§78-30 Cafeteria plans. (a) Each chief executive may establish a wage and salary reduction benefit program which qualifies as a cafeteria plan within the meaning of section 125 of the Internal Revenue Code of 1986, as amended. The cafeteria plan shall allow eligible employees to elect to reduce their pretax compensation in return for payment by the jurisdiction of the expenses of eligible benefits.
(b) In addition to any other powers and duties authorized by law, each chief executive may enter into all contracts necessary to establish, administer, or maintain the cafeteria plans.
(c) The contributions, interest earned, and forfeited participant balances may be held in trust outside of the jurisdiction's treasury for the benefit of the participants and the plan. The funds in trust shall not be subject to the jurisdiction's general creditors. Interest earned or forfeited participant balances may be used to defray participant fees and other administrative costs. [L 2000, c 253, pt of §74]
Structure Hawaii Revised Statutes
Title 7. Public Officers and Employees
78-1 Citizenship and residence; exceptions.
78-2.6 Prospective employees; suitability for public employment.
78-2.7 Criminal history record checks.
78-2.8 Public employees; termination.
78-3.1 Whistleblowers; notice.
78-3.5 Experimental modernization projects.
78-3.6 Experimental modernization projects; county boards of water supply.
78-4 Boards and commissions; service limited.
78-8 Persons subject to sections 78-8 to 78-11.
78-9 Failure to appear or testify, termination of employment.
78-12 Salary withheld for indebtedness to the government.
78-16.5 Pay of officers and employees on active military service and other periods.
78-17 Payment of salaries or wages upon discharge from service.
78-21 Limitation of liability.
78-23.6 Leave of absence to serve as bone marrow donor or organ donor.
78-24 Injured employee; liability of third persons.
78-25 Credits for employees receiving workers' compensation benefits; wage supplement.
78-27 Temporary inter- and intra-governmental assignments and exchanges.
78-28 In-service training programs.
78-29 Incentive and service awards.
78-31 Paid leave; education of children.
78-32 Payment of approved travel costs for public officers and employees.
78-52 Peer support counseling; sessions.
78-53 Pretax transportation benefit program.
78-64 New employees; orientation on benefits and rights.
78-65 County mayors; outside employment and emoluments prohibited.