40 ILCS 5/14-103.10
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 14 - State Employees' Retirement System Of Illinois

 (from Ch. 108 1/2, par. 14-103.10)(Text of Section WITH the changes made by P.A. 98-599, which has been  held unconstitutional)Sec. 14-103.10. Compensation.(a) For periods of service prior to January 1, 1978, the full rate of salary  or wages payable to an employee for personal services performed if he worked  the full normal working period for his position, subject to the following  maximum amounts: (1) prior to July 1, 1951, $400 per month or $4,800 per year;  (2) between July 1, 1951 and June 30, 1957 inclusive, $625 per month or $7,500  per year; (3) beginning July 1, 1957, no limitation.In the case of service of an employee in a position involving  part-time employment, compensation shall be determined according to the  employees' earnings record.(b) For periods of service on and after January 1, 1978, all  remuneration for personal services performed defined as "wages" under  the Social Security Enabling Act, including that part of such  remuneration which is in excess of any maximum limitation provided in  such Act, and including any benefits received by an employee under a sick  pay plan in effect before January 1, 1981, but excluding lump sum salary  payments:(1) for vacation,(2) for accumulated unused sick leave,(3) upon discharge or dismissal,(4) for approved holidays.(c) For periods of service on or after December 16, 1978, compensation  also includes any benefits, other than lump sum salary payments made at  termination of employment, which an employee receives or is eligible to  receive under a sick pay plan authorized by law.(d) For periods of service after September 30, 1985, compensation also  includes any remuneration for personal services not included as "wages"  under the Social Security Enabling Act, which is deducted for purposes of  participation in a program established pursuant to Section 125 of the  Internal Revenue Code or its successor laws.(e) For members for which Section 1-160 applies for periods of service on and after January 1, 2011, all remuneration for personal services performed defined as "wages" under the Social Security Enabling Act, excluding remuneration that is in excess of the annual earnings, salary, or wages of a member or participant, as provided in subsection (b-5) of Section 1-160, but including any benefits received by an employee under a sick pay plan in effect before January 1, 1981.  Compensation shall exclude lump sum salary payments:(1) for vacation;(2) for accumulated unused sick leave;(3) upon discharge or dismissal; and(4) for approved holidays.(f) Notwithstanding the other provisions of this Section, for service on or after July 1, 2013, "compensation"  does not include any stipend payable to an employee for service on a board or commission.(g) Notwithstanding any other provision of this Section,  for an employee who first becomes a participant on or after the  effective date of this amendatory Act of the 98th General  Assembly, "compensation" does not include any payments or  reimbursements for travel vouchers submitted more than 30 days  after the last day of travel for which the voucher is  submitted.(h) Notwithstanding any other provision of this Code, the  annual compensation of a Tier 1 member for the purposes of this Code  shall not exceed, for periods of service on or after the  effective date of this amendatory Act of the 98th General  Assembly, the greater of (i) the annual limitation determined from  time to time under subsection (b-5) of Section 1-160 of this  Code, (ii) the annualized compensation of the Tier 1 member as of that effective date, or (iii) the annualized compensation of the Tier 1 member immediately preceding the expiration, renewal, or amendment of an employment contract or collective bargaining agreement in effect on that effective date. (Source: P.A. 98-449, eff. 8-16-13; 98-599, eff. 6-1-14.)(Text of Section WITHOUT the changes made by P.A. 98-599, which has been  held unconstitutional)Sec. 14-103.10. Compensation.(a) For periods of service prior to January 1, 1978, the full rate of salary  or wages payable to an employee for personal services performed if he worked  the full normal working period for his position, subject to the following  maximum amounts: (1) prior to July 1, 1951, $400 per month or $4,800 per year;  (2) between July 1, 1951 and June 30, 1957 inclusive, $625 per month or $7,500  per year; (3) beginning July 1, 1957, no limitation.In the case of service of an employee in a position involving  part-time employment, compensation shall be determined according to the  employees' earnings record.(b) For periods of service on and after January 1, 1978, all  remuneration for personal services performed defined as "wages" under  the Social Security Enabling Act, including that part of such  remuneration which is in excess of any maximum limitation provided in  such Act, and including any benefits received by an employee under a sick  pay plan in effect before January 1, 1981, but excluding lump sum salary  payments:(1) for vacation,(2) for accumulated unused sick leave,(3) upon discharge or dismissal,(4) for approved holidays.(c) For periods of service on or after December 16, 1978, compensation  also includes any benefits, other than lump sum salary payments made at  termination of employment, which an employee receives or is eligible to  receive under a sick pay plan authorized by law.(d) For periods of service after September 30, 1985, compensation also  includes any remuneration for personal services not included as "wages"  under the Social Security Enabling Act, which is deducted for purposes of  participation in a program established pursuant to Section 125 of the  Internal Revenue Code or its successor laws.(e) For members for which Section 1-160 applies for periods of service on and after January 1, 2011, all remuneration for personal services performed defined as "wages" under the Social Security Enabling Act, excluding remuneration that is in excess of the annual earnings, salary, or wages of a member or participant, as provided in subsection (b-5) of Section 1-160, but including any benefits received by an employee under a sick pay plan in effect before January 1, 1981.  Compensation shall exclude lump sum salary payments:(1) for vacation;(2) for accumulated unused sick leave;(3) upon discharge or dismissal; and(4) for approved holidays.(f) Notwithstanding the other provisions of this Section, for service on or after July 1, 2013, "compensation"  does not include any stipend payable to an employee for service on a board or commission. (Source: P.A. 98-449, eff. 8-16-13.)