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SMYRNA, GEORGIA / THE PUBLIC RECORD

COW2026-026 · Personnel Discussion – Carol Sicard Carol Sicard, Human Resources Director…

April 1, 2026 · Discussion · no action recorded · Meeting minutes

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B. COW2026-026 Personnel Discussion – Carol Sicard Carol Sicard, Human Resources Director, explained that In December 2019, twelve employees reached the maximum of their designated pay ranges. At that time, the Council authorized “top-out bonuses” equal to the amount exceeding the pay range maximum, distributed quarterly. These payments were issued in March, July, and October 2020, and January 2021, after which they were discontinued. Following completion of the UGA Class & Compensation Study, it was confirmed that employees who reach the maximum of their pay range—regardless of pay plan adjustments—are considered topped out. This practice has been consistently applied since that determination. As with previous payments, top-out bonuses are subject to Social Security, Medicare, and federal and state taxes at the supplemental rate. They are excluded from retirement contributions and are not included in final average earnings used in retirement benefit calculations.

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Authorization and later evidence are separate events. A later record does not by itself establish causal impact.

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