40 ILCS 5/12-127
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 12 - Park Employees' And Retirement Board Employees' Annuity And Benefit Fund--Cities Over 500,000

 (from Ch. 108 1/2, par. 12-127)Sec. 12-127. Computation of service.(a) If an employee during any leave of absence for 30 days or more  without pay who is not receiving ordinary disability or duty disability  benefits contributes the percentage of salary theretofore deducted from  his salary for annuity purposes, the employer shall contribute  corresponding amounts for such purposes.  Payment for any approved leave  of absence shall not be valid unless made during such absence or within  30 days from expiration thereof. The aggregate of leaves of absence for  which contributions may be made during the entire employee's service  shall be 1 year.(b) In computing service, credit shall be given for all leaves of  absence subject to the limitations specified in the following paragraph  during the time an employee was engaged in the military or naval service  of the United States of America during the years 1914 to 1919,  inclusive, or between September 16, 1940, and July 25, 1947, or between  June 25, 1950, and January 31, 1955, and any such service rendered after  January 31, 1955, and who within 180 days subsequent to the completion of  military or naval service re-enters the service of the employer.The total credit any employee shall receive for military or naval  service during the entire term of service as an employee shall be  subject to the following conditions and limitations:(1) if entry into military or naval service occurs     after July 1, 1961, the total credit shall not exceed 3 years;(2) if entry into military or naval service occurred     on or prior to July 1, 1961, the total credit shall not exceed 5 years;(3) an employee who on July 1, 1961, had accrued more     than 5 years of such military or naval service shall be entitled to the total amount of such accrued credit.The contributions an employee would have made during the period of  such military or naval service, together with the prescribed employer  contributions, shall be made by the employer and shall be based on the  salary for the position occupied by the employee on the date of  commencement of the leave of absence.(c) For all purposes of this Article except the provisions of  Section 12-133, the following shall constitute a year of service in any  fiscal year for salary payable according to the basis specified: Monthly  Basis: 4 months; Weekly Basis: 17 weeks; Daily Basis: 100 days; Hourly  Basis: 800 hours, except that in the case of an employee becoming a  participant of the fund on and after July 1, 1973, the following  schedule shall govern for all purposes of this Article: Service during 9  months or more in any fiscal year shall constitute a year of service; 6  to 8 months, inclusive, 3/4 of a year; 3 to 5 months, inclusive, 1/2  year; less than 3 months, 1/4 of a year; 15 days or more in any month, a  month of service. However, for the 6-month fiscal year July 1, 2012 through December 31, 2012, the amount of service earned shall not exceed 1/2 year.(d) The periods an employee received ordinary or duty disability  benefit shall be included in the computation of service.(e) Upon receipt of the specified payment, credits transferred to a  fund established under this Article pursuant to subsection (d) of Section  8-226.1, subsection (d) of Section 9-121.1, or Section  14-105.1 of this Code shall be included in the computation  of service.(f) A contributing employee may establish additional  service credit for a period of up to 2 years spent in active military  service for which he or she does not qualify for credit under subsection  (b), provided that (1) the person was not dishonorably discharged from the  military service, and (2) the amount of service credit established by the  person under this subsection (f), when added to the amount of any military  service credit granted to the person under subsection (b), shall not exceed  5 years.  In order to establish military service credit under this  subsection (f), the applicant must submit a written application to the  Fund, including a copy of the applicant's discharge from military service,  and pay to the Fund (1) employee contributions at the rates provided in  this Article based upon the person's salary on the last date as a  participating employee prior to the military service, or on the first date  as a participating employee after the military service, whichever is  greater, plus (2) an amount determined by the board to be equal to the  employer's normal cost of the benefits accrued for such military service,  plus (3) regular interest on items (1) and (2) from the date of conclusion  of the military service to the date of payment.  Contributions must be paid  in a single lump sum before the credit will be granted.  Credit established  under this subsection may be used for pension purposes only.(g) A contributing employee may establish additional service credit for a  period of up to 5 years of employment by the United States federal government  for which he or she does not qualify for credit under any other provision of  this Article, provided that (1) the amount of service credit established by the  person under this subsection (g), when added to the amount of all military  service credit granted to the person under subsections (b) and (f), shall not  exceed 5 years, and (2) any credit received for the federal employment in any  other public pension fund or retirement system has been terminated or  relinquished.In order to establish service credit under this subsection (g), the  applicant must submit a written application to the Fund, including such  documentation of the federal employment as the Board may require, and pay  to the Fund (1) employee contributions at the rates provided in  this Article based upon the person's salary on the last date as a  participating employee prior to the federal service, or on the first date  as a participating employee after the federal service, whichever is  greater, plus (2) an amount determined by the Board to be equal to the  employer's normal cost of the benefits accrued for such federal service,  plus (3) regular interest on items (1) and (2) from the date of conclusion  of the federal service to the date of payment.  Contributions must be paid  in a single lump sum before the credit is granted.  Credit established  under this subsection may be used for pension purposes only.  (Source: P.A. 97-973, eff. 8-16-12.)