This table shows the staffing and pay rates of the Marshall City Fire Department:
|
Employee Grade
|
Number in Grade
|
Salary
|
|
Chief
|
1
|
$105,000
|
|
Shift Commander
|
3
|
70,000
|
|
Firefighter 1
|
12
|
39,000
|
|
Firefighter 2
|
26
|
30,000
|
|
Clerical (part time)
|
3
|
15,000
|
The city is part of the federal Social Security system. The city and the employee each pay Social Security payroll taxes of 6.2 percent of all salary paid up to $90,000 per employee to finance federal retirement and disability insurance and 1.45 percent of all salary paid to finance Medicare.
The city pays a portion of the cost of health insurance for each full-time employee, an amount equal to $180 per month.
Employees are part of a pension system financed by a city payment of 20 percent of the employee's salary ad an employee payment of 5 percent of the employee's salary.
Full time employees receive an allowance for uniforms of $750 per year.
Estimate the City's full cost of fire department labor during the fiscal year, assuming no change in staffing. Separate that cost into salary and fringe-benefits components.