REMEDIES FOR UNFAIR PRACTICES; MODIFICATION OF PRIOR REMEDY – In General

Single Topic for Decision 2758M

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The Board modified the ALJ’s proposed make-whole remedy that directed the County to “compensate Association unit members for any financial losses incurred as a direct result [of] its decision to implement its constructive receipt income tax withholdings decision before completing negotiations over the negotiable effects of that decision.” Because the Board had no reason to determine whether the County was right or wrong in its interpretation of the constructive receipt doctrine, and because unit members were able to obtain at least partial refunds of excess withholdings through a tax expert’s efforts, the Board did not order the County to make employees whole for their additional tax liability or for harms caused when employees sought to reduce their taxes by redeeming accrued leave. Instead, the Board found that reimbursement of ancillary fees incurred was sufficient to make unit members whole. (pp. 53-55.)