Memorandum
City of Lawrence
Human Resources Division
Administrative Services Department
TO: |
Frank Reeb, Director of Administrative Services/City Clerk
|
FROM: |
Lori Carnahan, Human Resources Manager
|
CC: |
David Corliss, City Manager Cynthia Boecker, Assistant City Manager Diane Stoddard, Assistant City Manager Jonathan Douglass, Assistant to the City Manager James Wisdom, Interim Director of Information Systems |
Date: |
November 19, 2008
|
RE: |
Longevity Compensation, December 2008
|
Near the end of each fiscal year the City Commission considers whether or not to pay a one-time Longevity payment to full-time regular employees who have completed five or more full and continuous years of full-time regular employment as of January 1 of the current fiscal year. This payment is considered a discretionary pay item for employees to be paid in December of any year it is approved for payment.
The amount of the payment is determined by the number of complete years of service on December 31 of the current year multiplied by a predetermined amount of money for each month of service. For 2008, the total amount of longevity payments, if approved, is $389,815.89. Adjustments downward will be made to this amount for employees who terminate employment prior to the date paid. There are budgeted funds available to cover this amount.
Parameters for Payment of Longevity Compensation
1. It is a discretionary payment considered by the City Commission each year.
2. If approved, Longevity payments:
a. Will commence January 1 of the year following the fifth (5th) year of employment.
(2008: full-time regular employees with a service date of 1-1-2004 or earlier)
b. Be issued by a special paycheck in December.
(2008: December 5, 2008)
c. Credited for all whole years completed as of December 31 at the established rate multiplied by the number of years of consecutive service with the City of Lawrence.
(2008: The established rate of $4.00 per month x 12 months = $48/year of service)
3. Periods of Military leave will not constitute a break in consecutive service, as long as the employee returns to work immediately after discharge.
(2008: Two employees were on active duty in 2008 and one returned from active duty, one was called to active duty, therefore we currently have two employees on active duty at this time.)
4. If Longevity is approved for payment, any employee who retires or is approved for long term disability during the current fiscal year shall receive Longevity Compensation at a pro-rated basis according to the following parameters:
a. 1/12 for each month worked in the current year multiplied by number of years of service multiplied by the annual rate as determined by 2c.
5. Employees, who voluntarily terminate employment, are separated by the City, die, or leave City employment for any reason other than KPERS/KP&F retirement or approved long term disability during the year, are not eligible to receive longevity.
6. If longevity is issued, the following will apply to the checks received:
a. All required federal and state deductions including
i. Income tax withholding
ii. KPERS and KP&F contributions (including double and triple deductions) for active employees
iii. NO KPERS & KP&F contributions for Retirees
b. Garnishments and Tax Levies currently in force
Procedure for Consideration and Payment
a. Administrative Services review MOUs and other documents to determine recommended pay level, develop list of retirees, those approved for disability and other necessary parameters.
b. Information Systems run a list of employees, retirees, those approved for disability and payment amounts based on the information provided from Administrative Services.
c. List is reviewed by Administrative Services and final amount submitted to City Commission for Consideration.
d. If approved, it is processed as a separate payroll to be paid on the Friday that falls between the 3rd to last and 2nd to last payday in the current payroll year.
2008 Information
· 2008 Longevity Compensation: $389,815.89
· Preferred date for City Commission to consider: November 25, 2008
· Date payroll process must begin to make timely payment: November 26, 2008
· Date of Longevity payment (if approved): December 05, 2008
History of Longevity Payment
While the longevity payment program has existed for a longer period of time, the history of the program since 1997 is provided in the following table:
Date
Paid Amount
Pd/Mo Amount
Pd/Year Latest
Date of Service Eligible Cap
on years of Service #
of Emp Rec Pmt Amount
Increase Percent
Increase Total
Amount Paid Amount
Increase Percent
Increase 12/19/97 $3.50 $42 1/1/93 25 410 Unknown Unknown $229,120.43 Unknown Unknown 12/18/98 $3.50 $42 1/1/94 25 412 2 0.4% $232,809.57 $3,689.14 1.6% 12/17/99 $3.50 $42 1/1/95 25 417 5 1.2% $237,854.92 $5,045.35 2.1% 12/15/00 $4.00 $48 1/1/96 25 424 7 1.7% $279,507.96 $41,653.04 17.5% 12/14/01 $4.00 $48 1/1/97 None 431 7 1.7% $294,583.80 $15,075.84 5.4% 12/13/02 $4.00 $48 1/1/98 None 449 18 4.2% $300,859.89 $6,276.09 2.1% 12/12/03 $4.00 $48 1/1/99 None 472 23 5.1% $319,135,93 $18,276.04 6.1% 12/23/04 $4.00 $48 1/1/00 None 480 8 1.7% $333,279.96 $14,168.03 4.4% 12/23/05 $4.00 $48 1/1/01 None 502 22 4.6% $347,251.92 $13,971.96 4.2% 12/08/06 $4.00 $48 1/1/02 None 533 31 6.2% $363,588.00 $16,336.08 4.7% 12/07/07 $4.00 $48 1/1/03 None 563 30 5.6% $380,727.85 $17,139.85 4.7% 12/07/08 $4.00 $48 1/1/04 None 558 -5 -0.8% $389,815.89 $9,088.04 2.3%