Apple/SS/Medicare

苹果

Butte implemented 苹果 (the Accumulation Plan for Part-time and Limited 员工) for certain part-time, seasonal, or temporary employees not covered by a collective bargaining unit and not contributing to the California Public 员工 退休 系统(per). 苹果 is a Defined Contribution Plan designed to provide enhanced retirement 好处. Unlike the Social Security program (FICA) in which contributions are made on an after-税 basis, 苹果 contributions are on a pre-税 basis which means more dollars are put to work toward the contributor's retirement and the 税ation is deferred until a later date. Each participant contributes 6.2% of monthly wages. 该地区 贡献1.3% on the employee's behalf.

你可以查看 Apple Plan 信息 Flyer, Frequently Asked Questions,获得 Participant Website Access, by clicking on the related item.

Apple participants do not contribute to Social Security (FICA). Participants who qualify for Social Security 好处 from other employment, or by being married to an individual who was employed in jobs covered by Social Security, may receive a reduced benefit as a result of the Windfall Elimination Provision (WEP). An 苹果 participant who has paid FICA on 30 years of substantial earnings is not affected by WEP.

Social Security/Medicare

Regular District classified employees and classified MSC pay Social Security (FICA) 税. Based on affiliation with other retirement programs, a portion of the district's part-time, seasonal and temporary personnel also participate in the program. 联系 faculty who are CalSTRS DB or CB non-members may elect to participate in the program. The 税 rate is 6.2% for both the employee and the district. The 2018 maximum earnings limit for FICA 税 is $128,400.

All employees hired after April 1986 pay Medicare 税. Prior to 1986, Butte's academic staff did not contribute to Medicare. A special election was held that allowed members of this group the opportunity to elect into the program. The Medicare 税 rate is 1.45% for both the employee and the district. There is no earnings limit for the Medicare 税.

Forty (40) credits or approximately 10 years of work are needed to qualify for Social Security retirement 好处. For 2008, one credit is earned for every $1,050 of earnings up to the maximum of four credits per year. Social Security pays 好处 when an individual retires, becomes disabled, or dies. The benefit amount for academic employees and academic MSC who qualify for Social Security 好处 will be reduced based on earnings not covered by this program as a result of the Windfall Elimination Provision (WEP).

Medicare eligibility for Part A (Hospital Insurance), Part B (Medicare Insurance) and Part D (Prescription Drug Plan) is on the first day of the month in which an individual 65岁.

去 www.ssa.政府 for additional information on these programs.