TO: Board of Supervisors
FROM: Christine Brice?o, Chief Human Resources Officer
REPORT BY: Joy Cadiz, Staff Services Manager
SUBJECT: Resolution Directing the Chief Human Resources Officer to Initiate a Contract Amendment to Implement Retirement Cost Sharing Contributions Changes for Unrepresented Management Miscellaneous, Unrepresented Confidential Miscellaneous, and Unrepresented Management Safety Employees
RECOMMENDATION
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Adopt a Resolution directing the Chief Human Resources Officer to initiate a contract amendment to implement the retirement cost sharing contributions for Unrepresented Management Miscellaneous, Unrepresented Confidential Miscellaneous, and Unrepresented Management Safety employees, effective July 22, 2025, for Fiscal Year 2025-2026. (No Fiscal Impact)
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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. CalPERS recently notified the County that this Government Code amendment does not apply to unrepresented employees. To update retirement cost sharing rates, the following process needs to occur to amend the CalPERS contract.
1. Napa County submits to CalPERS cover letter, Resolution, and simple majority signatures.
2. CalPERS expedites documents needed for contract amendment.
3. Napa County HR submits requests to Napa County Clerk of the Board and County Counsel for Resolution of Intent and First Reading of Ordinance.
4. Napa County conducts simple majority employee vote.
5. Second Reading of Ordinance.
6. ...
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