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Time Card Coding: When bargaining unit employees receive the appropriate approval to be absent from their scheduled shift(s) for a union authorized event or purpose, payment to the employee(s) covering the open shifts(s) shall be made at the employee's applicable regular or overtime rate on an hour-for-hour basis from the Union Leave Bank. Employees absent from work on Uunion bleave shall receive pay for their regularly scheduled shift as paid union leave. awl-eEmployees covering open shifts for employees absent on Uunion bleave and employees absent on union leave shall code their time cards accordingly. D. Indemnification 1. The City will administer the Union Leave Bank in the manner believed to be consistent with all applicable laws governing the taxation of the donated hours. The City takes no responsibility should the IRS or any other governing agency prescribe a different interpretation of applicable tax law. Any liability resulting from the reporting of taxes will fall solely on the Union and its members. As such, the Union will indemnify and defend the City against any tax claims that arise in whole or in part from its administration of the Union Leave Bank, including reasonable attorney fees. 2. -The City assumes no responsibility for how union time is utilized. Time spent on union leave is not considered work time for purpose of worker's compensation or any other purpose. The Union will indemnify and defend the City against any claim that arises in whole or part from the activities of employees utilizing such leave, including reasonable attorney fees. No Waiver of Rights: Nothing in this- section shall supersede the Fire Chief's duty to maintain Section 16. Health and Welfare 16.1 Hospital and Medical Care - Active Employees A. A. Contributions The City will continue to contribute a monthly amount for each employee no greater than the family rate of the lowest cost HMO plan. 32