Kentucky Revised Statutes Title VI. Financial Administration § Appendix A, Pt. IV Appendix A, Pt. IV. State/Executive Branch Budget

1. Authorized Personnel Complement: On July 1, 2024, and July 1, 2025, the Personnel Cabinet and the Office of State Budget Director shall establish a record for each budget unit of authorized permanent full-time and other positions based upon the enacted State/Executive Branch Budget of the Commonwealth and any adjustments authorized by provisions in this Act. The total number of filled permanent full-time and all other positions shall not exceed the authorized complements pursuant to this section. An agency head may request an increase in the number of authorized positions to the State Budget Director. Upon approval of the State Budget Director, the Secretary of the Personnel Cabinet may authorize the employment of individuals in addition to the authorized complement. A report of the actions authorized in this section shall be provided to the Legislative Research Commission on a monthly basis.

2. Salary Increment: Notwithstanding KRS 18A.355, relating to anniversary date, and notwithstanding KRS 156.808(6)(e), a three percent salary increase is provided, effective July 1, 2024, and a three percent salary increase is provided, effective July 1, 2025, on the base salary or wages of each eligible state employee.

3. Employee Cross-Reference: The Personnel Cabinet may permit married couples who are both eligible to participate in the state health insurance plan to be covered under one family health benefit plan.

4. Full-Time Positions: Notwithstanding KRS 18A.005(18)(a), full-time positions in the state parks, where the work assigned is dependent upon fluctuations in tourism, may be assigned work hours from 25 hours per week and remain in full-time positions.

5. Employer Retirement Contribution Rates: Notwithstanding KRS 61.565 and 61.702, the employer contribution rates for Kentucky Employees Retirement System from July 1, 2024, through June 30, 2026, and except as otherwise provided in this Act, shall be 23.74 percent, consisting of 23.74 percent for pension for hazardous duty employees; for the same period, the employer contribution for employees of the State Police Retirement System shall be 68.10 percent, consisting of 65.79 percent for pension and 2.31 percent for health insurance. Notwithstanding any other provision of this Act or KRS 61.565 or 61.702 to the contrary, the initial actuarially accrued liability employer contribution rate from July 1, 2024, through June 30, 2026, for nonhazardous employees in the Executive Branch departments shall be determined by the State Budget Director by May 1, 2024. The employer contribution rate shall include the normal cost contribution of 8.44 percent and be sufficient to adhere to the prorated amount of the actuarially accrued liability to each individual nonhazardous employer as determined by the Kentucky Employees Retirement System. The rates in this section apply to wages and salaries earned for work performed during the described period regardless of when the employee is paid for the time worked.

6. Health Care Spending Account: Notwithstanding KRS 18A.2254(2)(a) and (b), if a public employee waives coverage provided by his or her employer under the Public Employee Health Insurance Program, the employer shall forward a monthly amount to be determined by the Secretary of the Personnel Cabinet for that employee as an employer contribution to a health reimbursement account or a health flexible spending account, but not less than $175 per month, subject to any conditions or limitations imposed by the Secretary of the Personnel Cabinet to comply with applicable federal law. The administrative fees associated with a health reimbursement account or health flexible spending account shall be an authorized expense to be charged to the Public Employee Health Insurance Trust Fund.

7. State Group Health Insurance Plan--Transfer Between Plan Years: Notwithstanding KRS 18A.2254, the Secretary of the Finance and Administration Cabinet and the Secretary of the Personnel Cabinet are authorized to use the excess funds from any prior plan year to satisfy claims or expenses in Plan Year 2021, Plan Year 2022, Plan Year 2023, Plan Year 2024, Plan Year 2025, and Plan Year 2026.

8. State Group Health Insurance Plan--Plan Year Closure: Notwithstanding KRS 18A.2254, Plan Year 2020 shall be considered closed as of June 30, 2024, and the balance from that Plan Year shall be transferred to Plan Year 2021. All other income and expenses attributable to the closed Plan Year shall be deposited in or charged to the Plan Year 2021 account after that date.