How you count the $4,000 for health insurance is tricky - does it go on their W-2 as Taxable income ? If it does then I would take 3% of it too - but if not I would not count it.
I think the $1.00 for MA boards should be over and above the 3% raise as it is based on accomplishing a task and she should not be penalized. Just my opinion.
The last thing is that you should do what you want - what you pay them is based on how you are doing and if you value what they do then reward them. Don't let someone else decide that.....
