City of Greensboro Personnel Policy Manual

City of Greensboro Personnel Policy Manuał

Appendix Document: Major Benefits Laws Effective Date: 04-01-2007 Revisions: 0 Pages: 3 Policies Referenced: G-4

Table of Contents A B C D E F H I J K L List of Appendices G FUTA/SUTA (Federal Unemployment Tax Act/State Unemployment Tax Act) - A 1954 amendment of the Social Security Act of 1935 (Chapter 96 of the North Carolina General Statues) ADA (Americans with Disabilities Act of 1990) - A Federal law enforced by the Equal Employment Opportunity Commission that prohibits discrimination in the terms and conditions of employment, including benefits, on the basis of disability. ADEA (Age Discrimination in Employment Act of 1967) - A Federal law enforced by the Equal Employment Opportunity Commission that protects employees age 40 and over from discrimination on the basis of age in the terms and conditions of employment including benefits. COBRA (Consolidated Omnibus Budget Reconciliation Act of 1986/Public Health Act of 1986) - Federal laws enforced by the United States Department of Health and Human Services for the public sector that provide for continuation of health and dental coverage for specified lengths of time and for certain circumstances following a loss of insurance coverage. ERISA (Employee Retirement Income Security Act of 1974) - A Federal law enforced by the United States Department of Labor which provides guidance and direction to the private sector management of employee retirement and insurance benefit plans. It is designed to set standards of fiduciary responsibility for managing benefit plans in the best interest of the employee and the employer. The law also prescribes methods of reporting to and informing employees about benefit programs and how the employee can best apply those benefits. Although the City of Greensboro as a public employer is not subject to ERISA, the City applies ERISA like standards in the administration of its benefits programs. FICA (Federal Insurance Contributions Act of the Social Security Act of 1935) - A Federal law enforced by the United States Internal Revenue Service that requires most employers and employees to contribute to compulsory payroll taxes to provide for retirement, disability and survivor benefits and Medicare coverage. FMLA (Family and Medical leave Act of 1993) - A Federal law enforced by the United States Department of Labor requiring employers to provide up to 12 weeks of unpaid job-protected leave each year to qualifying employees in specified circumstances.

Appendix

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