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SUPPLEMENTAL MEMORANDUM OF UNDERSTANDING <br />BETWEEN <br />THE CITY OF SAN LEANDRO <br />AND <br />THE SAN LEANDRO POLICE OFFICER'S ASSOCIATION <br />This Supplemental Memorandum of Understanding incorporates the Agreement between the <br />City of San Leandro and the San Leandro Police Officer's Association regarding payment of the <br />employee retirement contribution pending completion of a comprehensive new Memorandum of <br />Understanding. <br />The City shall contribute to the Public Employees' Retirement System (PERS) each pay <br />period a portion of the employee contribution rate as established by law equal to nine <br />percent (9%) for sworn employees represented by the Association of the employee's <br />"compensation" as that term is administered by the Board of Administration of PERS as <br />of the above date for employees hired prior to January 1, 2013. Effective April 1, 2013, <br />employees shall commence paying 3% of the employee contribution and the City shall <br />contribute 6%. Effective January 1, 2014, employees shall commence paying 6% of the <br />employee contribution and the City shall contribute 3%. Effective January 1, 2015, <br />employees shall commence paying 9% of the employee contribution and the City shall <br />contribute 0%. <br />Contributions made pursuant to this section shall be reported to PERS as "employee <br />contributions being made by the contracting agency. They shall be reported as <br />compensation for retirement purposes. The City will not treat these contributions as <br />compensation subject to income tax withholding unless the Internal Revenue Service or <br />Franchise Tax Board determines that such contributions are taxable income subject to <br />withholding. <br />This Supplemental Memorandum of Understanding shall be incorporated into the comprehensive <br />Memorandum of Understanding between the City and Association for the contract period <br />beginning January 1, 2013. <br />FOR TgEhTY OF SAN LEANDRO POLL 97FfCE)�'S ASSOCIATION <br />tj <br />Manager Date Is , e abA, President Date <br />