TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE D: RETIREMENT SYSTEMS
CHAPTER III: TEACHERS' RETIREMENT SYSTEM OF THE STATE OF ILLINOIS
PART 1650 THE ADMINISTRATION AND OPERATION OF THE TEACHERS' RETIREMENT SYSTEM
SECTION 1650.351 EMPLOYER CONTRIBUTION FOR EXCESS SICK LEAVE
Section 1650.351 Employer Contribution for Excess Sick Leave
a) The phrase "normal annual sick leave allotment" shall mean the amount of annual sick leave granted by a TRS employer to its teachers under a collective bargaining agreement or employment policies, including any personal days that may be used as sick leave.
b) The normal annual sick leave allotment for a TRS employer's administrators shall be the same as that for its teachers as defined in subsection (a).
c) If an employer grants sick leave days in excess of the normal annual sick leave allotment as defined in subsection (a) in the last four school years prior to retirement, the employer is subject to the employer contribution provided in 40 ILCS 5/16-128(d-10).
d) The employer contribution required in 40 ILCS 5/16-128(d-10) shall be computed as follows:
The member's highest salary rate reported by the granting employer during the four-year sick leave review period in subsection (c) x the total normal cost rate (the employer's normal cost as defined in Section 1650.183 plus the member contribution required under 40 ILCS 5/16-152) applicable to the last fiscal year of contributing service x the portion of sick leave service credit attributed to sick days in excess of the normal annual allotment granted by that specific employer = employer's contribution.
e) If more than one employer in the last four school years prior to retirement grants sick leave days in excess of the normal annual sick leave allotment, the contribution from each employer will be determined from sick leave days granted earliest to latest.
f) An award of sick days as part of a retirement incentive shall not constitute a normal annual sick leave allotment; however, for members who earned sick days through the normal annual allotment granting process but were denied the use of such sick days by a limit on accumulation imposed by his or her employer, those days may be reinstated subject to the provisions of Section 1650.350(a) without charge to the employer if the reinstatement is made before January 1, 2007.
(Source: Added at 30 Ill. Reg. 194, effective December 23, 2005)