Florida Regulations 60S-2.006: Credit for Leaves of Absence Under the Florida Retirement System
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(1) A member may receive retirement credit for a total of two work years of creditable service for authorized leaves of absence under the Florida Retirement System, subject to the following:
(a) A leave of absence must be authorized in writing by a member’s employer prior to or during the leave of absence.
(b) The member must satisfy the service requirements for vesting, excluding any periods of leave of absence, except for military leaves of absence as provided in subsection 60S-2.005(1), F.A.C., prior to receiving retirement credit for leaves of absence.
(c) The member must return to active employment performing service with a Florida Retirement System employer in a regularly established position immediately upon termination of the leave of absence and remain on the employer’s payroll for one calendar month. The exceptions to this requirement are:
1. A member placed on a leave of absence for medical reasons who retires on disability while on the leave of absence shall not be required to return to employment in order to be eligible to receive credit for the leave of absence; and
2. A member whose work year is less than 12 months and whose leave of absence terminates between school years shall be eligible to receive credit for the leave of absence as long as he or she returns to covered employment at the beginning of the next school year and remains on the employer’s payroll for one calendar month.
(d) The leave of absence must occur after the employee becomes a member of the Florida Retirement System.
(e) The required contributions must be made in accordance with Fl. Admin. Code R. 60S-3.007
(f) The member shall make application to the Division for leave of absence retirement credit on Form FR-28 (Rev 06/04), http://www.flrules.org/Gateway/reference.asp?No=Ref-00334, Florida Retirement System Pension Plan Application to Purchase Retirement Credit for a Pension Plan Leave of Absence, herein adopted by reference which may be obtained from the Forms page of the Division’s website, www.frs.MyFlorida.com, or by calling the Division Toll Free at (844)377-1888, if calling from outside the Tallahassee calling area or locally at (850)907-6500. Individuals with a hearing or speech impairment may call the Division via T.D.D. at the Florida Relay System by dialing 711 or (800)955-8771.
(2) If a member is granted a leave of absence with full pay at the rate he or she was being paid prior to the leave of absence, and the compensation received during such period is paid in accordance with paragraph 60S-1.004(4)(a) or (b), F.A.C., the member shall not be considered on leave of absence for retirement purposes and the contributions required by Fl. Admin. Code R. 60S-3.003, shall continue to be made and he or she shall continue to receive full retirement credit for the period he or she is on leave of absence with pay.
(3) If a member is granted a leave of absence with partial pay and the compensation received during such period is in accordance with paragraph 60S-1.004(4)(a) or (b), F.A.C., the contributions required by Fl. Admin. Code R. 60S-3.003, shall continue to be made and he or she shall continue to receive full retirement credit for the period he or she is on leave of absence with pay. For this partial pay he or she shall receive credit in accordance with Fl. Admin. Code R. 60S-2.002(4)(c) However, the member may elect, upon his or her return from such leave, to make additional contributions in accordance with subsection 60S-3.007(2), F.A.C., and receive retirement credit for this period based on the full salary he or she was earning prior to the leave of absence. The purpose in making such contributions would be to permit the member’s full salary to be included in his or her average final compensation. If additional contributions are not made, only the member’s partial pay shall be used should such period be included in the member’s average final compensation.
(4) If a member is granted a leave of absence and the member receives compensation during such period from an account other than the ones listed in paragraph 60S-1.004(4)(a) or (b), F.A.C., the member may receive retirement credit for the leave of absence in accordance with subsection 60S-2.006(1), F.A.C.
(5) Any leave of absence which an employer may properly grant shall be creditable under the Florida Retirement System in accordance with this section, except military leaves which shall be claimed under the provisions of subsection 60S-2.005(1), F.A.C.
(6) Retirement credit for leaves of absence shall be creditable under the class of membership in which the member participated at the time the leave of absence was granted.
(7) A member who is required, in accordance with Florida Statutes § 99.012(4), to resign his or her office as a deputy sheriff, police officer, or subordinate officer, may purchase retirement credit as a leave of absence without pay, in accordance with subsection (1), provided:
(a) The member was required to resign because he or she was a candidate for a public office that was held by his or her superior office at the time;
(b) Such superior officer was also a candidate for reelection to the same office;
(c) The member returns to covered employment;
(d) The retirement credit purchased as a leave of absence includes only the period between his or her date of resignation and the beginning of the term of office for which he or she was a candidate. Such leave of absence shall count toward the total of two work years of creditable service for authorized leaves of absence allowed in subsection (1).
Rulemaking Authority 121.031 FS. Law Implemented 121.071, 121.121 FS. History-New 1-1-72, Amended 10-20-72, 12-31-74, 1-16-77, 7-1-79, 8-26-81, 1-18-83, Formerly 22B-2.06, Amended 3-11-87, 2-7-89, 11-14-91, Formerly 22B-2.006, Amended 8-4-94, 2-24-99, 12-30-99, 8-13-03, 4-5-12, 3-25-13.
(b) The member must satisfy the service requirements for vesting, excluding any periods of leave of absence, except for military leaves of absence as provided in subsection 60S-2.005(1), F.A.C., prior to receiving retirement credit for leaves of absence.
(c) The member must return to active employment performing service with a Florida Retirement System employer in a regularly established position immediately upon termination of the leave of absence and remain on the employer’s payroll for one calendar month. The exceptions to this requirement are:
1. A member placed on a leave of absence for medical reasons who retires on disability while on the leave of absence shall not be required to return to employment in order to be eligible to receive credit for the leave of absence; and
2. A member whose work year is less than 12 months and whose leave of absence terminates between school years shall be eligible to receive credit for the leave of absence as long as he or she returns to covered employment at the beginning of the next school year and remains on the employer’s payroll for one calendar month.
(d) The leave of absence must occur after the employee becomes a member of the Florida Retirement System.
(e) The required contributions must be made in accordance with Fl. Admin. Code R. 60S-3.007
(f) The member shall make application to the Division for leave of absence retirement credit on Form FR-28 (Rev 06/04), http://www.flrules.org/Gateway/reference.asp?No=Ref-00334, Florida Retirement System Pension Plan Application to Purchase Retirement Credit for a Pension Plan Leave of Absence, herein adopted by reference which may be obtained from the Forms page of the Division’s website, www.frs.MyFlorida.com, or by calling the Division Toll Free at (844)377-1888, if calling from outside the Tallahassee calling area or locally at (850)907-6500. Individuals with a hearing or speech impairment may call the Division via T.D.D. at the Florida Relay System by dialing 711 or (800)955-8771.
(2) If a member is granted a leave of absence with full pay at the rate he or she was being paid prior to the leave of absence, and the compensation received during such period is paid in accordance with paragraph 60S-1.004(4)(a) or (b), F.A.C., the member shall not be considered on leave of absence for retirement purposes and the contributions required by Fl. Admin. Code R. 60S-3.003, shall continue to be made and he or she shall continue to receive full retirement credit for the period he or she is on leave of absence with pay.
(3) If a member is granted a leave of absence with partial pay and the compensation received during such period is in accordance with paragraph 60S-1.004(4)(a) or (b), F.A.C., the contributions required by Fl. Admin. Code R. 60S-3.003, shall continue to be made and he or she shall continue to receive full retirement credit for the period he or she is on leave of absence with pay. For this partial pay he or she shall receive credit in accordance with Fl. Admin. Code R. 60S-2.002(4)(c) However, the member may elect, upon his or her return from such leave, to make additional contributions in accordance with subsection 60S-3.007(2), F.A.C., and receive retirement credit for this period based on the full salary he or she was earning prior to the leave of absence. The purpose in making such contributions would be to permit the member’s full salary to be included in his or her average final compensation. If additional contributions are not made, only the member’s partial pay shall be used should such period be included in the member’s average final compensation.
(4) If a member is granted a leave of absence and the member receives compensation during such period from an account other than the ones listed in paragraph 60S-1.004(4)(a) or (b), F.A.C., the member may receive retirement credit for the leave of absence in accordance with subsection 60S-2.006(1), F.A.C.
(5) Any leave of absence which an employer may properly grant shall be creditable under the Florida Retirement System in accordance with this section, except military leaves which shall be claimed under the provisions of subsection 60S-2.005(1), F.A.C.
(6) Retirement credit for leaves of absence shall be creditable under the class of membership in which the member participated at the time the leave of absence was granted.
(7) A member who is required, in accordance with Florida Statutes § 99.012(4), to resign his or her office as a deputy sheriff, police officer, or subordinate officer, may purchase retirement credit as a leave of absence without pay, in accordance with subsection (1), provided:
(a) The member was required to resign because he or she was a candidate for a public office that was held by his or her superior office at the time;
(b) Such superior officer was also a candidate for reelection to the same office;
(c) The member returns to covered employment;
(d) The retirement credit purchased as a leave of absence includes only the period between his or her date of resignation and the beginning of the term of office for which he or she was a candidate. Such leave of absence shall count toward the total of two work years of creditable service for authorized leaves of absence allowed in subsection (1).
Rulemaking Authority 121.031 FS. Law Implemented 121.071, 121.121 FS. History-New 1-1-72, Amended 10-20-72, 12-31-74, 1-16-77, 7-1-79, 8-26-81, 1-18-83, Formerly 22B-2.06, Amended 3-11-87, 2-7-89, 11-14-91, Formerly 22B-2.006, Amended 8-4-94, 2-24-99, 12-30-99, 8-13-03, 4-5-12, 3-25-13.