Orange County NC Website
AGENDA ATTACHMENT 9 <br /> MEMORANDUM ► <br /> TO: Mr. Neal Evans <br /> Assistant County Manager and <br /> Director' of Finance <br /> FROM: Donald L. Tarkento <br /> MICA Area Manager <br /> DATE: October 13, 1980 <br /> SUBJECT: FICA I (Sick Leave Exclusion of Social. security <br /> Taxes) and <br /> FICA II (Direct Payment of Social Security Taxes <br /> By The Employer) <br /> This memorandum is being prepared at the .request of -you and Mr. <br /> Sam Gattis, Orange County County Manager, for' dist:ri-bUt:i.011 t.cI t1le <br /> orange County Board of County Commissioners. The i7n:t eDt:. of t:lii s <br /> memorandum is to describe the FICA I and PICA 11 services pro- <br /> vided by MICA. <br /> FICA Y <br /> MICA proposes to provide orange County with finauci-ai, and maiYage-- <br /> ment services which will enable the County to utily-zh t:.be prcr- <br /> visions of section 209(b) of the Social Security Act. which <br /> 1 provides for the exclusion of sick and disabilitY Pay from <br /> "wages" for purposes of the Social Security Act- re. sPe' <br /> j cifically, MICA proposes to provide for- the exclusion Of the <br /> } Security taxes from sick and disability pay by: p g <br /> following services to Orange County: <br /> (a) MICA will. provide legal assistance to orange <br /> County to analyze the County's P P y, <br /> assist in the drafting of modified or new or- <br /> dinances; make recommendations for comPllance <br /> J with Social Security regulations; and determine <br /> '• the potential for recovery of overpaid taxes. <br /> MICA will also assist. the County in obtaining <br /> Federal approval of this plan. <br /> (b) MICA will provide systems and financial tech- <br /> nicians to guide and assist the County in the <br /> modification of payroll to to insure <br /> future sick pay exclusions and to prevent tax <br /> overpayments for the County and its employees.. <br /> 'r <br /> i <br /> i <br /> i MANAGEMEKT tMMOVEMr CORPORAMN Of AMERICA a 617 <br /> Mop EfiEAD AVENl1£o DURHAM.NC 27707 a 911>,6B8-9621 <br /> 4 <br /> i <br />