the city is part of the federal social security system. the city and the employee each pay social security payroll taxes of 6.2 percent of all salary paid up to $118,500 per employee to finance federal retirement and disability insurance and 1.45 percent of all salary paid to finance medicare. the city pays a portion of the cost of health insurance for each full-time employee, an amount equal to $180 per month. employees are part of a pension system financed by a city payment of 20 percent of the employee’s salary and an employee payment of 5 percent of the employee’s salary. full-time employees receive an allowance for uniforms of $750 per year.