Sec. 33-19. Day care as alternative fringe benefit.

The executive shall establish a salary reduction dependent care assistance plan that meets the requirements of section 125 and/or section 129 of the Internal Revenue Service Code as amended. Under this plan, county employees, with the exception of those police department employees subject to a collective bargaining agreement, may elect to reduce or to forego increases in their salary to pay for dependent care assistance benefits up to a maximum dollar amount as may be permitted by the Internal Revenue Code. Police department employees subject to a collective bargaining agreement may elect to participate in the plan, if authorized by the collective bargaining agreement. Dependent care assistance payments shall be paid in a manner permitted by the Internal Revenue Code. The executive may charge a reasonable administrative fee to reduce the cost to the county of administering the plan.