligible rollover distribution" consists of the
taxable portion of a refund of your contributions, including
interest, due to a separation from all CalPERS-covered employment. You may avoid current taxation on any portion of the taxable
amount of an eligible rollover distribution by rolling over that
portion into an individual retirement arrangement (IRA) or another
qualified employer retirement plan that accepts rollover contributions. A tax-free rollover of the taxable amount of an eligible
rollover distribution may be accomplished in one of the following
ways:
1) receipt of a CalPERS service or disability retirement benefit, paid as
a monthly allowance over you/your beneficiary's life; or
1)
2)
Direct Rollover –You may direct CalPERS to transfer all or any
portion of the taxable amount of the distribution to a specified
IRA or qualified defined contribution plan that accepts rollovers.
It cannot be made to another defined benefit plan such as
CalPERS. However, the portion to be directly rolled over must be
at least $500. Taxes will be reportable when you take the money
out of an IRA or other qualified plan.
Regular Rollover –You may take an in-hand distribution and,
not later than 60 days after you receive the distribution, transfer
all or a portion of the taxable portion of the distribution to an IRA
or qualified plan that accepts rollovers. Taxes will be reportable
when you take the money out of an IRA or other qualified plan.
Even if you plan to roll over the taxable portion of the eligible
distribution, unless you elect a Direct Rollover, you will only receive
80% of your distribution. Federal tax rules require CalPERS to
automatically deduct 20% federal tax withholding from the taxable
portion of your refund, if it is over $200.
If you wish to make the Regular Rollover for the full 100%, you will
have to make up the 20% difference out-of-pocket. You will also be
taxed on the 20% that was withheld. When filing your individual tax
return you then can get a refund of the amount withheld to the extent
you have no further tax liability.
Early distributions from a qualified retirement plan are subject to an
early withdrawal penalty tax of 10% federal and 2 1/2% State tax on
the taxable portion of the distribution PLUS any income tax due on
the distribution if it is received prior to age 59 1/2, unless an exception
applies.
Please be aware not all distributions are eligible to be rolled over. Any
distribution that is part of a series of substantially equal periodic
payments made at least annually under a life annuity, over life
expectancy or over a specified period of 10 or more years is ineligible
(BAS-500)
EXCEPTION TO THE ADDITIONAL TAX – There are some
instances where an individual will be exempt from the early withdrawal
penalty tax even if he/she takes an early distribution from a qualified
retirement plan. These are as follows:
2) a lump sum distribution, if made to a beneficiary because of your
death; or
3) a lump sum distribution, if made to you because of your separation
from service after attaining age 55 or after becoming disabled.
FIVE AND TEN-YEAR AVERAGING / CAPITAL GAIN – If you
receive a lump sum distribution after you are age 59 1/2, you may be
able to make a one-time election to figure the tax on the payment by
using "5-year averaging". To qualify for 5-year tax averaging, you
must be at least age 59 1/2 and have participated in CalPERS (the plan
making the distribution) for no less than 5 years before the year the
distribution is made.
If you receive a lump sum distribution and you were born before
January 1, 1936, you can make a one-time election to figure the tax on
the payment by using "10-year averaging" (using 1986 tax rates).
Only one election is available to an individual, and if made, eliminates
the ability to elect 5-year averaging and capital gain treatment after
attaining age 59 1/2. However, any 10-year averaging election made
prior to January 1, 1987, and before attaining age 59 1/2, does not count
toward your one election.
If you were born prior to January 1, 1936 and you receive a lump sum
distribution, any pre-1974 CalPERS contributions you paid (if applicable) may be taxed as long-term "capital gain" at a rate of 20%.
CALIFORNIA STATE TAX WITHHOLDING – Whether you elect
to receive a refund OR directly roll over your contributions, you may
choose to have state tax withheld or not withheld. State tax, if
withheld, is 2% of the taxable portion of the refund. An individual also
has the right to revoke or change their choice prior to the mailing of
their contributions.
For California residents who do not make a choice, 2% will automatically be withheld for State tax even if you elect a rollover.
For individuals who reside outside of California, no state tax will be
withheld unless specifically requested. Please be aware that you may
still owe California state taxes.
Publications are available from the Internal Revenue Service which
provide specific information on special tax treatment on lump sum
distributions. If you have state tax liability questions, contact the
State Franchise Tax Board.
STATE
E OF CALIFORNIA
A
NATURAL RES
SOURCES AGENC
CY
Edmund G. Brown Jr., Governo
or
DEPARTMENT OF FORESTRY
Y AND FIRE PROTECTION
P..O. Box 944246
SA
ACRAMENTO, CA
A 94244-2460
(916) 653-7772
Website:
W
www.fire.ca
a.gov
Novemb
ber 17, 2014
4
*POLIC
CY CHANG
GE*
PLE
EASE READ
D
All Firefig
ghter I’s sep
parated due
e to a layofff situation w
will now have
e their time base changed
to interm
mittent. This means yo
ou are not officially
o
sep
parated, but simply “turned off”. When
you return, the proc
cess will be simplified as
a you will o
only need to
o be “turned
d on”. Your
benefits will work th
he same wa
ay; turned offf now, turne
ed on upon
n returning.
This doe
es not affectt your unem
mployment eligibility.
e
Sincerely,
Carla Delnegro
Carla De
elnegro
Senior Personnel
P
Specialist,
S
CZU Headquarters
“The Departm
ment of Forestry and
a Fire Protectio
on serves and saffeguards the peopple and protects the property andd resources of Caalifornia.”
Firre Fighter I “N
Non-Wo
ork Stattus”
Fact Sh
heet
The follow
wing information expla
ains new terrminology, in regards tto the statu
us of a Fireffighter
I (FFI) at the end of their
t
norma
al work (fire
e) season, a
and is inten
nded to answ
wer questio
ons
arising fro
om the chan
nge.
Ins
stead of beiing “Separa
ated” as in the
t past, FF
FI’s are now
w placed in
n a “Non-Wo
ork
Sta
atus” where
e they are converted
c
to
o an interm
mittent time base at the
e end of the
eir
normal work season.
s
Le
eave credits
s (annual le
eave, vacattion, and ho
olidays) will be
bought out an
nd FFI’s will still have the
t option tto rollover o
or buyout any PLP cre
edit
balances they
y choose. FFI’s
F
in “No
on-Work Sta
atus” are sttill eligible ffor
unemploymen
nt benefits.
Wh
hen a FFI voluntarily
v
le
eaves employment, fo
or any reaso
on, the emp
ployee MUS
ST
in writing. They are n
pro
ovide their resignation
r
not eligible for unemployment benefits
and they will be
b permane
ently separrated from S
State servicce. They w
will still have
e
retturn rights the next sea
ason, provid
ded they m
meet rehire rrequiremen
nts (work 60
0
continuous ca
alendar day
ys, recommended for rrehire, etc.)), but they w
will not be p
placed
in a “Non-Work Status”.
Up
pon initial hiire, each FF
FI will comp
plete “Non-W
Work Statu
us” docume
ents (the
Ca
alPERS Membership Disposition,
D
Disposition
n of all PLP
P credits, an
nd Cobra
Ele
ection for co
ontinuation of benefits
s). Personn
nel will utilizze these pre
efilled
documents fo
or the “end of
o the work
k season” prrocess, with
h the choices that are
ind
dicated at hire. Should
d a FFI late
er want to m
make chang
ges to any o
of their original
cho
oices, they are to notiffy personne
el immediattely. When
n in a “Non--Work Statu
us”,
FF
FI’s benefits
s remain suspended un
ntil they retturn to workk.
Wh
hen a FFI re
eturns to “W
Work Status
s” for fire se
eason, theyy will have tthe opportu
unity
to confirm the
eir benefit choices (i.e. add/delete
e a depende
ent, cancel coverage,
nges, etc.). Since they
y are not be
eing separa
ated each year, when tthey
address chan
retturn to “Work Status”, the benefits
s they originally had, w
will commence without
additional doc
cuments to complete, unless prevviously unre
eported cha
anges have
e
curred. Alll other volu
untary ded
ductions in
n place prio
or to reduc
ction in tim
me
occ
ba
ase (such as
a auto/hom
me loan pa
ayments, b
bank deduc
ctions, etc
c.) will resu
ume
up
pon return to “Work Status”.
S
Revised 9/2
23/2014 Questiion and
d Answ
wers
1. Will a FFI be rem
moved from Direct Dep
posit when tthey move to “Non-Wo
ork Status”?
?
Yes, th
hey will be removed frrom Direct Deposit,
D
to allow any p
pay owed tto the
Deparrtment (i.e., meals, uniiform allowa
ances, etc.)) to be ded
ducted from their final p
pay.
2. Can a FFI cash out
o their retirement if in
n “Non-Worrk Status”?
n order to cash
c
out rettirement, em
mployee mu
ust resign, iin writing, a
and therefo
ore
No. In
their status
s
will ch
hange from
m “Non-Worrk Status” to
o permanen
ntly separated and not
eligible
e for unemp
ployment benefits.
b
m
Timely
y Payment o
of Wages ssince this iss not a
3. Does the Unit still have to meet
“Separation”?
The em
mployee is not “separa
rating”, whic
ch means th
hat Labor C
Code 203 d
does not app
ply,
howev
ver, it is the
e expectatio
on of the De
epartment tthat the emp
mployee sha
all have theiir pay
issued
d timely usin
ng Labor Code
C
203 as
s a guide.
4. At wha
at point do we pay the
e uniform allowance to
o the FFI’s?
Uniforrm allowanc
ces will be paid
p
at the same time as the restt of their fin
nal pay.
5. If a FF
FI accepts an
a LT FAE assignmen
nt, does the
e employee have a righ
ht of return to a
FFI po
osition upon
n completio
on of the assignment?
No, th
here are no reinstatement rights to
o the FFI position, unlless there h
has been 60
0
contin
nuous calen
ndar days in
n that class,, in the currrent or prevvious seaso
on, an if the
e FFI
meets
s all other re
ehire requirrements.
6. If a FF
FI is in “Non
n-Work Stattus” and is called to pa
articipate in
n an adminiistrative
investigation, or to
t represen
nt the Department at a hearing orr other task, how are th
hey
compe
ensated forr this time?
Since the employ
yee was no
ot “separate
ed”, they are
e paid for a
all hours, on
n an hour fo
or
hour basis,
b
using
g their interm
mittent time
e base the ssame as an
ny other inte
ermittent
emplo
oyee, up to 53 hours off work (the weekly thre
eshold for E
EDWC).
Revised 9/2
23/2014 7. Will this change the RPP process?
There will be no change to the RPP process. The Unit will send out RPP paperwork to
FFI’s during the same timeframe as they would normally would.
8. Will this new status allow for the employee to change their benefit enrollment options
(i.e., dependents, plan, etc.) upon return to “Work status”?
Yes. Employees should contact their assigned Personnel Specialist to report any
changes to their coverage prior to reenrollment.
9. Are there any changes to the types of leave credits that are cashed out?
No, the rules for leave credit cash out will not change. Employees will still be able to
carry-over or cash out VPLP/PLP credits and all other eligible leave credits will be
cashed out upon conversion to “Non-Work Status”.
10. Does this process apply to other classifications (i.e., LT FAE, LT FFII, etc.)?
No, this process only applies to FFI’s.
11. What happens if a FFI resigns (i.e. return to school, etc.) prior to the end of fire
season?
The FFI must provide their resignation, in writing. The FFI’s status will then change
from “Non-Work Status” to “permanently separated” and will not be eligible for
unemployment benefits.
12. If a FFI doesn’t return to work the following fire season, what is their status?
Returning FFI’s have three opportunities to waive a job offer. If the Unit contacts the
FFI during the hiring process and requests the employee to return to work, and the
employee does not respond within a reasonable timeframe or does not accept the
work, this is considered one waiver. The Department can attempt this contact up to
three times during a “normal declared fire season”. The third time of either “no
response” or “decline to work”, constitutes a third waiver thus severing the
employment relationship via a voluntary resignation effective the date of the
third waiver.
If the Department calls the employee back to work during non-fire season, and the
employee waives to return to work, this is not deemed a waiver since it is outside of the
“normal declared fire season”.
Revised 9/23/2014 "COBRA"
GROUP CONTINUATION BENEFIT COVERAGE
Rates for January 1, 2014 thru December 31, 2014
Rates are calculated at 102%. Not all carriers, however, will require 102%.
HEALTH
PLAN CODE
PLAN NAME
1 Party
2 Party
3 Party
205
Blue Shield HMO
$668.12
$1,336.24
$1,737.11
042
Blue Shield Net Value
$587.30
$1,174.59
$1,526.97
056
Kaiser
$674.84
$1,349.68
$1,754.59
$935.54
$1,871.09
$2,432.41
**** Kaiser Out-of-State
222
PersChoice
$656.40
$1,312.80
$1,706.64
045
PersSelect
$606.85
$1,213.70
$1,577.81
278
PersCare
$712.70
$1,425.41
$1,853.03
$49.45
$86.83
$125.81
$55.37
$98.41
$143.29
**** These premiums cover all regions of Kaiser Out-of-State
007
Delta Premier (Basic Plan)
Rank and File Employees Only
VISION
DENTAL
007
Delta Premier (Basic Plan)
Dependents of Rank and File Employees
009
DeltaCare USA
$18.07
$29.65
$41.01
020
Premier Access
$16.96
$27.48
$38.48
016
Safeguard
$16.91
$27.40
$38.37
025
Western Dental
$15.01
$24.78
$35.15
Vision Service Plan
$8.81
$8.81
$8.81
Premier Vision Service Plan
$15.50
$22.20
$30.36
451-001 (Non Coben)
451-002 (Coben)
FOR MORE DETAILED INFORMATION REGARDING THESE PLANS GO TO:
http://www.dpa.ca.gov/benefits/main.htm
FOR ENROLLMENT FORMS GO TO:
http://www.santacruzcountyfire.com
and Click on the link for CZU Personnel

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