MOU Fiscal Analysis: Bargaining Unit 7 (Protective Services and Public Safety)

Jun 24, 2016 - These leave cash outs are subject to Medicare payroll taxes but do not affect employees ’ pension benefits. The administration assumes that departments would absorb these costs within existing departmental resources.
https://lao.ca.gov/Publications/Report/3486

The 2017-18 Budget: Governor’s CalPERS Borrowing Proposal

May 16, 2017 - Second, the state must set aside a portion of capital gains tax revenues that exceed a specified threshold (we refer to this as “excess capital gains taxes ”). The state must split these totals between debt payments and reserve deposits.
https://lao.ca.gov/Publications/Report/3673

Collective Bargaining: Assessing Proposed Employee Compensation Increases

Mar 20, 2020 - Under the Dills Act, any provision of an MOU that requires the expenditure of funds generally may not become effective unless approved by the Legislature in the annual budget act. This means that the Legislature may choose not to fund fully a provision included in a ratified MOU (alternatively, the Legislature may choose to appropriate more money than is required by an MOU —for example, approving in the budget a higher level of salary than established in an MOU).
https://lao.ca.gov/Publications/Report/4206

Labor Agreements: Bargaining Units 1, 3, 4, 6, 9, 11, 14, 15, 17, 20, AND 21

Jun 25, 2020 - Under AB 119 (Ting), the Legislature would ratify the provisions of any labor agreements entered into between the Governor and bargaining units before July 1, 2020 that require the expenditure of funds necessary to achieve the level of savings assumed under Control Section 3.90 of the 2020‑21 Budget Act.
https://lao.ca.gov/Publications/Report/4257

MOU Fiscal Analysis: Bargaining Unit 12 (Craft and Maintenance)

Jun 10, 2016 - These leave cash outs are subject to Social Security and Medicare payroll taxes but do not affect employees ’ pension benefits. The administration assumes that departments would absorb these costs within existing departmental resources.
https://lao.ca.gov/Publications/Report/3482

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Jan 23, 2017 - These allowances still would be subject to Medicare payroll taxes paid by the state and employees. In total, the adm inistration estimates that this provision will increase annual state costs by $5.7  million.
https://lao.ca.gov/Publications/Report/3534

Industry Wage Growth in California - Industry Wage Growth in California [Video]

For a fuller discussion of these trends, read our California Economy and Taxes blog post Industry Wage Growth in California .  To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Industry Wage Growth in California November 8, 2017
https://lao.ca.gov/Videos/Player?playlistId=112

MOU Fiscal Analysis: Bargaining Unit 6

Jun 14, 2019 - Over this period, CDCR ’s operational expenditures increased by about $2  billion or 19  percent —from about $10.6  billion in 2008 ‑09 to an estimated $12.6  billion in 2018 ‑19. At first glance, assuming that a reduction in inmate population would result in an overall reduction in the costs to administer state prisons would be reasonable.
https://lao.ca.gov/Publications/Report/4078

The 2020-21 Budget: Labor Agreements to Achieve Budgetary Savings

Sep 9, 2020 - The pay that employees receive in a typical pay period —salary plus EDWC —affects employee pension benefits and is subject to Medicare payroll taxes. (Employees in specialty classifications represented by Unit 8 —including foresters, forestry aids, and fire prevention specialists —are compensated more similarly to other state employees based on a 40-hour workweek.)
https://lao.ca.gov/Publications/Report/4267

MOU Fiscal Analysis: Bargaining Unit 2 (Attorneys and Hearing Officers)

Aug 29, 2016 - These leave cash outs are subject to Medicare and Social Security payroll taxes but do not affect employees ’ pension benefits. The administration assumes that departments will absorb these costs within existing departmental resources.
https://lao.ca.gov/Publications/Report/3495