In many local governments and school districts, employees have the option to receive health insurance coverage after retirement. Among other things, the retirees may be:

This guide is designed to assist local governments and school districts contain certain personal service costs. It is broken down into the following sections: • Containing Health Insurance Costs • Minimizing Unemployment Insurance Costs • Managing Workers’ Compensation Costs • Overtime Planning and Management

As an employer, you should always look for ways to contain health insurance costs without cutting current benefit levels.