The City of Palmdale has adopted the above subject which provides for the
inclusion of normal member contributions paid by the employer on behalf of
the members as additional compensation through PERS.  The employer paid
member contributions (EPMC) will be considered additional PERS compensation.


The City's take is that reporting the value of EPMC should have no effect on
the calculations the City makes for overtime or other special payments
employees may receive as a factor of base salary.  This benefit is not
subject to state and federal income taxes, social security or medicare
taxes.  The City does not consider the additional PERS compensation credited
each year  as taxable wages to the employee.

I would appreciate any comments from others with a similar PERS situation.


Thanks,


Bill Ramsey
City of Palmdale

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