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County staff outlines COLA scenarios, says retroactive pay would substantially increase 2026 cost
Summary
Administrator presented cost‑of‑living scenarios ranging from 1.0% to 2.8% and a retroactive 2.8% calculation; commissioners asked for full‑year and elected‑official exclusions, and staff warned retroactive pay has tax/URS implications.
Tess, a county administrator presenting midyear compensation scenarios, showed multiple options for a cost‑of‑living adjustment (COLA) and the fiscal impact of retroactive pay.
"So for us to adopt a 2.8% COLA starting pay period ending 08/02/2026 would be $226,491," Tess said, then clarified the general‑fund share and additional scenarios: a 1.0% midyear increase would cost about $82,783 (general fund ~$66,102); a 1.8% option about $145,552 (general fund ~$115,425). She also provided a rough retroactive calculation: "If we were retroacting the 2.8% COLA from January '26 through the end of this year... the projected calculation... is $543,722," with the general fund share estimated near $432,808.
Tess warned that retroactive payments raise additional administrative and tax complications: back pay can create higher payroll tax withholding, require adjustments to Utah Retirement Systems contributions, and involve complex processing for staff who left during the year. Commissioners requested additional breakdowns — for example, the effect of excluding elected officials and a full‑year cost estimate for 2027 — and directed staff to return with detailed numbers that separate fund sources and elected versus classified positions.
No final decision was made at the workshop; staff said they would prepare public‑hearing materials for the August meeting and provide supplemental 2027 estimates for commission review.
