Employees on military leave are entitled to participate in any rights and benefits not based on seniority that are available to employees having similar seniority, status or pay who are on nonmilitary leaves of absence. Such rights and benefits might include year-end bonuses, insurance, accrual of sick or vacation days or any other benefit not based on length of employment that is available to other employees on leaves of absence. Qualified pension benefits. The reemployed veteran's military service is also considered service with the employer for purposes of benefit accrual for vesting purposes. Qualified plans also may allow employers to make matching contributions at the rate that would have applied had the employee's employment not been interrupted by military service.
Employers are free to fill vacancies left by employees on military leave.
Employees who have taken military leave generally have the right to return to their civilian job without loss of seniority or benefits. The law regarding reemployment rights is lengthy and complex, however. CCH also provides tax and business law information in print and electronic form for tax, legal, securities, human resources, healthcare and small business markets.