Summary
The Class 100 Fact Sheet outlines how the City of Philadelphia categorizes and tracks expenditures related to personal services, including wages, salaries, overtime, and benefits for all municipal employees. As the largest budget classification, Class 100 accounted for $3.7 billion, or 60.7% of General Fund spending in FY24, down from 68% in FY14, largely due to position vacancies and rising costs in other categories. The report highlights a 40% increase in total Class 100 spending over the past decade, driven by significant growth in pension contributions, uniformed salaries, and overtime expenses. Departmental trends show the largest spending increases in the Finance, Police, and Fire Departments, with benefit costs centralized under the Director of Finance. Despite attempts to expand the workforce between FY14 and FY20, staffing levels in FY24 were slightly below FY14 figures, and the vacancy rate reached a high of 17.2%. The report concludes that future budgetary pressures—including large pension obligation bond payments and persistent staffing gaps—will shape Class 100 expenditures in the years ahead.