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ORDINANCE NO.44054
AN ORDINANCE of the City of Port Angeles
providing for the exclusion of sick
leave payments from Social Security.
THE CITY COUNCIL OF THE CITY OF PORT ANGELES DO ORDAIN
AS FOLLOWS:
Section 1. Sick leave entitlement shall accrue for all
full -time employees, except those in Section 2. of this ordinance
at the rate of one working day of leave for each full month of
continuous full time service. Such leave shall, in accordance
with R.C.W. 41.48.10 thru -.180, be paid on account of the em -_
ployee's illness and excluded as taxable wages under Federal Old
Age and Survivor's Insurance (O.A.S.I.) and in accordance with
Section 209 (b) of the Social Security Act.
Section 2. Uniformed employees covered under the
L.E.O.F.F. Retirement System, Plan I, shall apply for disability
retirement under the provisions of R.C.W. 41.26.120. Disability
pay benefits shall also be excluded as taxable wages under 0.A.S.I.
Section 3. Employees are eligible for payment on
account of illness for the following reasons:
1. Employee illness.
2. Noncompensable injury of an employee
(e.g., those injuries generally not
eligible for worker's compensation
Payments).
3. Employee disability due to pregnancy
or childbirth.
4. Employee exposure to contagious diseases
and resulting quarantine.
5. Employee keeping medical, dental, or
optical appointments.
Section 4. All other leaves of absence with pay shall
not, in accordance with Social Security law and regulation, be
excludable as taxable wages under 0.A.S.I.
Section 5. A11 0.A.S.I. non - taxable payments as
described in this ordinance shall be accounted for separately in
all records, including payroll and budgeting records, so as to
provide for compliance with all necessary federal and state
'�i.w..w_...
•
Z
EMPLOYMENT SECURITY DEPARTMENT
OASI - TAX BRANCH
OLYMPIA, WASHINGTON 98504
January 4, 1982
SPECIAL NOTICE
PLEASE NOTE, THIS IS A CHANGE IN LAW:
It is very important that this memo be routed to the person who is re-
sponsible for payroll preparation and reporting of social security con-
tributions and wages.
This is to advise you, at the earliest possible date, of a change to social
security reporting requirements effective Januaryl., 1982. H.R.4331, as
approved by both the House and the Senate, was signed into law by the
_President on-December 29, 1981. -This law removes the present exemption
from OASI contributions-, of sick pay received by an employee during the
first six months, under an approved plan or system. Explicitly, all sick
pay to an employee during the first six months of illness is reportable for
social security purposes and contributions are payable on such pay.
It should be noted, however, that payments received under worker's compensation
laws are not affected.
Any questions regarding this notice should be directed to the OASI Section,
(206) 753 -5178.
PRATIBHA RAJPAUL
State OASI Administratrator
J4 At
s 1982
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accounting and auditing procedures.
Section 6. There is hereby appropriated in the General
Fund and any other specific fund, an amount sufficient to cover
estimated qualifying excludable sick leave usage for each calendar
year.
Section 7. This ordinance shall take effect January
1980.
PASSED by the City Council of the City of Port Angeles
at a regular meeting of the Council held on the /f74 day
of , 19 7f.
ATTEST:
jete4a
Marian C. Parrish, City Clerk
APPROVED AS TO FORM:
rOgr
Craig Mi er, City Attorney
, - aivteaki a7, 979