ARCHDIOCESE OF NEW YORK

Transcription

1 ARCHDIOCESE OF NEW YORK PARISH FINANCE OFFICE Parish/School Employee Compensation/Benefits Estimated Budget Cost Guide

2 Special Note: The amounts contained in this document are guidelines for budget assumptions that are based on the most reliable estimates available at this time. These are suggested amounts and should be factored in your budgeted projections for the upcoming fiscal year. Keep in mind that this guide is designed to provide you with best-cost estimates as a means to aid you in substantiating your various personnel cost assumptions. Similarly, it is also expected that you will provide your own best estimates regarding employee related cost considerations such as staffing requirements and related expenses, etc. Furthermore, beyond the cost estimates that are detailed in this document, please be sure to give your own additional careful consideration when factoring your costs for all other items on both the expense and income side that need to be deliberated for your annual budget Estimated Budget Cost Guide Page 2 of 9 April 2015

3 Priests: Stipends for full time Priests: Budgeted Increase 2% Current Budgeted th Month Annual Ordained Base Base Flat Rate Total 1 Parochial Vicars (=) 1-5 years $2, $2, $ $30, years $2, $2, $ $30, years $2, $2, $ $30, years $2, $2, $ $31,228 Pastors/Administrators Any $2, $2, $ $31,984 Travel Allowance/Reimbursement 2 : Without Car: $1,500 ($125 per month) With Car: $2,100 ($175 per month) Automotive Insurance Allowance: Location Bi-Weekly Monthly Yearly Bronx $ $ $2,657 Dutchess $ $ $1,389 Staten Island $ $ $2,650 Manhattan $ $ $1,856 Orange $ $ $1,362 Putnam $ $ $1,597 Rockland $ $ $1,434 Sullivan $ $ $1,568 Ulster $ $ $1,314 Lower Westchester $ $ $1,392 Upper Westchester $ $ $1,378 Other Allowances: Pension Retreat Continuing Education $4,000 (Priests) $ 400 (Priests & Deacons) $ 400 (Priests) Health Insurance - PPO (Medical, Dental, Vision, Life, AD&D) Current Sept Dec 2015 $1, per month 4 months $4,868 Effective Jan Aug 2016 $1, per month 8 months $10,027 Premium Costs for $15,000 Basic Life & AD&D are included in the totals. Section Notes: Worker s Compensation: (not applicable to Clergy members) Property, Liability & Casualty Insurance (PIP): (please see page 8 for applicable rates) 1 Rounded to nearest dollar 2 Priests must choose either an Allowance or a Reimbursement Plan. - Allowance - monthly payment of the amount indicated above - Reimbursement - paid upon the submission of receipts for a sum no higher than the amount indicated above 2016 Estimated Budget Cost Guide Page 3 of 9 April 2015

4 Religious Workers: Stipends for Religious Workers: Monthly Total 1 Annual Total Brothers $2,872 $34,464 Sisters $2,872 $34,464 Allowances: Monthly 1 Yearly Travel (if necessary) $ 100 $ 1,200 Domicile $ 517 $ 6,204 Pension $1,347 $16,169 Annually the Archdiocese will reimburse each Parish or School $1,563 for each religious Brother or Sister that is working at the Parish or School. Other Allowances: Health Insurance - PPO (Medical, Dental, Vision) Medical: Current Sept Dec 2015 $1, per month 4 months $ 4, Effective Jan Aug 2016 $1, per month 8 months $ 8, Total $12, Medicare Supplemental Coverage: Current Sept Dec 2015 $ per month - 4 months $ 2, Effective Jan Aug 2016 $ per month 8 months $ 5, Total $ 8, Vision: Current Sept Dec 2015 $ 4.14 per month 4 months $16.56 Effective Jan Aug 2016 $ 4.14 per month 8 months $33.12 Total $49.68 Dental - Option 1 Current Sept Dec 2015 $ per month 4 months $ Effective Jan Aug 2016 $ per month 8 months $ Total $ Dental Option 2 Current Sept Dec 2015 $ per month 4 months $ Effective Jan Aug 2016 $ per month 8 months $ Total $ Worker s Compensation: (not applicable to Religious workers) Property, Liability & Casualty Insurance (PIP): (please see page 9 for applicable rates) 2016 Estimated Budget Cost Guide Page 4 of 9 April 2015

5 Section Notes: 1 Rounded to nearest dollar Non Bargaining Lay Workers: Salaries for Lay Workers: General Lay: Current gross salary plus a merit increase on anniversary date, if approved by Pastor, Principal or Department Head and within the salary range for the position. Benefits: Taxes: Social Security (6.2% on annual earning up to $118, % on total annual earning for Medicare) = 7.65% Pension: 11.0% of Gross Earnings up to $95,000 per year, per eligible employee 2 NYS Unemployment Insurance 3 : Short Term Disability Insurance: $ per year / $6.78 per month Long Term Disability Insurance 4 : $ per $100 salary x 12 months Worker s Compensation: (please see page 8 for applicable rates) Property, Liability & Casualty Insurance (PIP): (please see page 9 for applicable information and rates) Life Insurance and AD&D (per $1,000 salary x 12 months) 5 : Non-Bargaining Faculty: Parish Schools $0.29 Private Schools $0.29 Lay Employees $0.29 Health Insurance: Employee (-)Portion 1 ( See Schedule) Total Employer Cost Single Current Sept - Dec $ per month 4 months $2, $ $ 2, Effective Jan - Aug $ per month 8 months $5, $ $ 5, $ 7, People Current Sept - Dec $1, per month 4 months $ 5, $ $ 5, Effective Jan - Aug $1, per month 8 months $11, $1, $ 10, $15, Family Current Sept - Dec $2, per month 4 months $ 9, $ $ 8, Effective Jan - Aug $2, per month 8 months $19, $1, $17, $26, Medicare Supplement Plan 6 (Billed to the Retirees for the premiums (100% Paid by Retiree)): Single 4 mo. $ 1, mo. $ 3, Total Cost $5, Section Notes: 1 Employee Portion based on Non-Bargaining Full Time Employees, 35+ hours per week salary <$50,000 2 Eligible if: over 3 years service, at least 25, & work 20 + hours per week 3 With the percentage entered in the designated box on the worksheet (top left of Personnel schedule tab), the UI amount will automatically be calculated and will populate each employee s costs accordingly. If your unemployment compensation is on a reimbursement method, assume a maximum $405 weekly payment for any anticipated laid-off employee(s). 4 Bargaining & Non-Bargaining; Faculty, Employees, etc.; Personnel must work continuous annual workweek of 30+ hours & teachers must work 20+ hours per week to be eligible Estimated Budget Cost Guide Page 5 of 9 April 2015

6 5 Available for all employees working 20+ hours per week 6 Medicare Supplement represents insurance coverage for persons for whom Medicare is Primary. Bargaining Lay Workers: Salaries for Lay Workers: Full Time Teachers Budget 1% increase Elementary Part Time Teachers : Benefits: Teachers who working less than 5 days per week: Non-degreed $ Degreed $ Teachers who work a half day: Non-degreed $ Degreed $ Teachers who work 5 days per week, but only part of the day receive a pro-rated share of a full-time salary. Consult with the Associate Superintendent for Personnel for details regarding this salary arrangement. Taxes: Social Security (6.20% on annual earning up to $118, % on total annual earning for Medicare) = 7.65% Pension: 11.0% of Gross Earnings up to $95,000 per year, per eligible employee 2 Teachers Supplemental Pension: 5% of gross salary (in addition to Pension above) 3 NYS Unemployment Insurance 4 : Short Term Disability Insurance: $81.36 per year / $6.78 per month for each employee Long Term Disability Insurance 5 : $ per $100 salary x 12 months AD&D: $ 0.01 per $1,000 of salary Health Insurance Employee Portion: % Worker s Compensation: (please see page 8 for applicable rates) Tax Deferred Annuity Match: For budgeting purposes, use the average annual amount of $1,750 for every FULL-TIME teacher and principal. Life Insurance (per $1,000 salary x 12 months) 6 : Parish Schools $0.29 Health Insurance (monthly): For Plan September-December 2015 to January-August 2016 (teachers will contribute via payroll deductions): Health Insurance: Employee (-)Portion 1 ( See Schedule) Total Employer Cost Single Current Sept - Dec $ per month 4 months $2, $ $ 2, Effective Jan - Aug $ per month 8 months $5, $ $ 5, $ 7, People Current Sept - Dec $1, per month 4 months $ 5, $ $ 5, Effective Jan - Aug $1, per month 8 months $11, $1, $ 10, $15, Estimated Budget Cost Guide Page 6 of 9 April 2015

7 Family Current Sept - Dec $2, per month 4 months $ 9, $ $ 8, Effective Jan - Aug $2, per month 8 months $19, $1, $17, $26, Employee Portion based on Full Time Bargaining Lay Faculty FCT contract Flexible Spending Account Effective January 1, 2006, a Flexible Spending Account Program and Qualified Transportation Benefit (FSA & QTB) are available to employees in parishes with schools who desire to participate in such program according to the terms and conditions of said program. Note: A member school is not required to provide an FSA program unless 35% of the full-time teachers participate. Cost to Employer: Per Employee Per Month (PEPM) Flexible Spending Account $4.25 monthly PEPM Commuter Benefits (Parking & Transportation) $3.00 PEPM Retirement Bonuses: Teachers who retire with thirty (30) or more years of experience in ACS schools as of June 30, 2012, are eligible for the following amounts: 1. Those who retire by June 30, 2012 shall receive $8, Those who retire by June 30, 2014 shall receive $5, Those who retire by June 30, 2015 shall receive $3,000 These payments are made in two installments, the first by September 15 th and the second by November 15 th following retirement. Section Notes: Page 6 Round to nearest dollar 2 Eligible if: over 3 years service, at least 25, & work 20 + hours per week 3 Teachers only 4 With the percentage entered in the designated box on the worksheet (top left of Personnel schedule tab), the UI amount will automatically be calculated and will populate each employee s costs accordingly. If your unemployment compensation is on a reimbursement method, assume a maximum $405 weekly payment for any anticipated laid-off employee(s). 5 Bargaining & Non-Bargaining; Faculty, Employees, etc.; Personnel must work continuous annual workweek of 30+ hours & teachers must work 20+ hours per week to be eligible. 6 Available for all employees working 20+ hours per week 2016 Estimated Budget Cost Guide Page 7 of 9 April 2015

8 Worker s Compensation (listed by job description): Premium rate will be FLAT Code Job Description Worker s Compensation Rate Per Employee Per Year 0908 Part time domestic workers 20 hours or less workers employed inside or outside $84.67 per employee a rectory or convent to include cooks, housekeepers, gardeners, and private chauffeurs 0913 Full time domestic workers over 20 hours see 0908 $ per employee Per $100 Lay Staff Payroll All professional employees hired by a parish including secretary, assistants, sextons, $0.51 per $100 salary organists and/or choir members, professional employees such as nurses, therapists, psychiatric counselors, dieticians, administrators, clerical, professional employees in home health care to include registered and licensed practical nurses, physical, speech and/or occupational therapists, medical social workers and social caseworkers School professional employees and clerical help including principals, lay teachers, aids, $0.65 per $100 salary secretaries and clerical staff 9026 Building custodians/superintendents or maintenance staff $4.03 per $100 salary 9048 Camp operations including counselors $4.24 per $100 salary 9101 Non-professional school employees such as maintenance staff, cafeteria, groundkeeper, $5.45 per $100 salary coaches and/or security personnel 9220 Cemetery operations such as grave diggers and grounds maintenance $6.63 per $100 salary Computation Sample 1 Total Annual Salary $20,000 divided by $100 x the applicable rates shown above = annual costs. 20,000 / 100 = 200 x 0.50 (Annual Premium Job Code 8840) = $ Estimated Budget Cost Guide Page 8 of 9 April 2015

9 Property, Liability & Casualty Insurance (PIP): Automotive Premiums (for cars registered by Parishes, Schools or Agencies) are based on the value of the automobile; the information is from National Automobile Dealers Association using your VIN # which is located in your NYS registration and the insurance card. Premium will be projected: Premium Valuation Less than$ 0-2,499 $ 826 Between $ 2,500 4,999 $ 931 Between $ 5,000 7,499 $ 1,061 Between $ 7,500 9,999 $ 1,189 Between $10,000 14,999 $ 1,385 Between $15,000 19,999 $ 1,626 Between $20,000 24,999 $ 1,877 Between $25,000 29,999 $ 2,157 Between $30,000 39,999 $ 2,468 Between $40,000 49,999 $ 2,998 Between $50,000 74,999 $ 3,550 Greater than $75,000 $ 5,377 Casualty (includes General Liability, Student Accident Insurance, Crime, etc.): will increase 3% Please note that it is an overall charge to the entire insurance program and your actual premium may be lower or higher based upon the allocation process. Directors & Officers (includes Employment Practice Liability): Premium will be increased 3% Property & Boiler: Premium will be increased 3%. Religious Education Rebate to enhance the Religious Education Program: Budget 25% of the amount of the cathedraticum paid by the parish in fiscal year Use gl account number Religious Education Cathedraticum Rebate OR Use gl account number Religious Education Cathedraticum Rebate Support to Regional Schools:Budget the same amount that is currently being billed. Use GL Account Number Parish Regional School Support in LOGOS 2016 Estimated Budget Cost Guide Page 9 of 9 April 2015