TO: Board of Supervisors
FROM: Christine Briceno, Chief Human Resources Officer
REPORT BY: Joy Cadiz, Staff Services Manager
SUBJECT: Resolution to Establish Retirement Cost Sharing Contributions for Napa Association of Public Employees and Napa Association of Probation Professionals
RECOMMENDATION
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Adopt a Resolution to affirm the retirement cost sharing contributions for Napa Association of Public Employees and Napa Association of Probation Professionals, effective June 21, 2025, for Fiscal Year 2025-2026. (Fiscal Impact: $25,000 expense reduction; General Fund; Budgeted; Discretionary)
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BACKGROUND
Retirement rates are based on two factors: 1) the total employer rate, which fluctuates year-to-year and is based on the actuarial valuation report provided by CalPERS by retirement formula, and 2) the employee statutory rate determined by CalPERS and by retirement formula.
The legislature amended Government Code section 20516 of the Public Employees' Retirement Law to simplify the retirement cost sharing process. Beginning January 1, 2019, public agencies are no longer required to amend their contract with CalPERS to implement new cost sharing contributions.
A provision of the Napa Association of Public Employees (NAPE) Public Services Employee and Supervisory Units and the Napa County Probation Professionals Association (NCPPA) Non-Supervisory and Supervisory Units Memoranda of Understanding dictate the formula for employees to cost share a portion of the contribution toward retirement each fiscal year. For the County to report the cost sharing contributions to CalPERS, signed Side Letter Agreements must be provided to CalPERS. Today's action will affirm the retirement cost sharing contributions for represented Napa County employees in NAPE and NCPPA for Fiscal Year 2025-2026. There is no change to the cost sharing contribution for the Deputy Sheriff's Association units.
The miscellaneous members in the NAPE Public Service Employee and Supervisor...
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