(a) Earnings shall mean the amount actually paid to a group VI firefighter by the city for services rendered to the city during the calendar year, plus acting, assignment, holiday, longevity, educational incentive, safety award, incentive and shift differential pay, as reported on the group VI firefighter’s W-2 form. Earnings shall also include weekly workers’ compensation benefits (currently referred to as temporary income benefits). Earnings will include built-in overtime as defined by § 2.5-1. All other overtime is excluded. Regardless of the fact that the following payments may be shown on a group VI firefighter’s W-2 form, earnings shall not include:
(1) Any non-salary allowance (such as uniform reimbursement, automobile allowance or mileage, etc.);
(2) Lump sum payments received at time of termination for unused vacation, sick and/or major medical, and personal leave;
(3) Any award by a court, administrative body or settlement agreement in excess of earnings;
(4) Any payment received from the city’s wellness program;
(5) Any amount received from the city’s vacation sell-back program,
(6) Any amount paid to a group VI firefighter for which the city does not contribute to the fund under § 2.5-3(b), and
(7) Overtime that is not built-in overtime.
(B) A group VI firefighter participating in a city- sponsored deferred compensation plan shall have the amount of any deferred compensation credited to that group VI firefighter during the calendar year added to earnings reported on the group VI firefighter’s W-2 form to arrive at total earnings for fund matters. Mandatory group VI firefighter contributions that are picked-up by the city and excluded from a group VI firefighter’s W-2 form shall also be included as part of earnings. Notwithstanding the foregoing, earnings in excess of $200,000, if any (or such other amounts as may be determined by taking into account the cost-of-living adjustment provided under § 401(a)(17) of the Code) shall be disregarded for all purposes of this definition. Notwithstanding the preceding provisions, earnings shall not include any amounts paid following a group VI firefighter’s effective DROP election.
(Ord. 21459-09-2014, § 2, passed 9-16-2014)