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Library Employees
Premium Pre-Tax Plan
All core benefit premiums, except dependent life insurance are deducted from an employee's gross income before taxes are calculated. The amount paid for benefits is free from federal income tax and social security tax, thus increasing an employee's take home pay. Section 125 of the Internal Revenue Code governs premium pre-tax plans, and as a result, changes to benefit elections can only be made at the time of employment, during open enrollment or as a result of a qualified life-style event. All employees are automatically enrolled in this plan.
Flexible Spending Accounts
Alachua County offers Flexible Spending Account (FSA) for work-related, dependent care and/or medical expenses, which are not reimbursed by insurance. The employee designates how much he or she wants to contribute to a Flexible Spending Account (FSA). That amount is automatically deducted from twenty-four of the employee's twenty-six pay periods and deposited to an account. The amount the employee elects to set aside is not subject to federal income tax or social security tax. A new employee may elect to participate when enrolling for benefits and will be effective the first of the month following one month of employment or any active employee may elect to participate during open enrollment in July, for an effective date of October 1.
When the employee incurs an eligible expense, a request for reimbursement is submitted along with original receipts or Explanation of Benefits (EOB) to the third party administrator, TASC. TASC either mails a reimbursement check directly to the employee's home, or deposits the amount into the employee's bank account. There is also a flex convenience card that a member can use to pay for expenses. Receipts must be kept in case they are requested by TASC for verification. The convenience card is set up to allow for the card to be used to pay for certain coded expenses, with a pre-determined limit. This will allow participants the benefit of using the medical spending without having to pay the provider and then file for reimbursement. Instead you will just use the convenience card and the money will be deducted from the amount you elected to set aside at the start of the plan year.
Alachua County's plan year runs from October 1 of each year until September 30 of the following year. A new employee's plan year runs from their effective date of coverage until September 30. Expenses must be incurred during this time-frame in order to be eligible for reimbursement. The employee has until December 31 to file for reimbursement. Flexible spending accounts are governed by Section 125 of the Internal Revenue Code and any funds set aside for a plan year must be used during that plan year. Any funds not used are forfeited by the employee. The unused funds are returned to the general fund of Alachua County, which is why it is important to accurately estimate the amount of your reimbursable expenses.
Alachua County has adopted the IRS grace period which allows participants an additional 2 and 1/2 months after the end of the plan year to incur expenses that can be applied to the prior year's balance. This applies to the medical spending account only.
The employee must designate a new annual spending amount each year at open enrollment if he or she is interested in continuing in the flexible spending program. If a new amount is not designated by the employee, the spending account does not continue into the next benefit year.
A qualified life-style event allows the employee to increase or decrease the designated annual amount or to enroll or discontinue.
Medical Spending Account
The medical spending account is used for medical expenses for you and your dependents that are medically necessary, and not covered by the group health insurance. The maximum amount to be set aside for the medical spending account each fiscal year is $5,000 and the minimum is $240. The medical spending account functions like a line of credit, the entire amount is available at the beginning of the plan year and an employee may file for reimbursement of eligible expenses as soon as the plan year begins. The plan year is October 1 to September 30, expenses must be incurred during this time each year in order to be eligible for reimbursement. A new employee's plan year runs from his/her effective date of coverage until September 30.
Alachua County is required to COBRA notice a participating employee of his or her rights to continue participation in the Medical Spending Account for the remainder of the plan year.
Some examples of eligible expenses include:
- Doctor co-payments
- Eye exams, eyeglasses, contact lenses and supplies
- Hearing aids
- Prescription drug co-payments,
- Dental work
- Orthodontic work
- Dentures
- Deductibles and coinsurance
- Acupuncture
- Chiropractors
Cosmetic medical procedures are generally not covered. An employee may refer to the 
Summary Plan Description for more information. You may also refer to 
IRS Publication 502, "Medical and Dental Expenses" for additional information. This publication is available at the local Internal Revenue Service office or online at the IRS website.
Dependent Care Account
A dependent care reimbursement account helps pay for child care expenses so that an employee may work. The dependent care account functions like a checking account, you can only claim reimbursement for up to the amount that is deposited in your account. The maximum amount able to be set aside each year is $5,000 and the minimum is $240.
Before enrolling in the Flexible Spending Account for dependent care, an employee needs to compare the income tax credits that are available. An employee will generally reduce the amount of taxes paid by enrolling in the Alachua County dependent care reimbursement plan if;
- The enrollee files on income tax form 1040 EZ
- The enrollee and spouse file taxes as "married, filing separately."
Qualifying Dependents for Purpose of a Dependent Care Account
A qualifying dependent is any person who lives in the employee's home and for whom the employee must provide care while the employee is working. Qualifying dependents may be, but are not limited to:
- child under 13 years of age
- a disabled person
- parent
If the employee is divorced or legally separated and the dependent lives with the employee, the employee is entitled to claim work-related child care expenses. This is true even if the employee is not claiming the dependent as an exemption on his or her tax return.
Qualified Expenses
Qualified expenses are expenses for the care of qualifying dependents so the participant and or the spouse can work, look for work, or attend school. The expenses include those paid to:
- a licensed day care center
- after school or summer programs
- an individual who provides care in his or her home
- a licensed practical nurse or assisted-care facility for an adult
An employee may refer to the Summary Plan Description. You may also refer to IRS Publication 503, "Child and Dependent Care Expenses" for additional information. This publication is available at the local Internal Revenue Service office or online at www.irs.gov
Health Insurance
Alachua County offers BlueOptions 03766, a PPO option under a self insured health insurance plan administered by Blue Cross Blue Shield of Florida. A new employee is eligible for coverage under Alachua County's group health insurance plan, the 1st day of the month, following one month of employment with Alachua County. An active employee may enroll themselves or their eligible dependents during open enrollment or within 30 days of a qualified life-style change.
An employee may decline to be covered by Alachua County's health insurance plan. If the employee decides to enroll, there are three levels of coverage; employee only, employee, plus one dependent and employee, plus two or more dependents. The County pays 85% of the employee only coverage and 70% of the employee, plus one or family coverage.
BlueOptions PPO Plan 03766
Blue Cross Blue Shield's BlueOptions 03766 is the PPO option plan available to Alachua County employees. Employees and their dependents who are covered by the PPO may access any doctor without authorization by BCBS. Medical care may be provided by in-network or out-of-network providers. If care is provided in network the member is responsible for appropriate copayment. If a member receives treatment outside the network Blue Options pays 50% of the allowed amount after the deductible has been met.
Blue Cross Blue Shield Blue Options Premiums - effective October 1, 2012
| coverage |
Emp |
County |
Total |
Emp |
County |
Total |
| Emp. Only |
$30.61 |
$173.42 |
$204.03 |
$61.22 |
$346.84 |
$408.06 |
| Emp. + 1 |
$146.28 |
$341.32 |
$487.60 |
$292.56 |
$682.64 |
$975.02 |
Value Added Programs
Blue365 is a discount plan offered by Blue Cross Blue Shield, and currently offers programs including discounts on LASIK eye surgery, vision care, hearing exams and hearing aids, gym memberships, Jenny Craig weight loss and mail order contacts lens.
Care Consultants offers free advice and support to help members manage their health needs and control their total costs. Their toll free number is 1-888-476-2227.
Health Dialog provides a resource for medical information, free educational materials, and most importantly, the ability to talk to a Health Coach at anytime to discuss personal health issues. The toll free number is 1-877-789-2583.
Florida Blue is Blue Cross Blue Shield's website for members. It gives members the ability to:
- Check Claims status
- Check Flexible Spending Account balance
- Request refills via PrimeMail Pharmacy
- Request ID cards and benefit booklets
- View and change address
- Web Chat Feature: Receive real-time online help with login or technical problems
- Update Other Insurance Information
- Search provider directories
- Submit general inquiries
- Download forms and search Frequently Asked Questions
Care Away from Home
Within the United States
BlueChoice and BlueOption Plans: When you are outside the State of Florida and need healthcare, pull out your ID card and call BlueCard Access at 1-800-810-BLUE (2583) for information on the nearest BlueCard PPO doctors and hospitals.
Outside the United States
If a member is planning a trip or is traveling outside the U.S., the member calls the BlueCard Worldwide Service Center at 800-810-BLUE (2583) for available providers. The BlueCard Worldwide Service Center provides information on local doctors and hospitals available in the member's travel destination. General BlueCard Worldwide information is also available online.
If a member is traveling or living outside the U.S. and requires medical attention, the member calls the BlueCare Access line at 800-810-BLUE (2583). A medical assistance coordinator, in conjunction with a nurse, will facilitate hospitalization or make an appointment with a physician.
Pharmacy Benefit
Cost for prescription medications continues to soar with direct consumer advertising and introduction of new medicines. With direct consumer advertising comes the need to provide better employee education concerning prescription medications and the cost associated with them. Alachua County moved to a three-tier pharmacy plan to encourage discussion between the employee, doctor and pharmacist.
Retail Pharmacy for 30-day Supply
The prescription drug plan is a three-tiered plan. The co-payments are for a 30 day supply of a medication from a participating pharmacy. The co-payment for a generic medication is $7, a Blue Cross Blue Shield preferred name brand medication is $30 and a non-preferred name brand medication is $45. There is a $100 calendar year deductible that must be met for non-generic medications.
90 day retail pharmacy benefit
Blue Cross Blue Shield offers a 90 day retail pharmacy benefit. This benefit benefit allows for the purchase of a 90-day supply of a maintenance medication for a 60 day co-payment. A maintenance medication is a drug which is prescribed for regular consumption, for a prolonged period of time, such as high blood pressure medication. An employee must get his or her doctor to write a prescription for a 90-day supply of the medication. The employee can then take the the prescription to any participating retail pharmacy location to be filled. The pharmacy will let you know how refills can be ordered.
| |
Retail - 30 day supply |
Retail - 90 day supply |
| Generic |
$7.00 |
$14.00 |
| $100 calendar year deductible for non generic medications |
| Preferred name brand |
$30.00 |
$60.00 |
| Non-preferred name brand |
$45.00 |
$90.00 |
Open Enrollment
Alachua County has an annual open enrollment for group health, dental, vision and flexible spending accounts. This is a time when County employees may enroll, drop, change or add coverage. Open enrollment is held each year during July and changes made during open enrollment are effective October 1.
Eligible Dependents
Dependents are eligible for coverage as follows:
- Your lawful spouse, or domestic partner (must meet criteria and complete affidavit),
- your child, newborn child, stepchild, legally adopted child, or a child for whom you have been court-appointed as legal guardian or legal custodian, who is under 19 years of age. Eligibility will automatically terminate at the end of the calendar year the dependent has his/her 19th birthday, or will extend:
- until the end of the calendar year in which the child reaches age 25, if the child is dependent on you for support and is a full-time or part-time student, or has established residence with you,
- For health insurance only a child until the end of the calendar year they turn 26 years old
- a grandchild is covered, from birth until the age of 18 months, only if the parent is your qualified dependent and the grandchild and the child are residing with you and are dependent on you for support,
- your children, who due to a disability, are incapable of self-support.
Life Style Changes
New employees may enroll in any benefit plan for which they are eligible provided they make the election within their eligibility period. All employees may make changes during open enrollment. The IRS rules regulating pre-tax premium plans do not allow for changes to be made to benefits elections with out a qualified life style event. Changes must be made within 30 days of the event. The following events are some but not necessarily all qualified life style changes.
- Birth, placement for adoption
- Marriage
- Death
- Divorce
- Dependent starting a new job
- Dependent terminating a job
- Reduction of work hours
- Moving outside HMO service area
- Dependent's open enrollment period with significant financial impact
- Dependent losing eligibility
If you experience a qualified event you must contact Risk Management and complete the necessary paperwork and provide the supporting documentation. The paperwork must be completed within 30 days of the event. If more than 30 days have passed you will have to wait until the next open enrollment period to make the change to your coverage.
Life Insurance
Alachua County offers term life, supplemental life and dependent life insurance through Minnesota Life Insurance.
Basic (Term) Life Insurance Coverage
Alachua County provides and pays for $10,000 of term life insurance to each employee.
Basic life insurance is also offered in the amount of an employee's annual salary rounded to the next highest thousand. The minimum coverage offered is $15,000, the maximum is $50,000. The rate is $0.18 per $1,000 of coverage per pay period. Alachua County pays 80% of the premium. The benefit reduces 35% at age 65, and 50% at age 70. Example: $35,000 of coverage would cost the employee $0.63 per pay period.
Supplemental Life Insurance Coverage
Supplemental insurance is also offered for employees who wish to purchase more life insurance coverage, the premium is 100% employee paid. The premium rate is based on the age table below.
|
Age |
Monthly Rate per $1,000 |
|
Under 25 |
$0.05 |
|
25-29 |
$0.06 |
|
30-34 |
$0.08 |
|
35-39 |
$0.09 |
|
40-44 |
$0.10 |
|
45-49 |
$0.15 |
|
50-54 |
$0.23 |
|
55-59 |
$0.45 |
|
60-64 |
$0.72 |
|
65-69 |
$1.39 |
|
70 & over |
$2.28 |
Newly hired employees may elect one, two or three times their annual earnings, to a maximum of $250,000 without providing proof of good health if done within their initial eligibility period. Election of supplemental life insurance coverage at the time of initial employment is the only time issue of coverage is guaranteed. If coverage is not elected at that time, completion of an evidence of medical insurability form is required with review by the underwriters at Minnesota Life and determination of insurability.
Dependent Life Insurance Coverage
Dependent life insurance is coverage for an employee's spouse and dependent children. The premium is 100% employee paid. The benefit paid is $10,000 policy for a spouse, and/or $5,000 for each dependent child. Premium cost is $3.10/month, or $1.55/pay period and covers all dependents, not a per unit rate. Dependent life insurance benefit cannot exceed 50% of your basic life and supplemental life insurance amount combined. The employee is the beneficiary for dependent life coverage.
Election of dependent life insurance coverage at the time of initial employment is the only time issue of coverage is guaranteed. If coverage is not elected at that time, completion of an evidence of medical insurability form is required with review by the underwriters at Minnesota Life and determination of insurability.
Voluntary Accidental Death & Dismemberment (AD&D)
Available in increments of $25,000 up to five times annual earnings or $500,000 whichever is less. The premium is $0.03 per thousand per month.
AD&D coverage provides you with an additional insurance benefit if your death results from an accident, or if you suffer a loss from an injury (see schedule of benefits below).
Schedule of Benefits:
| Loss |
Benefit |
| Life |
100% |
| Two or more members* |
100% |
| Quadriplegia |
100% |
| Speech & hearing |
100% |
| Paraplegia |
75% |
| One member |
50% |
| Speech |
50% |
| Hearing |
50% |
| Hemiplegia |
50% |
| Thumb & Index finger of same hand |
25% |
*Member is defined as hand, foot or eye
Reductions Coverage amounts will reduce for Basic, Supplemental and AD&D for employees according to the following schedule:
Age: Insurance Amount Reduces to:
65 - 65% of original amount
70 - 50% of original amount
Dental Insurance
Alachua County offers 3 dental plan options through Florida Combined Life. Alachua County pays 80% of the single rate for each plan. Dental insurance models are very different than health insurance models and should not be compared. Rarely do dental plans pay 100% of the expenses for dental care. Employees incur a larger share of the expenses. 
Dental Plan Comparisons
Blue Dental Care (DHMO) PS220
- Must choose a plan dentist to provide dental care
- Focus is on preventative dental care
- No pre-existing condition exclusion
- No claim forms to file
- No deductibles
- No annual maximums
- Listed dental codes have co-pays
- Unlisted dental codes 25% discount
- Adult and children orthodontia benefits
- Can change dentists by calling member services
- There is no out of network benefit
There are two PPO options - standard and high, the PPO plans allow you to receive benefits from any licensed dentist. Both the standard and the high option has a preferred network, but you may visit a dentist in or out of the network. The provider directory can be viewed at www.bcbsfl.com. You, or your dentist, will file a claim form and be reimbursed for services according to a pre-determined percentage basis.
BlueDental Choice PPO - High Option
- In Network Reimbursement
- Preventative Services - 100% of allowed amount (no deductible)
- Oral Exams, Cleanings, Bitewing x-rays
- Basic Services - 80% of allowed amount
- Extractions, Root Canals, Periodontal Scaling, etc
- Major Services - 50% of allowed amount
- Crowns, Bridges, Dentures, etc.
In network dentists can not bill more than the allowed amount
- Out of Network reimbursement
- Preventative Services - 100% of allowed amount (no deductible)
- Basic Services - 80% of allowed amount
- Major Services - 50% of allowed amount
- Out of network dentists can bill in excess of the allowed amount
- $50 Individual/$150 Family annual deductible
- Plan year maximum - $1,500 per covered person
- Orthodontia benefit - Children up to age 19
- 12 month waiting period may apply to orthodontia
BlueDental Choice PPO - Standard Option
- In Network reimbursement
- Preventative Services - 100% of allowed amount (no deductible)
- Oral Exams, Cleanings, Bitewing x-rays
- Basic Services - 80% of allowed amount
- Extractions, Root Canals, Periodontal Scaling, etc
- Major Services - 50% of allowed amount
- Crowns, Bridges, Dentures, etc.
- In network dentists can not bill more than the allowed amount
- Out of Network reimbursement
- Preventative Services - 80% of allowed amount (no deductible)
- Basic Services - 60% of allowed amount
- Major Services - 40% of allowed amount
- Out of network dentists can bill in excess of the allowed amount
- $50 Individual/$150 Family annual deductible
- Plan year maximum - $1,000 per covered person
- No Orthodontia benefit
Florida Combined Life Dental Premiums - Effective October 1, 2012
|
|
Biweekly |
Monthly |
|
BlueDental Care PS220 |
Emp |
County |
Emp |
County |
|
Emp. Only |
$1.31 |
$5.26 |
$2.62 |
$10.52 |
|
Emp. + 1 |
$6.04 |
$5.26 |
$12.08 |
$10.52 |
|
Emp. + 2 or more |
$11.49 |
$5.26 |
$22.98 |
$10.52 |
|
BlueDental Choice PPO – High |
Emp |
County |
Emp |
County |
|
Emp. Only |
$2.69 |
$10.76 |
$5.38 |
$21.52 |
|
Emp. + 1 |
$14.64 |
$10.76 |
$29.28 |
$21.52 |
|
Emp. + 2 or more |
$25.40 |
$10.76 |
$50.80 |
$21.52 |
|
BlueDental Choice PPO - STD |
Emp |
County |
Emp |
County |
|
Emp. Only |
$2.13 |
$8.51 |
$4.26 |
$17.02 |
|
Emp. + 1 |
$9.72 |
$8.51 |
$19.44 |
$17.02 |
|
Emp. + 2 or more |
$18.22 |
$8.51 |
$36.44 |
$17.02 |
Vision Insurance
A pre-paid vision insurance plan is offered through Humana/Compbenefits. The premiums are 100% employee paid. A member will receive an eye exam every 12 months ($10 co-payment), new lenses every 12 months and new frames every 24 months ($15 co-payment). Add-ons, such as special coatings, that are not medically necessary will have additional costs. You can elect to receive a $120 contact lense allowance instead of lenses and frames. A member must see a participating provider, the provider directory can be viewed online at the Humana/Compbenefits website.
VisionCare Premiums - effective October 1, 2012
|
Biweekly |
Monthly |
Annually |
|
Emp. Only |
$2.88 |
$5.76 |
$69.12 |
|
Emp. + 1 |
$5.75 |
$11.50 |
$138.00 |
|
Emp. + 2 |
$10.73 |
$21.46 |
$257.52 |
Employee Assistance Program
Alachua County Employees can access the Employee Assistance Program (EAP) through Shands at Vista. The employee assistance program is a confidential counseling and referral service available to Alachua County employees and can be used to deal with any problem an employee may be facing, such as drug/alcohol abuse, grief, divorce, financial problems, work issues, marital conflicts, children, etc. The plan allows for four free visits per plan year (October 1 - September 30).
Supplemental Retirement Plans
Alachua County offers tax deferred savings plans, called 457 plans which an employee may save salary generated income through payroll deduction. ICMA and Nationwide Retirement Solutions are the two companies that offer these benefits for employees. The County also offers a Roth IRA through payroll deduction through ICMA.
Deferred Compensation Plans (457)
Employees may enroll in these plans any time during the year. The 457 plans allow an employee to defer up to a dollar limit in effect for that year (see table below)
| Year |
Normal Contribution Limit |
Over 50 catch up |
|
2012 |
$17,000 |
$5,500 |
|
2013 |
$17,500 |
$5,500 |
The money invested, as well as the earnings are able to grow on a tax-deferred basis. The employee pays the taxes when he or she withdraws the money at the time of retirement or when separating from service. There is no penalty for withdrawal at any age.
A strictly defined Internal Revenue Code provision in the deferred compensation plan allows withdrawals in the event of an unforeseen emergency. Deferred compensation is for retirement purposes. Its tax-deferred privileges are granted because funds are not readily available to the participant. An unforeseeable emergency is defined as a severe financial hardship created by; a sudden and unexpected illness or accident to the participant or his or her dependent, loss of property due to casualty, or other similar, equally severe and unforeseeable circumstances beyond the participant's control. All withdrawals must be approved by the County Manager prior to disbursement.
Payroll Deduction Roth IRA
A Roth IRA is another retirement saving vehicle offered by Alachua County. The Roth IRA is funded using after-tax dollars. Investments grow tax free, provided contributions are not withdrawn until they have been in the account for 5 years and the employee is 59 and 1/2 or older. Since contributions are made with after-tax dollars they are accessible at any time.
| Year |
Normal Contribution Limit |
Over 50 catch up |
|
2012 |
$5,000 |
$1,000 |
|
2013 |
$5,500 |
$5,500 |