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4 <br /> RES-2026-039 Attachment 1 <br /> 2) County Employee Pay and Benefits Plan <br /> Provide a County employee pay and benefits plan that includes: <br /> a. 2% wage increase for permanent employees in active status on June 30, 2026. Continuation of <br /> Merit Pay Program on employees' base salaries, payable in January 2027, at tiers of$572 for <br /> proficient performance; $859 for superior performance or $1,144 for exceptional performance. Page <br /> 257 <br /> b. A change in the salary schedule recognizing $20.02 per hour as the living wage for permanent and <br /> temporary employees and recognizing the 2% wage increase, effective July 1, 2026. Page 259 & <br /> 282 <br /> c. Increase the per pay period County contribution to non-law enforcement employees' supplemental <br /> retirement accounts to $104 per paycheck, continue the mandated Law Enforcement Officer <br /> contribution of 5.0% of salary. Page 277 <br /> d. Continue the County's required contribution to the Local Governmental Employees' Retirement <br /> System (LGERS) for all permanent employees. For FY 2026-27, the Law Enforcement Officers' <br /> (LEOs) rate increases from 16.10 to 17.10 percent of reported compensation, and all other <br /> employees' rate increases from 14.35 to 15.10 percent of reported compensation. Page 276 <br /> e. Continue to provide medical, dental, vision plans, and current voluntary benefit plans to employees. <br /> Page 279 <br /> Page 2 of 5 <br />