40 ILCS 5/14-104
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. 14-104)Sec. 14-104. Service for which contributions permitted.  Contributions provided for in this Section shall cover the period of  service granted.  Except as otherwise provided in this Section, the  contributions shall be based upon the employee's compensation and  contribution rate in effect on the date he last became a member of the  System; provided that for all employment prior to January 1, 1969 the  contribution rate shall be that in effect for a noncovered employee on  the date he last became a member of the System.  Except as otherwise provided  in this Section, contributions permitted under this Section shall include  regular interest from the date an employee last became a member of the System  to the date of payment.These contributions must be paid in full before retirement either in  a lump sum or in installment payments in accordance with such rules as  may be adopted by the board.(a) Any member may make contributions as required in this Section  for any period of service, subsequent to the date of establishment, but  prior to the date of membership.(b) Any employee who had been previously excluded from membership  because of age at entry and subsequently became eligible may elect to  make contributions as required in this Section for the period of service  during which he was ineligible.(c) An employee of the Department of Insurance who, after January 1,  1944 but prior to becoming eligible for membership, received salary from  funds of insurance companies in the process of rehabilitation,  liquidation, conservation or dissolution, may elect to make  contributions as required in this Section for such service.(d) Any employee who rendered service in a State office to which he  was elected, or rendered service in the elective office of Clerk of the  Appellate Court prior to the date he became a member, may make  contributions for such service as required in this Section.  Any member  who served by appointment of the Governor under the Civil Administrative  Code of Illinois and did not participate in this System may make  contributions as required in this Section for such service.(e) Any person employed by the United States government or any  instrumentality or agency thereof from January 1, 1942 through November  15, 1946 as the result of a transfer from State service by executive  order of the President of the United States shall be entitled to prior  service credit covering the period from January 1, 1942 through December  31, 1943 as provided for in this Article and to membership service  credit  for the period from January 1, 1944 through November 15, 1946 by  making the contributions required in this Section.  A person so employed  on January 1, 1944 but whose employment began after January 1, 1942 may  qualify for prior service and membership service credit under the same  conditions.(f) An employee of the Department of Labor of the State of Illinois who  performed services for and under the supervision of that Department  prior to January 1, 1944 but who was compensated for those services  directly by federal funds and not by a warrant of the Auditor of Public  Accounts paid by the State Treasurer may establish credit for such  employment by making the contributions required in this Section. An  employee of the Department of Agriculture of the State of Illinois, who  performed services for and under the supervision of that Department  prior to June 1, 1963, but was compensated for those services directly  by federal funds and not paid by a warrant of the Auditor of Public  Accounts paid by the State Treasurer, and who did not contribute to any  other public employee retirement system for such service, may establish  credit for such employment by making the contributions required in this  Section.(g) Any employee who executed a waiver of membership within  60 days prior to January 1, 1944 may, at any time while in the service of a  department, file with the board a rescission of such waiver.  Upon  making the contributions required by this Section,  the member shall be  granted the creditable service that would have been received if the  waiver had not been executed.(h) Until May 1, 1990, an employee who was employed on a full-time  basis by a regional planning commission for at least 5 continuous years may  establish creditable service for such employment by making the  contributions required under this Section, provided that any credits earned  by the employee in the commission's retirement plan have been terminated.(i) Any person who rendered full time contractual services to the General  Assembly as a member of a legislative staff may establish service credit for up  to 8 years of such services by making the contributions required under this  Section, provided that application therefor is made not later than July 1,  1991.(j) By paying the contributions otherwise required under this Section,  plus an amount determined by the Board to be equal to the employer's normal  cost of the benefit plus interest, but with all of the interest calculated  from the date the employee last became a member of the System or November 19,  1991, whichever is later, to the date of payment, an employee may establish  service credit  for a period of up to 4 years spent in active military service for which he  does not qualify for credit under Section 14-105, provided that (1) he was  not dishonorably discharged from such military service, and (2) the amount  of service credit established by a member under this subsection (j), when  added to the amount of military service credit granted to the member under  subsection (b) of Section 14-105, shall not exceed 5 years.  The change  in the manner of calculating interest under this subsection (j) made by this  amendatory Act of the 92nd General Assembly applies to credit purchased by an  employee on or after its effective date and does not entitle any person to a  refund of contributions or interest already paid.  In compliance with Section 14-152.1 of this Act concerning new benefit increases, any new benefit increase as  a result of the changes to this subsection (j) made by Public Act 95-483   is funded through the employee contributions provided for in this subsection (j). Any new benefit increase as  a result of the changes made to this subsection (j) by Public Act 95-483   is exempt from the provisions of subsection (d) of Section 14-152.1.(k) An employee who was employed on a full-time basis by the Illinois  State's Attorneys Association Statewide Appellate Assistance Service  LEAA-ILEC grant project prior to the time that project became the State's  Attorneys Appellate Service Commission, now the Office of the State's  Attorneys Appellate Prosecutor, an agency of State government, may  establish creditable service for not more than 60 months service for  such employment by making contributions required under this Section.(l) By paying the contributions otherwise required under this Section,  plus an amount determined by the Board to be equal to the employer's normal  cost of the benefit plus interest, a member may establish service credit  for periods of less than one year spent on authorized leave of absence from  service, provided that (1) the period of leave began on or after January 1,  1982 and (2) any credit established by the member for the period of leave in  any other public employee retirement system has been terminated.  A member  may establish service credit under this subsection for more than one period  of authorized leave, and in that case the total period of service credit  established by the member under this subsection may exceed one year.  In  determining the contributions required for establishing service credit under  this subsection, the interest shall be calculated from the beginning of the  leave of absence to the date of payment.(l-5) By paying the contributions otherwise required under this Section,  plus an amount determined by the Board to be equal to the employer's normal  cost of the benefit plus interest, a member may establish service credit  for periods of up to 2 years  spent on authorized leave of absence from  service, provided that during that leave the member represented or was employed as an officer or employee of a statewide labor organization that represents members of this System. In  determining the contributions required for establishing service credit under  this subsection, the interest shall be calculated from the beginning of the  leave of absence to the date of payment.(m) Any person who rendered contractual services to a member of  the General Assembly as a worker in the member's district office may establish  creditable service for up to 3 years of those contractual services by making  the contributions required under this Section.  The System shall determine a  full-time salary equivalent for the purpose of calculating the required  contribution.  To establish credit under this subsection, the applicant must  apply to the System by March 1, 1998.(n) Any person who rendered contractual services to a member of  the General Assembly as a worker providing constituent services to persons in  the member's district may establish  creditable service for up to 8 years of those contractual services by making  the contributions required under this Section.  The System shall determine a  full-time salary equivalent for the purpose of calculating the required  contribution.  To establish credit under this subsection, the applicant must  apply to the System by March 1, 1998.(o) A member who participated in the Illinois Legislative Staff  Internship Program may establish creditable service for up to one year  of that participation by making the contribution required under this Section.  The System shall determine a full-time salary equivalent for the purpose of  calculating the required contribution.  Credit may not be established under  this subsection for any period for which service credit is established under  any other provision of this Code.(p) By paying the contributions otherwise required under this Section,  plus an amount determined by the Board to be equal to the employer's normal  cost of the benefit plus interest, a member may establish service credit  for a period of up to 8 years during which he or she was employed by the  Visually Handicapped Managers of Illinois in a vending program operated under  a contractual agreement with the Department of Rehabilitation Services or its successor agency.This subsection (p) applies without regard to whether the person was in service on or after the  effective date of this amendatory Act of the 94th General Assembly. In the case of a person who is receiving a retirement annuity on that effective date, the increase, if any, shall begin to accrue on the first annuity payment date following receipt by the System of the contributions required under this subsection (p).(q) By paying the required contributions under this Section, plus an amount determined by the Board to be equal to the employer's normal cost of the benefit plus interest, an employee who was laid off but returned to any State employment may establish creditable service for the period of the layoff, provided that (1) the applicant applies for the  creditable service under this subsection (q) within 6 months after July 27, 2010 (the effective date of Public Act 96-1320), (2) the applicant does not receive credit for that period under any other provision of this Code, (3) at the time of the layoff, the applicant is not in an initial probationary status consistent with the rules of the Department of Central Management Services, and (4) the total amount of creditable service established by the applicant under this subsection (q) does not exceed 3 years.  For service established under this subsection (q), the required employee contribution shall be based on the rate of compensation earned by the employee on the date of returning to employment after the layoff and the contribution rate then in effect, and the required interest shall be calculated at the actuarially assumed rate from the date of returning to employment after the layoff to the date of payment.  Funding for any new benefit increase, as defined in Section 14-152.1 of this Act, that is created under this subsection (q) will be provided by the employee contributions required under this subsection (q).(r) A member who participated in the University of Illinois Government Public Service Internship Program (GPSI) may establish creditable service for up to 2 years  of that participation by making the contribution required under this Section, plus an amount determined by the Board to be equal to the employer's normal cost of the benefit plus interest.  The System shall determine a full-time salary equivalent for the purpose of  calculating the required contribution.  Credit may not be established under  this subsection for any period for which service credit is established under  any other provision of this Code.(s)   A member who worked as a nurse under a contractual agreement for the Department of Public Aid, or its successor agency, the Department of Human Services, in the Client Assessment Unit and was subsequently determined to be a State employee by the United States Internal Revenue Service and the Illinois Labor Relations Board may establish creditable service for those contractual services by making the contributions required under this Section.  To establish credit under this subsection, the applicant must apply to the System by July 1, 2008.The Department of Human Services shall pay an employer contribution based upon an amount determined by the Board to be equal to the employer's normal cost of the benefit, plus interest.In compliance with Section 14-152.1 added by Public Act 94-4, the cost of the benefits provided by Public Act 95-583   are offset by the required employee and employer contributions.(t) Any person who rendered contractual services on a full-time basis to the Illinois Institute of Natural Resources and the Illinois Department of Energy and Natural Resources may establish creditable service for up to 4 years of those contractual services by making the contributions required under this Section, plus an amount determined by the Board to be equal to the employer's normal cost of the benefit plus interest at the actuarially assumed rate from the first day of the service for which credit is being established to the date of payment. To establish credit under this subsection (t), the applicant must apply to the System within 6 months after July 27, 2010 (the effective date of Public Act 96-1320).(u) By paying the required contributions under this Section, plus an amount determined by the Board to be equal to the employer's normal cost of the benefit, plus interest, a member may establish creditable service and earnings credit for periods of furlough beginning on or after July 1, 2008.  To receive this credit, the participant must (i) apply in writing to the System before December 31, 2011 and (ii) not receive compensation for the furlough period.   For service established under this subsection, the required employee contribution shall be based on the rate of compensation earned by the employee immediately following the date of the first furlough day in the time period specified in this subsection (u), and the required interest shall be calculated at the actuarially assumed rate from the date of the furlough to the date of payment.(v) Any member who rendered full-time contractual services to an Illinois Veterans Home operated by the Department of Veterans' Affairs may establish service credit for up  to 8 years of such services by making the contributions required under this  Section, plus an amount determined by the Board to be equal to the employer's normal cost of the benefit,  plus interest at the actuarially assumed rate. To establish credit under this subsection, the applicant must  apply to the System no later than 6 months after July 27, 2010 (the effective date of Public Act 96-1320). (Source: P.A. 96-97, eff. 7-27-09; 96-718, eff. 8-25-09; 96-775, eff. 8-28-09; 96-961, eff. 7-2-10; 96-1000, eff. 7-2-10; 96-1320, eff. 7-27-10; 96-1535, eff. 3-4-11; 97-333, 8-12-11.)