Modesto Irrigation District Employee Benefits Summary

The District offers a comprehensive benefit package for eligible employees.

Health Insurance

Coverage is effective the first of the month following hire date. The District currently offers the following health plans:

• PacifiCare PPO
• PacifiCare HMO
• Kaiser Permanente HMO

All family members must be enrolled in the same plan.

• Effective January 1, 2007 through the expiration of the Memorandum of Understanding (November 30, 2008) the employee cost sharing will be 10% of the current monthly premium for coverage elected (E only, E+1, E+2 or more)

Chiropractic coverage is contracted through Landmark Health Plan and is included in the cost sharing above. Coverage is effective the first of the month following hire date.

Dental Insurance

Coverage is effective the first of the month following hire date. The District pays 100% of the premium cost for employees and their eligible dependents. The dental plan is insured through Delta Dental of California and pays an annual maximum of $1500 for covered services.

Vision Insurance

Coverage is effective the first of the month following hire date. The District currently pays 100% of the monthly premium for employees and their dependents. Vision care is provided through Vision Service Plan.

Life Insurance

Employees are automatically enrolled in this plan the first of the month following six months of employment. This benefit is for employees only and is underwritten by Aetna Life Insurance Company. The District pays 100% of the monthly premium. The amount of life insurance is 2 times basic annual salary (excludes overtime). The maximum life insurance benefit is $300,000. The premium amount on life insurance over $50,000 must be reported as taxable income.

Long Term Disability

Employees are automatically enrolled in this plan the first of the month following six months of employment. This benefit is for employees only and is underwritten by Aetna Life Insurance Company. The District currently pays 100% of the monthly premium. The plan pays 2/3 of basic monthly salary (excludes overtime) up to a maximum of $6,000, whichever is less.

Employee Assistance & Wellness Program

The District will pay for a maximum of 5 visits per year, per eligible person, to Sierra Vista Family Counseling Services for counseling for employees and their eligible dependents. All information is confidential. The wellness program offers periodic health screening and health educational sessions.

Biennial Routine Physical

The District will pay a maximum of $100 for a bi-annual routine physical for employees only.

Basic Retirement Plan

Effective the first day of employment employees are automatically enrolled in this plan. The District currently pays 100% of the retirement contributions for its employees. The retirement plan provides a monthly benefit at the time of retirement, based on average salary over the highest 36-month period, your years of service with the District and your age. Employees are vested in this plan after 5 years of employment. Effective January 1, 2006 the early retirement benefit rate at age 55 is 2% and 2.75% at age 60.

Supplemental Retirement

The District does not participate in Social Security; however, the District has a Supplemental Retirement Plan in which participation is mandatory. This plan is in lieu of Social Security. Employees contribute 5% of eligible compensation on a monthly basis. The District will match this contribution. The 5% contribution is on a pre-tax basis. Contributions are through payroll deductions only. Employees are always 100% vested in their contributions. Employees become vested in the Districts matching portion after six (6) months of employment.

Medicare Tax

The IRS requires that all employees hired by a state or political subdivision (including temporary and part-time employees) after March 31, 1986, be required to contribute to the Medicare portion of Social Security (FICA). Employees hired after March 31, 1986 contribute 1.45% of gross pay, per pay period, and the District will contribute 1.45% each pay period, for a combined amount of 2.9%. Even though the District does not pay into Social Security (the District withdrew from Social Security in 1983), the IRS has mandated this Medicare Tax.

Survivor Benefit

At the time of an active employee's death, this benefit will be payable to the surviving natural or adopted minor child (ren) under age 18. The benefit payable is 50% of basic monthly wage (excluding overtime) at the time of death and is divided equally among eligible minor children. This benefit is payable through the end of the month in which the minor child attains age 18. Once a child reaches age 18 their benefit stops however, if there are other eligible minor children, the benefit (50% basic salary) is recalculated and distributed equally to the remaining minor child(ren).

Voluntary Benefits

• Deferred Compensation - This benefit is a voluntary benefit and is 100% contributory by the employee through payroll deductions only, or a transfer from another 457 plan.

• Portable Term Life – Employees can purchase additional insurance for themselves, a spouse and/or dependent children through payroll deductions.

• Short Term Disability – Employees can purchase additional disability insurance for themselves through payroll deductions.

• Flexible Spending Account – This is a voluntary benefit and employees can choose to contribute to the Health Care Expense Account and/or Dependent Care.

• Savings Bonds - Savings Bonds are available through payroll deduction.

Workers Compensation - This is provided for on the job injuries or illness.

Sick Leave - All regular full time employees accrue sick leave at the rate of 10 days per year. There is no limit on the maximum that can be accrued.

Employees eligible for retirement can receive sick leave in a cash pay out of 35% for accumulated sick leave hours from 0-400; 50% for hours 401-800; 75% for hours 801 and above.

Vacation – Employees are eligible to take vacation after meeting their one-year of service with the District.

Employment Anniversary Vacation Entitlement

From hire date through 4 yrs. 10 days

From 4th anniversary through 9 yrs. 15 days

From 9th anniversary through 14 yrs. 17 days

From 14th anniversary through 19 yrs. 20 days

From 19th anniversary through 24 yrs. 22 days

From 24th anniversary through 29 yrs. 24 days

From 29th anniversary and over 26 days

Holidays

• New Year's Day
• Martin Luther King Jr Day
• Washington's Birthday
• Memorial Day
• Independence Day
• Labor Day
• Veterans Day
• Thanksgiving Day
• Friday following Thanksgiving
• Christmas Day
• Special Holiday (Day before Christmas or New Year)
• Birthday Holiday (floating)