About the Staff Development Benefit Program

The County of Sonoma is committed to providing efficient and high quality services to the community and recognizes the knowledge, skills, and well being of our workforce are critical to achieving this goal. Therefore, the employee Staff Development and Wellness Benefit Allowance Program “Program” has been developed to encourage learning and wellness. Specifically, the Program provides an annual reimbursement allowance, as negotiated by collective bargaining or contained in the Salary Resolution, to assist County employees achieve professional and educational growth, safe lifestyles to achieve personal wellness and physical fitness, and resiliency goals.

The Program covers work-related expenditures such as classes and seminars, professional memberships, registration fees, educational materials, tools and equipment. Additionally, the program may also be used for wellness activities by allowing participation in a wide variety of activities that promote emotional and physical fitness that are not medically necessary and would not otherwise be covered through a County-offered health plan.

All benefits provided through this Program are subject to tax requirements of the Internal Revenue Code, and any other applicable federal and/or state law relating to the provision of employment fringe benefits. Fringe benefits for employees are considered taxable wages, unless specifically excluded by relevant sections of the Internal Revenue Code.

Tax Status

All benefits provided through this Program are subject to tax requirements of the Internal Revenue Code, and any other applicable federal and/or state law relating to the provision of employment fringe benefits. Fringe benefits for employees are considered taxable wages, unless specifically excluded by relevant sections of the Internal Revenue Code. The eligible reimbursable benefits provided through the Staff Development and Wellness Allowance Program are primarily governed by IRC §132.

Only those benefits which are directly related to or required for your job with the County of Sonoma are non-taxable, as defined by federal and/or state law and can be excluded from taxable wages, otherwise the reimbursement amount is considered a taxable wage and will be taxed through payroll. According to the IRS, benefits are excluded from federal gross income as a working condition fringe benefit to the extent, if you had paid the expense yourself, you could claim the expense as a deductible business expense under IRC §162