FISCAL NOTE



FUND(S):

All

Sources of Revenue:

General Fund,Special Fund,Other Fund Federal

Legislation creates:

Neither Program nor Fund



Fiscal Note Summary


Effect this measure will have on costs and revenues of state government.


State government employees who work on paid holidays are generally either: 1) given an alternate day off with pay; or 2) paid double-time for up to eight hours worked on the holiday (i.e., paid for the holiday at a straight rate plus paid for the hours worked on the holiday at a straight rate). This measure would not have any affect on costs for state government employees who are paid for the holiday in lieu of taking an alternate day off since they are already paid at a rate "...not less than one and one-half times the regular rate...". However, this measure does not appear to permit the use of an alternate day off with pay (i.e., the equivalent of double-time pay). If that is the correct interpretation of the measure, then it would increase payments by state government employers to employees working holidays who no longer have the option of using an alternate day off with pay. Typically, state government employees who work holidays are employed in functions that operate seven days per week (frequently 24/7), such as corrections, health/nursing care, public safety, parks, etc.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2008
Increase/Decrease
(use"-")
2009
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 2,457 2,531 2,531
Personal Services 2,045 2,106 2,106
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 412 424 424
2. Estimated Total Revenues 0 0 0


Explanation of above estimates (including long-range effect):


This estimate is based on data extracted from the State Budget Office report "Personal Services By Account Fiscal Year 2008" dated 12/31/07. Number of employees: 35,670 Average annual salary: $37,989.47 Daily rate of pay: $146.11 (i.e., $37,989.47/260 days paid). Projected daily rate of pay for FY2009 (+ 3%): $150.49 Benefits costs at 20.15% (10.5% retirement, 7.65% FICA, 2% Workers' Compensation) are included in the "Other" category. The 2009 increase estimate is based on the 2008 estimate plus the proposed 3% pay increase. Future increases would be based on increases in actual rates of pay. In fiscal years 2008 and 2009, there are fourteen paid holidays for state government employees. The estimate is PER EMPLOYEE and is based on paying an employee at the average daily rate of pay for working each of the paid holidays instead of giving the employee an alternate day off with pay. The number of employees who would be affected by this measure is unknown.



Memorandum


This fiscal note addresses the impact of this measure on costs for state government as an employer covered by this statute. It does not address costs for other employers in West Virginia who are covered by this statute.



    Person submitting Fiscal Note: Tari McClintock Crouse
    Email Address: tari.m.crouse@wv.gov