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Section 47. Employee Furlough Program All employees will be furloughed from work on an unpaid basis the equivalent of six (6) eight (8) hour days, (48 hours annually) from February 1, 2011 through January 31, 2012. The furlough hours will be deducted each pay period in two (2) hour increments. Deducted furlough hours will be placed in the individual employee's "furlough bank." Employees are expected to use these furlough hours on a timely basis subject to normal departmental time off approval processes, but in no case later than December 31, 2013, after which date unused hours will be forfeited. The City and Association shall reopen negotiations on this issue of furloughs only for calendar year 2012. Two (2) hours of paid time will be deducted from each full -time employee's paycheck with the payroll period beginning February 1, 2011 and ending with the payroll period which is paid February 5, 2012. Assuming an employee's salary is based on 86.67 hours of work per pay period, they will be paid for 84.67 hours for each of the 24 payrolls. Leave Accruals: Vacation leave, sick leave, administrative leave and floating holiday shall accrue during the furlough periods as though the employee were on paid status. The maximum for vacation accrual has been increased by twelve (12) days and will remain at that level for twelve months following the 2010 furlough period (through December 31, 2011). Thereafter vacation accrual shall be increased by six days through December 31, 2012. Probationary Period: Furlough time shall apply toward time for completion of probation and furlough time will not affect an employee's anniversary date. Benefits: There will be no change in health, dental, vision, life or holiday benefits because of the Employee Furlough Program. Ca1PERS: PERS retirement contributions will continue to be based on compensation paid to the employee. Since PERS considers 1720 hours to be a full year for retirement service credit calculations, the furlough program will not affect an employee's retirement. Emergency Recall: In the case of emergency, all employees remain subject to recall as Disaster Service Workers pursuant to California Government Code Section 3100 et. seq. Unemployment: Employees are not eligible for unemployment benefits as a result of this furlough. Workers Compensation: Furlough time shall not be used in conjunction with Workers Compensation or other leave without pay. Family Medical Leave Act/California Family Rights Act: Furlough time will be calculated as part of the rolling 12 -week FMLA/CFRA leave. W2 Reporting: Taxable wages reported on an employees' W2 form will continue to be based on actual annual compensation paid to an employee. Standby Pay: For purposes of this section, stand -by service by Public Works employees rendered on a furlough day will be compensated as worked on a regular day off and not as a holiday. 33