NC S105

Authorizes employees and dependents of the Town of Elizabethtown and Town of Matthews to enroll in the State Health Plan for Teachers and State Employees on a fully contributory basis.

Requires participating local government units to enter into a memorandum of understanding with the Plan at least 60 days before joining and must comply with federal governmental plan requirements.

Allows local government units to determine employee eligibility and employee premium contribution amounts, with the unit paying all premiums directly to the Plan.

Expands the definition of "employing unit" to include local government units participating under G.S. 135-48.47 or other applicable laws.

Applies late premium interest charges of 1.5% per month to local government units, consistent with existing charter school payment requirements.