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I <br />Exceptional respectively. For an employee making $60,000 a year this equated to a <br />1.3 percent and 2.5 percent amount for Superior and Exceptional. <br />7. Subsidy for Dependent Health Insurance <br />For many years, Orange County has provided a subsidy for dependent health <br />insurance coverage. Effective January 1, 2003, the County increased the subsidy from <br />40 percent of the cost of dependent coverage to 52 percent to offset the impact on <br />employees. This subsidy provides a significantly greater benefit (when considered in <br />relation to salary) for a lower salaried employee than a higher salaried employee. The <br />purpose of the subsidy is to make dependent health coverage more affordable for <br />employees, particularly lower salaried employees who might otherwise not be able to <br />participate in this coverage. <br />As of June 9, 2005 <br />