Benefits - Library Employees
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Premium Pre-Tax Plan
All core benefit premiums, except dependent life insurance are deducted from an employee's gross income before taxes are calculated. The amount paid for benefits is free from federal income tax and social security tax, thus increasing an employee's take home pay. Section 125 of the Internal Revenue Code governs premium pre-tax plans, and as a result, changes to benefit elections can only be made at the time of employment, during open enrollment or as a result of a qualified life-style event. All employees are automatically enrolled in this plan. An employee may request a premium pre-tax waiver if he or she does not want to participate.
Flexible Spending Accounts
An employee can open a Flexible Spending Account (FSA) for work-related, dependent care and/or for medical expenses, which are not reimbursed by insurance. The employee designates how much he or she wants to contribute to a Flexible Spending Account (FSA). That amount is automatically deducted from twenty-four of the employee's twenty-six pay periods and deposited to an account. The amount the employee elects to set aside is not subject to federal income tax or social security tax.
A new employee may elect to participate when enrolling for benefits and will be effective the first of the month following one month of employment or any active employee may elect to participate during open enrollment in July, for an effective date of October 1.
How does the FSA work?
When the employee incurs an eligible expense, a request for reimbursement is submitted along with original receipts or Explanation of Benefits (EOB) to the third party administrator, Florida Combined Life. Florida Combined Life then mails a reimbursement check directly to the employee's home. There is also a flex convenience card that a member can use to pay for expenses. Receipts must be kept in case they are requested by Florida Combined Life for verification. The convenience card is set up to allow for the card to be used to pay for certain coded expenses, with a pre-determined limit. This will allow participants the benefit of using the medical spending without having to pay the provider and then file for reimbursement. Instead you will just use the convenience card and the money will be deducted from the amount you elected to set aside at the start of the plan year. An employee can check their balance at www.bcbsfl.com/myblueservice.
The Alachua County Library District's plan year runs from October 1 of each year until September 30 of the following year. A new employee's plan year runs from their effective date of coverage until September 30. Expenses must be incurred during this time-frame in order to be eligible for reimbursement. The employee has until December 31 to file for reimbursement. Flexible spending accounts are governed by Section 125 of the Internal Revenue Code and any funds set aside for a plan year must be used during that plan year. Any funds not used are forfeited by the employee. The unused funds are returned to the general fund of the Alachua County Library District, that's why it is important to accurately estimate the amount of your reimbursable expenses.
Alachua County has adopted the IRS grace period which allows participants an additional 2� months after the end of the plan year to incur expenses that can be applied to the prior year�s balance. This applies to the medical spending account only
The employee must designate a new annual spending amount each year at open enrollment if he or she is interested in continuing in the flexible spending program. If a new amount is not designated by the employee, the spending account does not continue into the next benefit year.
A qualified life-style change allows the employee to increase or decrease the designated annual amount or to enroll or discontinue.
MEDICAL SPENDING ACCOUNT
The medical spending account is used for medical expenses for you and your dependents that are medically necessary, and not covered by the group health insurance. The maximum amount to be set aside for the medical spending account each fiscal year is $5,000 and the minimum is $240. The medical spending account functions like a line of credit, the entire amount is available at the beginning of the plan year and an employee may file for reimbursement of eligible expenses as soon as the plan year begins. The plan year is October 1 to September 30, expenses must be incurred during this time each year in order to be eligible for reimbursement. A new employee's plan year runs from their effective date of coverage until September 30.
The Alachua County Library District is required to notify a participating employee of his or her rights to continue participation in the Medical Spending Account for the remainder of the plan year.
Some examples of eligible expenses include:
- Doctor co-payments
- Eye exams, eyeglasses, contact lenses and supplies
- Hearing aids
- Prescription drug co-payments,
- Over the counter drugs (pain relievers, allergy, antacids, cold medicines, etc)
- Dental work
- Orthodontic work
- Dentures
- Deductibles and coinsurance
- Acupuncture
- Chiropractors
Cosmetic medical procedures are generally not covered. An employee may refer to the Summary Plan Document for the Alachua County Library District, which is available online or from the benefit office. You may also refer to IRS publication 502 for additional information. This publication is available at the local Internal Revenue Service office or online at the IRS website.
DEPENDENT CARE ACCOUNT
A dependent care reimbursement account helps pay for child care expenses so that an employee may work. The dependent care account functions like a checking account, you can only claim reimbursement for up to the amount that is deposited in your account. The maximum amount able to be set aside each year is $5,000 and the minimum is $240.
Before enrolling in the Flexible Spending Account for dependent care, an employee needs to compare the income tax credits that are available. An employee will generally reduce the amount of taxes paid by enrolling in the Library District's dependent care reimbursement plan if;
- The enrollee files on income tax form 1040 EZ
- The enrollee and spouse file taxes as "married, filing separately."
Qualifying Dependents for Purpose of a Dependent Care Account
A qualifying dependent is any person who lives in the employee's home and for whom the employee must provide care while the employee is working. Qualifying dependents may be, but are not limited to:
- child under 13 years of age
- a disabled person
- parent
If the employee is divorced or legally separated and the dependent lives with the employee, the employee is entitled to claim work-related child care expenses. This is true even if the employee is not claiming the dependent as an exemption on his or her tax return.
Qualified Expenses
Qualified expenses are expenses for the care of qualifying dependents so the participant and or the spouse can work, look for work, or attend school. The expenses include those paid to:
- a licensed day care center
- after school or summer programs
- an individual who provides care in his or her home
- a licensed practical nurse or assisted-care facility for an adult
An employee may refer to the Summary Plan Document for the Alachua County Library District available online or from your benefits office. You may also refer to IRS Publication 503, "Child and Dependent Care Expenses" for additional information. This publication is available at the local Internal Revenue Service office or online at http://www.irs.gov/publications/p503/index.html .
Health Insurance
The Alachua County Library District offers two options under a self insured health insurance plan administered by Blue Cross Blue Shield of Florida. Employees may choose between two PPO options (Blue Choice 308 or Blue Options 3766). A new employee is eligible for coverage under the Alachua County Library District's group health insurance plan, the 1st day of the month, following one month of employment with the District. An active employee may enroll themselves or their eligible dependents during open enrollment or within 30 days of a qualified life-style change.
An employee may decline to be covered by the Alachua County Library District's health insurance plan. If the employee decides to enroll, there are three levels of coverage; employee only, employee, plus one dependent and employee, plus two or more dependents. The District pays 85% of the employee only coverage and 70% of the employee, plus one or family coverage.
A comparison of the two plan options can be viewed here.
BlueChoice 308 - PPO
Blue Choice is one of the PPO options offered with Blue Cross Blue Shield. Employees and their dependents who are covered by the PPO may access any doctor without authorization by BCBS. Participants pay a co payment for primary care doctor visits. A deductible applies for all medical services except primary care office visits. Medical care may be provided by in-network or out-of-network providers. BlueChoice pays 80% of medical charges if in-network and 60% of BCBS's allowance for out-of-network services. This PPO allows for more flexibility but may result in higher cost to a participant.
| BlueChoice 308 | Biweekly Premium | Monthly Premium | ||||
| coverage type | Emp | County | Total | Emp | County | Total |
| Emp. Only | $25.69 | $145.62 | $171.31 | $51.38 | $291.24 | $342.62 |
| Emp. + 1 | $122.80 | $286.51 | $409.31 | $245.60 | $573.02 | $818.62 |
| Emp. + 2 or more | $173.13 | $403.99 | $577.12 | $346.26 | $807.98 | $1,154.24 |
BlueOptions 3766 - PPO
Blue Cross Blue Shield's BlueOptions 3766 is the other PPO option plan available to employees. Employees and their dependents who are covered by the PPO may access any doctor without authorization by BCBS. Medical care may be provided by in-network or out-of-network providers. If care is provided in network the member is responsible for the appropriate copayment. If a member receives treatment outside the network Blue Options pays 50% of the cost after the deductible has been met.
| BlueOptions 3766 | Biweekly Premium | Monthly Premium | ||||
| coverage type | Emp | County | Total | Emp | County | Total |
| Emp. Only | $27.27 | $154.49 | $181.76 | $54.54 | $308.98 | $363.52 |
| Emp. + 1 | $130.29 | $304.01 | $434.30 | $260.58 | $608.02 | $868.60 |
| Emp. + 2 or more | $183.70 | $428.66 | $612.36 | $367.40 | $857.37 | $1,224.72 |
Value Added Programs
Blue Complements is a discount plan offered by Blue Cross Blue Shield, and currently offers programs including discounts on LASIK eye surgery, vision care, hearing exams and hearing aids, bike helmets, gym memberships, Jenny Craig weight loss and mail order contacts lens.
Health Dialog provides a resource for medical information, free educational materials, and most importantly, the ability to talk to a Health Coach at anytime to discuss personal health issues. The toll free number is 1-877-789-2583.
MyBlueService is Blue Cross Blue Shield's self service website for members. It gives members the ability to:
- Check Claims status
- Check flexible spending account balance
- Order refills via Primemail Pharmacy
- Request ID cards and benefit booklets
- View and change address
- Web Chat Feature: Receive real-time online help with login or technical problems
- Update Other Insurance Information
- Search provider directories
- Submit general inquiries
- Download forms and search Frequently Asked Questions
Care Away from Home
Within the United States
BlueChoice and BlueOptions Plans: When you�re outside the State of Florida and need healthcare, pull out your ID card and call BlueCard Access at 1-800-810-BLUE (2583) for information on the nearest BlueCard PPO doctors and hospitals.
Outside the United States
If a member is planning a trip or is traveling outside the U.S., the member calls the BlueCard Worldwide Service Center at 800-810-BLUE (2583) for available providers. The BlueCard Worldwide Service Center provides information on local doctors and hospitals available in the members travel destination. General BlueCard Worldwide information is also available online.
If a member is traveling or living outside the U.S. and requires medical attention, the member calls the BlueCare Access line at 800-810-BLUE (2583). A medical assistance coordinator, in conjunction with a nurse, will facilitate hospitalization or make an appointment with a physician.
Pharmacy Benefit
Cost for prescription medications continues to soar with direct consumer advertising and introduction of new medicines. With direct consumer advertising comes the need to provide better employee education concerning prescription medications and the cost associated with them. The Library District moved to a three-tier pharmacy plan to encourage discussion between the employee, doctor and pharmacist.
The prescription drug benefit is the same for an employee, whether the employee chooses BlueOptions or BlueChoice.
Retail Pharmacy for 30-day Supply
The prescription drug plan is a three-tiered plan. The co-payments are for a 30 day supply of a medication from a participating pharmacy. The co-payment for a generic medication is $7, a Blue Cross Blue Shield preferred name brand medication is $20 and a non-preferred name brand medication is $35.
90 Day Retail Pharmacy Benefit
Blue Cross Blue Shield offers a 90 day retail pharmacy benefit. This benefit benefit allows for the purchase of a 90-day supply of a maintenance medication for a 60 day co-payment. A maintenance medication is a drug which is prescribed for regular consumption, for a prolonged period of time, such as high blood pressure medication. An employee must get his or her doctor to write a prescription for a 90-day supply of the medication. The employee can then take the the prescription to any participating retail pharmacy location to be filled. The pharmacy will let you know how refills can be ordered.
| Retail - 30 day supply | Retail - 90 day supply | |
| Generic | $7.00 | $14.00 |
| Preferred name brand | $20.00 | $40.00 |
| Non-preferred name brand | $35.00 | $70.00 |
Life Insurance
The Alachua County Library District offers a core package which includes basic term life, with accident death and dismemberment (AD&D), short term disability and long term disability through Florida Combine Life. Election of life insurance coverage at the time of initial employment, is the only time issue of coverage is guaranteed. If coverage is not elected at that time, completion of an evidence of medical insurability form is required with review by the underwriters at Florida Combined Life and determination of insurability.
BASIC TERM LIFE - WITH ACCIDENTAL DEATH AND DISMEMBERMENT (AD&D)
Basic life insurance is offered in the amount of an employee's annual salary rounded to the next highest thousand. The minimum coverage offered is $10,000 and the maximum is $40,000. The premium is $0.33 per $1000 per pay period. The Library district pays 80% of the premium.
Example $10,000 Annual Salary
District pays $0.264/1000 = $2.64/month
Employee pays $0.066/1000 = $0.66/month
SHORT-TERM DISABILITY COVERAGE
Short term disability pays a benefit when an employee is unable to work due to an accident or illness. The benefit for short term disability begins on the 8th day of disability, the maximum benefit period is 26 weeks. Short term disability pays for non-work related disabilities only. Disabilities due to normal pregnancy is covered as any other illness. The benefit is 60% of weekly salary to a maximum of $350. The premium is $0.55 per $10.00 of covered weekly payroll.
Example $639.61 Monthly Salary (20 hours/week @ $7.38/hour)
District pays $3.90/month
Employee pays $0.97/month
LONG-TERM DISABILITY COVERAGE
Long term disability begins after 180 days from date of disability, the benefits is 60% of monthly salary up to $6,000 per month. The premium is $0.58 per $100.00 of covered monthly payroll up to a maximum of $6000.
Example> $639.61 Monthly Salary (20 hours/week @ $7.38/hour)
District pays $2.97/month
Employee pays $0.74/month
SUPPLEMENTAL LIFE INSURANCE
Supplemental life insurance is available and includes supplemental accidental death and dismemberment. The employee pays 100% of the premium which is based on both salary and age.
| AGE | MONTHLY RATE/$1,000 |
| Less than 30 | $0.13 |
| 30 but less than 35 | $0.16 |
| 35 but less than 40 | $0.16 |
| 40 but less than 45 | $0.25 |
| 45 but less than 50 | $0.36 |
| 50 but less than 55 | $0.59 |
| 55 but less than 60 | $0.93 |
| 60 but less than 65 | $1.17 |
| 65 but less than 70 | $1.98 |
| 70 and older | $2.49 |
DEPENDENT LIFE COVERAGE
Dependent life coverage is coverage for an employee's spouse and dependent children. The premium is 100% employee paid, there are two levels offered based on an employee's salary. Dependent life insurance benefit cannot exceed 50% of your basic life and supplemental life insurance amount combined. The employee is the beneficiary for dependent life coverage.
Salary range of $10,000 to $20,000
1. Premium of $1.30/month
2. Spouse benefit - $5,000
3. Child(ren) benefit (14 days or older) - $2,000
Salary range of $20,000 +
1. Premium of $2.16/month
2. Spouse benefit - $10,000
3. Child(ren) benefit (14 days or older ) -$5,000
Dental Insurance
- Must choose a plan dentist to provide dental care
- Focus is on preventative dental care
- No pre-existing condition exclusion
- No claim forms to file
- No deductibles
- No annual maximums
- Listed dental codes have co-pays
- Unlisted dental codes 25% discount
- Adult and children orthodontia benefits
- Can change dentists by calling member services
- There is no out of network benefit
- In Network reimbursement
- Preventative Services - 100% of allowed amount (no deductible)
- Oral Exams, Cleanings, Bitewing x-rays
- Basic Services - 85% of allowed amount
- Extractions, Root Canals, Periodontal Scaling, etc
- Major Services - 55% of allowed amount
- Crowns, Bridges, Dentures, etc.
- Preventative Services - 100% of allowed amount (no deductible)
- In network dentists can not bill more than the allowed amount
- Out of Network reimbursement
- Preventative Services - 100% of allowed amount (no deductible)
- Basic Services - 80% of allowed amount
- Major Services - 50% of allowed amount
- Out of network dentists can bill in excess of the allowed amount
- $50 Individual/$150 Family annual deductible
- Plan year maximum - $1,500 per covered person
- Orthodontia benefit - Children to age 19
- 12 month waiting period may apply to orthodontia
- In Network reimbursement
- Preventative Services - 100% of allowed amount (no deductible)
- Oral Exams, Cleanings, Bitewing x-rays
- Basic Services - 80% of allowed amount
- Extractions, Root Canals, Periodontal Scaling, etc
- Major Services - 50% of allowed amount
- Crowns, Bridges, Dentures, etc.
- Preventative Services - 100% of allowed amount (no deductible)
- In network dentists can not bill more than the allowed amount
- Out of Network reimbursement
- Preventative Services - 80% of allowed amount (no deductible)
- Basic Services - 60% of allowed amount
- Major Services - 40% of allowed amount
- Out of network dentists can bill in excess of the allowed amount
- $50 Individual/$150 Family annual deductible
- Plan year maximum - $1,000 per covered person
- No Orthodontia benefit
| Biweekly Premiums | Monthly Premiums | |||
| BlueDental Care PS220 | Employee | County | Employee | County |
| Emp. Only | $1.31 | $5.26 | $2.62 | $10.52 |
| Emp. + 1 | $6.05 | $5.26 | $12.10 | $10.52 |
| Emp. + 2 or more | $11.49 | $5.26 | $22.98 | $10.52 |
| BlueDental Choice PPO - High | Employee | County | Employee | County |
| Emp. Only | $2.69 | $10.76 | $5.38 | $21.52 |
| Emp. + 1 | $14.64 | $10.76 | $29.28 | $21.52 |
| Emp. + 2 or more | $25.40 | $10.76 | $50.80 | $21.52 |
| BlueDental Choice PPO - Standard | Employee | County | Employee | County |
| Emp. Only | $2.13 | $8.51 | $4.26 | $17.02 |
| Emp. + 1 | $9.72 | $8.51 | $19.44 | $17.02 |
| Emp. + 2 or more | $18.22 | $8.51 | $36.44 | $17.02 |
Vision Insurance
A pre-paid vision insurance plan is offered through VisionCare. The premiums are 100% employee paid. A member will receive an eye exam every 12 months ($10 co-payment), new lenses every 12 months and new frames every 24 months ($15 co-payment). Add-ons, such as special coatings, that are not medically necessary will have additional costs. A member must see a participating provider, the provider directory can be viewed online at the Visioncare website.
Effective October 1, 2008
| Biweekly | Monthly | Annually | |
| Emp. Only | $3.09 | $6.18 | $ 74.16 |
| Emp. + child/children | $7.75 | $15.50 | $186.00 |
| Emp. + spouse | $6.18 | $12.36 | $148.32 |
| Emp. + family | $10.84 | $21.68 | $260.16 |
Open Enrollment
Eligible Dependents
- Birth, placement for adoption
- Marriage
- Death
- Divorce
- Dependent starting a new job
- Dependent terminating a job
- Reduction of work hours
- Moving outside HMO service area
- Dependent's open enrollment period with significant financial impact
- Dependent losing eligibility
Employee Assistance Program
Alachua County Library District Employees can access the Employee Assistance Program (EAP) through Bradman Unipsych at 1-800-272-3626. The employee assistance program is a confidential counseling and referral service available to Library District employees and can be used to deal with any problem an employee may be facing, such as grief, divorce, financial problems, work issues, marital conflicts, children, etc. The plan allows for up to five free visits per plan year (October 1 - September 30).
Supplemental Retirement Plans
The Alachua County Library District offers tax deferred savings plans, called 457 plans which an employee may save salary generated income through payroll deduction. ICMA and Nationwide Retirement Solutions are the two companies that offer these benefits for employees. The Library District also offers a Roth IRA through payroll deduction through ICMA.
Deferred Compensation Plans (457)
Employees may enroll in these plans any time during the year. The 457 plans allow an employee to defer up to a dollar limit in effect for that year (see table below)
| Year | Normal Contribution Limit | Over 50 catch up |
| 2008 | $15,500 | $5,000 |
| 2009 | $16,500 | $5,500 |
The money invested, as well as the earnings are able to grow on a tax-deferred basis. The employee pays the taxes when he or she withdraws the money at the time of retirement or when separating from service. There is no penalty for withdrawal at any age.
A strictly defined Internal Revenue Code provision in the deferred compensation plan allows withdrawals in the event of an unforeseen emergency. Deferred compensation is for retirement purposes. Its tax-deferred privileges are granted because funds are not readily available to the participant. An unforeseeable emergency is defined as a severe financial hardship created by; a sudden and unexpected illness or accident to the participant or his or her dependent, loss of property due to casualty, or other similar, equally severe and unforeseeable circumstances beyond the participant's control. All withdrawals must be approved by the County Manager prior to disbursement.
Roth IRA
- Dollar cost averaging through regular contributions
- Interest and earnings on contributions are always tax-deferred
- Earnings are tax-free at the time of withdrawal*
- Contributions are allowed after age 70�
