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Commission reviews pay scenarios including 2.8% COLA and retroactive option
Summary
Staff presented cost estimates for several cost-of-living adjustment scenarios; adopting a 2.8% COLA starting pay period ending Aug. 2 would cost roughly $226,491 through year end while retroactive pay to Jan. 2026 would cost about $543,722.
Tess, the county personnel presenter, showed commissioners a range of cost‑of‑living adjustment scenarios and their budget impacts. "The 2026 cost of living adjustment that was adopted for the Social Security Administration was 2.8%," she said, and outlined options: implementing 2.8% from a pay period in August would cost about $226,491 through year end with roughly $179,558 charged to the general fund. A nonretroactive 1% option would carry a smaller midyear cost (~$82,783) while a midrange 1.8% option was estimated at about $145,552 for the remainder of 2026.
Tess cautioned that retroactive increases carry administrative burdens and tax/retirement contribution implications. "There are specific considerations if we were to take a retroactive approach... there can be tax implications," she said, noting Utah Retirement Systems reporting and back‑pay calculations would be required. Commissioners asked for full‑year cost projections for 2027 and for options that exclude elected officials; staff said they would provide those figures ahead of the public hearing process.
