Butte implemented APPLE (the Accumulation Plan for Part-time and Limited Employees) for certain part-time, seasonal, or temporary employees not covered by a collective bargaining unit and not contributing to the California Public Employees Retirement System (PERS). APPLE is a Defined Contribution Plan designed to provide enhanced retirement benefits. Unlike the Social Security program (FICA) in which contributions are made on an after-tax basis, APPLE contributions are on a pre-tax basis which means more dollars are put to work toward the contributor's retirement and the taxation is deferred until a later date. Each participant contributes 6.2% of monthly wages. The District contributes 1.3% on the employee's behalf.
Apple participants do not contribute to Social Security (FICA). Participants who qualify for Social Security benefits from other employment, or by being married to an individual who was employed in jobs covered by Social Security, may receive a reduced benefit as a result of the Windfall Elimination Provision (WEP). An APPLE participant who has paid FICA on 30 years of substantial earnings is not affected by WEP.