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STATE OF WASHINGTON
County of Jefferson
In the Matter of Establishing a }
Paid Time Off (PTO) System and }
Offering that Alternative System to }
Non-Represented Employees }
RESOLUTION NO 81-03
WHEREAS, Jefferson County provides certain paid time off benefits to
employees, such as vacation, sick leave and floating holidays; and
WHEREAS, there are restrictions and limits on an employee's accrual, use, carry
over and payout at separation for each of these specific benefits; and
WHEREAS, the County desires to provide greater flexibility to employees in
managing their time off benefits, to allow greater accumulation of paid time off, and to reduce
employer exposure to ultimate benefit utilization.
NOW, THEREFORE, BE IT RESOL VED, by the Board of County Commissioners
that a Paid Time Off (PTO) system as prescribed in Exhibit A of this Resolution is hereby
adopted and may be offered to County employees as an alternative benefit accrual/use system.
BE IT FURTHER RESOL VED, that this system is hereby offered as an individual
choice basis to all non-represented employees.
BE IT FINALLY RESOL VED, that once an employee enrolls in the PTO System,
the standard system of vacation and sick leave accrual/use will no longer be available to them.
The PTO System is mandatory for all non-represented employees hired on or after January I,
2004.
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APlmOflfl:!iIJ,Â/ìlD ADOPTED this
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JEFFERSON COUNTY
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~lie Matthes, CMC
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EXHIBIT A
Policy & Procedures for the
Paid Time Off (PTO)
Personal Leave Benefit System
Section 1.0 - Subject
Paid Time Off (PTO) is a time-off policy for eligible employees to use for vacation, illness or
injury, and personal business. It combines traditional vacation, sick leave and possibly other
leave accrual (i.e., traditional holidays or floating holidays) plans into one flexible, paid time-off
policy. Employees will be eligible to earn and use PTO as described in this policy.
Section 2.0 - Purpose
The PTO system is established to provide greater flexibility to employees in managing their time
off benefits, to allow greater accumulation of paid time off, and to reduce employer exposure to
ultimate benefit utilization.
Section 30 - Affected Parties
All regular full time and part time County employees who are eligible to accrue paid leave and
have voluntarily, though their own action if offered, or through the action of their bargaining
representative if negotiated, agreed to enroll in this alternative paid time off benefit accrual/use
system.
Section 4.0 - References
Resolution No. 20-93 Jefferson County Personnel Manual, amended by Resolution No.
133-92Federal Family Medical Leave Act Washington Family Care Act
Section 5.0 - Def"mitions
The following definitions will be used for the purposes of these policies and procedures.
Accrual: The amount of time earned and then added to an employee's PTO bank based on their
length of eligible employment with Jefferson County
Bank: The amount of accrued PTO an employee has to a specific maximum (See Maximum PTO
Bank)
Standard Paid Leave Accrual System: The system identified in the Jefferson County Personnel
Policy Manual for accrual of vacation, sick leave and floating holiday benefits before the
establishment of the PTO accrual system
Minimum Increment: The smallest amount ofPTO that an employee can take at one time
Policy for the Paid Time Off (PTO) Personal Leave Benefit System
Adopted as Exhibit A to Resolution No.8l-03
Page 2
Section 6.0 - Policy
The PTO system for paid time off benefits is offered as an alternative benefit accrual/use system.
Section 6.1 - PTO Accrual
The amount ofPTO an employee receives each year increases with the length oftheir
employment as shown in the following schedule (PTO calculation equals an employee's annual
vacation accruals plus: one (1) floating holiday, two (2) additional days, and six (6) sick leave
days):
Months of Months * PTO Yearly Maximum hours earned PTO Bank
Employment (converted to Accrual Max- per straight time hour of Maximum
years) imum Hours employment. (PTO is Hours/(days)
/(days) earned hourly and posted
monthly.)
0-36** 0-3 152/(19) 0.0731 240/(30)
37-60 4-5 168/(21) 0.0808 280/ (35)
61-120 6-10 192/(24) 0.0923 320/(40)
121-180 11-15 208/(26) 0.1000 360/(45)
181-240 16-20 232/(29) 0.1115 400/(50)
241-300 21-25 Same Same 440/(55)
301+ 26+ Same Same 480/(60)
*
Calculated based on a standard scheduled work week of 40 hours, maximum
2,080 hours yearly.
No PTO may be used until successful completion of the probationary period,
except for a documented medical condition.
**
Section 7.0 - Procedures
The following procedures will be used in implementing the system for those employees who
enroll in the PTO system.
Section 7.1 - PTO Use and Minimum Increment
PTO shall be used for all authorized leave provisions pursuant to the Jefferson County Personnel
Policy. The Minimum increment ofPTO use is four (4) hours for all FLSA exempt personnel.
Section 7.2 - PTO Use During an Employee's Trial Period & Scheduling Use ofPTO
No PTO may be used until successful completion of the probationary period, except for a
documented medical condition. PTO shall be scheduled pursuant to the sick/vacation leave
provisions ofthe Jefferson County Personnel Policy.
Section 7.3 - PTO Banking and Cash Out
The employee may bank and carry forward any accrued PTO up to the Maximum PTO Bank (see
the schedule in Section 6.1.) Upon separation of employment for any reason, the employee will
Policy for the Paid Time Off (PTO) Personal Leave Benefit System
Adopted as Exhibit A to Resolution No.8 1-03
Page 3
be cashed out for unused PTO.
Section 7.4 - Maximum PTO Bank
Accrued PTO shall be credited to the employee's PTO bank up to the maximum allowed. Any
accrued PTO which exceeds this authorized bank limit will be credited to the employee's
Catastrophic Sick Leave Bank (see also Section 7.5.) When the employee uses accrued PTO and
brings the available amount below the cap, accrual to the PTO bank will begin again.
Section 7.5 - Catastrophic Sick Leave Bank
The employee's Catastrophic Sick Leave Bank shall only be accessible to the employee accruing
the bank, and access shall only be allowed when all other paid leave, compensatory time or other
Employer provided financial benefits are exhausted.
7.5.1 Maximum Accrual: The maximum accrual in the catastrophic sick leave bank is
960 hours (120 days.)
7.5.2 County Sick Leave Bank: Days accrued in the catastrophic sick leave bank may be
donated to the County sick leave bank per Resolution 79-94.
7.5.3 Separation from Employment: Upon separation from employment any accrual left
in the employee's catastrophic sick leave bank is forfeited.
Section 7.6 - PTO Cash Out
PTO is paid at the employee's base pay rate (computed as an hourly rate) at the time of use or
cash out.
Section 7.7 - PTO Use During Illness or Injury or Workplace Injury
The use ofPTO due to illness, injury or workplace injury shall follow the sick leave provisions
of the personnel policy.
Section 7.8 - Conversion from Standard Paid Leave Accrual System to PTO
When an employee elects to enroll in the PTO System their paid leave balances will be handled
as follows:
7.8.1 Unused Sick Leave: Any sick leave an employee accrued under the standard sick
leave system before enrolling in the PTO system will be banked in a separate
account for the employee's benefit and maybe used and/or cashed out under the
sick leave provisions of the personnel policy. The employee will used the S/L
designation on their time sheet if the time is to be taken from their sick leave
bank.
7.8.2 Unused Vacation Leave: Any vacation leave an employee accrued under the
standard system will be converted to PTO when the employee chooses to enter the
PTO system.
7.8.3 Unused Floating Holidays: Any unused floating holiday for an employee will be
credited to their PTO bank.
Section 7.9 - PTO Choice for Current Employees
PTO is being offered as an alternate to the standard paid leave accrual system. Once an employee
chooses to enter into the PTO system the employee will not be authorized to return to the
Policy for the Paid Time Off (PTO) Personal Leave Benefit System
Adopted as Exhibit A to Resolution No.81-03
Page 4
standard paid leave accrual/use system unless the PTO system is not longer offered.
7.9.1 Open Enrollment Period: Employees who are eligible but chose not to enroll in
the PTO System upon implementation will have another opportunity to make that
choice during an open enrollment period the first week of December each year for
implementation the following January.
7.9.2 Leave Accruals from the Standard Paid Leave Accrual System: Once an employee
enrolls in PTO any accrued leave over the limits established in the standard paid
leave accrual system will be included in the amount rolled into their PTO bank.
Section 7.10 - PTO for New Employees
The PTO system shall be applied to all non-represented employees hired following the
implementation date of this policy.
Section 8.0 - Responsibilities
Employees under the PTO System will be responsible for managing the use of their PTO accrual
to ensure that they have paid leave time available for all appropriate time off uses. Employees
will need to be mindful of their PTO balance to assure that they have a balance available to cover
traditional sick leave uses including their own illness/injury, medical or dental care, as well as the
same uses for their dependents and certain family members (see Personnel Policy for eligible
family members.)
Section 8.1 - Provisions of the Personnel Policy Apply
All of the provisions of the currently adopted Personnel Policy Manual or any future version of
the Personnel Policy that is adopted by the County regarding the use of accrued sick leave and
Family Medical Leave, shall apply to the use ofPTO when it is used for illness, injury or medical
reasons.
8.1.1 Employees and their Supervisors: Must identify and report in a timely manner the
nature of the use of any PTO hours to be designated as FMLA for a qualified
illness, injury, maternity leave, or other qualified use.
8.1.2 Time Sheets: The designation of"P" will be used for time to be used from a PTO
Bank and "FMLA" for time that is eligible to be Family Medical Leave on
County time sheets.
Section 8.2 - Catastrophic Sick Leave Bank Balances
When an employee's accrued PTO hours reach the maximum allowed, further accrual will be
credited to the employee's Catastrophic Sick Leave Bank at the end of the month. The
Payroll/Benefits Coordinator in the Auditor's Office will be responsible for oversight of the
accrual, use, and tracking all individual employee Catastrophic Sick Leave Bank balances.