Health and Welfare Summary Plan Description
11.4 Supplemental Parental Leave Benefit.
- General Rule. Effective January 1, 2018, the State of California requires many employers to make a state supplemental payment to eligible employees receiving a Paid Family Leave benefit (the "State Benefit") which is funded through an employee-paid payroll tax and generally provides up to 8 weeks of paid leave at 60% of the employee's average weekly wages up to a maximum amount. Participants are not eligible for the state supplemental benefit because the Inside Wire CBA waived the benefit in exchange for a similar benefit provided under this Plan. Pursuant to this section, the Plan provides a cash Supplemental Benefit to an eligible member equal to 2/3rd of the State Benefit. The State Benefit plus the Supplemental Benefit, will equal 100% of the employee's average weekly wages up to the stipulated maximum.
- Eligibility. A Participant who is a member of Local 6 is eligible for the Supplemental Benefit for any week (maximum of eight) for which the member collects a State Benefit for parental leave (child bonding) purposes, provided the member has health coverage under the Plan as of the Monday of that week. A member who is on COBRA coverage shall be treated as having health coverage. Participants receiving the Plan's Pregnancy Leave Benefit (see 11.5, below) will not be eligible for the Supplemental Parental Leave Benefit until after the Pregnancy Leave Benefit is exhausted.
- Reporting. Supplemental Benefit payments will be treated as wages for federal and state tax purposes. EISB will withhold federal income taxes at the flat supplemental withholding rate, plus social security and unemployment taxes, and will report the benefit on a separate annual Form W-2.
- Funding. Funding of the Supplemental Benefit shall be made by the hourly contributions as provided under an Employer's Contribution Agreement.