(a) Federal withholding.

(b) FICA. Federal Insurance Contribution Act (FICA), commonly known as Social Security, imposes taxes on the employers and employees. These taxes finance Federal Old Age, Survivors, Disability Insurance, and Medicare.

(c) Unemployment. The employer pays unemployment insurance taxes only. These finance payment of unemployment insurance benefits. Participation in the state unemployment compensation program shall not constitute a waiver of the Tribe’s sovereign immunity.

(d) Worker’s Compensation. The Tribe may participate in the State or any other available worker’s compensation system. Worker’s compensation covers medical expenses that are the result of an injury that arises out of work performed during the course of employment. An employee may not return to work until a physician has released him or her to work. Employees who cannot return to work and who receive time loss benefits will not receive any payroll compensation while away from work, nor will they be allowed to use any accrued sick or annual leave during their absence, except for any time loss which is not covered by the worker’s compensation provider. Employees who are receiving time loss benefits will not lose job seniority while away from work and will accrue their normal sick and annual leave benefits during their absence.

(e) Medical and Dental Insurance. Medical and dental insurance coverage will be provided through a group policy with premiums costs shared by Tribal Government and employees for eligible Tribal employees and dependents. The insurance coverage will begin on the first day of the month following employment and upon submission of the completed enrollment forms. An employee who declines coverage is not entitled to the premium. For plan coverage information, and eligibility requirements refer to the handbook of each plan.

(f) Retirement. A retirement plan will be provided for employees that meet the eligibility requirements. [Res. 2022-10-016 § 1, 2022.]