Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 51 - Administration of Certification of Accumulated Unused Leave for Service Credit and Lump Sum Payments of Leave at Termination/Retirement › Section 27-210-51-103 - Payment of Unused Leave at Termination, Retirement, Death, or Disability

Current through June 25, 2024
Miss. Code Ann. §
									25-1-98
				  defines a workday for a state employee in a full-time employment position as
				  eight (8) hours in duration. PERS law provides that leave policies for the
				  administration of personal or vacation leave and major medical or sick leave as
				  it relates to PERS cannot exceed that of the state leave law. Thus, for
				  purposes of the payment of leave, the maximum allowable number of days paid
				  will be calculated based on an eight-hour day. Upon termination or retirement,
				  the maximum amount that may be reported to PERS for the payment of accumulated
				  unused leave is 240 hours, which is the product of 30 days times 8 hours per
				  day as provided in Miss. Code Ann. §
									25-3-93(4).
The following statutes control the payment of leave
				  upon termination of employment:
Statutory Authority
Leave Payment Authorized
Type Employee Affected
Miss. Code Ann §
														25-3-93(4)
							 (1972, as amended)
Up to 30 days of personal leave payable upon
							 termination
State and University employees (other than 9
							 month faculty employees)
Miss. Code Ann §
														25-3-97(3)
							 (1972, as amended)
Up to 120 days of major medical leave (No more
							 than a combined total of 30 days of personal leave and major medical leave can
							 be reported to PERS)
State and university employees who can no
							 longer work in any capacity of state government due to total disability
Miss. Code Ann §
														25-3-97(6)
							 (1972, as amended)
All personal leave payable upon death (Note
							 that a lump sum payment of no more than 30 days of personal leave can be
							 reported to PERS.)
State and university employees upon the death
							 of the employee
Miss. Code Ann §
														25-3-99
							 and Miss. Code Ann §
														25-11-103(f)
							 (1972, as amended)
Authorizes the payment of frozen leave payable
							 upon termination (Up to 20 days with the Miss. Employment Security Commission
							 only)
State employees who worked with the MESC prior
							 to 1976 and who had excess leave still credited on their records
Miss. Code Ann §
														25-3-95(5)
							 (1972, as amended)
Up to 30 days of major medical leave payable
							 only upon retirement
Nine-month faculty members of the eight (8)
							 institutions of higher learning
Miss. Code Ann §
														37-7-307(5)
							 (1972, as amended)
Up to 30 days of personal and sick leave at
							 the rate paid to substitute teachers payable upon retirement
Licensed (certificated) employees with the
							 public school districts in a position that requires a license
Miss. Code Ann §
														37-7-307(5)
							 (1972, as amended)
Up to 30 days of personal and sick leave at
							 the applicable federal minimum wage rate payable upon retirement
Non-Licensed (non-certificated) employees with
							 the public school districts
Miss. Code Ann §
														25-11-103(k)
							 (1972, as amended)
Up to 30 days of leave upon termination
All employees covered under a lawfully adopted
							 leave policy of a county, municipality or any other local governing authority
							 that specifically provides for the payment of leave upon termination
Miss. Code Ann §
														9-13-19
							 (1972, as amended)
NONE
Court Reporters
Miss. Code Ann §
														25-11-109(2)
							 (1972, as amended)
NONE
All Elected Officials
All payments of leave should be designated with the
				  appropriate wage code when reported to PERS; i.e., 30 days lump sum payment of
				  leave as Wage Code 02 and Service Credit Flag 00; 30 days lump sum payment of
				  personal leave due to death as Wage Code 04 and Service Credit Flag 00; etc.
				  Any compensatory leave paid in a lump sum should be reported as Wage Code 03
				  and should be allocated to the period in which the leave was actually
				  earned.
INDEX OF STATUTORY AND OPINION AUTHORITY
Authority to use leave as additional service
				  credit
- Miss. Code Ann. §§
									25-11-103(i)
				  and
				  25-11-109(2)
				  (1972, as amended)
Requirement for written policy and records
-
				  Miss. Code Ann. §
									25-3-97(1)
				  (1972, as amended) and Opinions dated 1/25/1989 to Joseph F. Mooney; 8/14/1998
				  to Edward Ranck; 9/6/2002 to Wendell H. Trapp; 11/01/2002 to Olen C. Bryant,
				  Jr.
Maximum accrual limits for retirement purposes
- Miss. Code Ann. §§
									25-3-93,
				  25-3-95 and
				  25-11-103(i)
				  (1972, as amended) and Opinions dated 1/25/1989 to Joseph Mooney; 9/13/1994 to
				  Walter P. Cartier; 6/27/1994 to Richard G. Noble; 3/23/2001 to Paula S.
				  Yancey
Compensatory leave may not to be certified to PERS for
				  additional service credit
- Miss. Code Ann. §§
									25-3-92,
				  25-3-93, and
				  25-3-95 (1972, as amended)
Leave policy may not be retroactive
- Opinions
				  dated 8/14/1998 to Edward Ranck; 9/6/2002 to Wendell H. Trapp; 11/01/2002 to
				  Olen C. Bryant, Jr.
Unused leave may not be accumulated for "retirement
				  purposes only"; Leave which expires at the end of each year may not be
				  certified or "banked" for certification to PERS; Other categories of leave
				  which are not available to state employees may not be certified
-
				  Opinions dated 6/27/1994 to Richard G. Noble; 5/26/1998 to Frank Ready;
				  11/01/2002 to Olen C. Bryant, Jr.
Transfer of leave between and among state agencies,
				  universities and community colleges
- Miss. Code Ann. §
									25-3-97
				  (1972, as amended); Opinion dated 4/27/2001 to Ronald D. Michael
Accumulated leave associated with a refund of
				  contributions becomes void
- Miss. Code Ann. §
									25-11-117
				  (1972, as amended)
When leave may be certified to PERS (e.g. upon
				  withdrawal from service)
- Miss. Code Ann. §
									25-11-103(i)
				  (1972, as amended)
Leave may not be used to qualify for minimum four-year
				  service requirement for retirement, disability or survivor benefits
-
				  Miss. Code Ann. §
									25-11-109(1)
				  (1972, as amended)
Certification of leave in cases of dual
				  employment
- Opinions dated 12/28/1992 to Milton G. Walker and 2/16/2001
				  to Frank Ready
Calculation of leave for elected officials
-
				  Miss. Code Ann.
				  25-11-109(2)
				  (1972, as amended) and Opinion dated 2/16/2001 to Frank Ready
Authority of public school districts to establish a
				  leave policy
- Miss. Code Ann. §
									37-7-307(2)
				  (1972, as amended)
Authority for counties, municipalities or other
				  juristic entities to establish leave policies
- Miss. Code Ann. §
									25-11-103(i)
				  (1972, as amended); Opinions dated 7/18/1997 to William Dean Stark; 9/10/1999
				  to Jane Ward; 3/23/2001 to Paula S. Yancey
Leave for Court Reporters -
Miss. Code Ann.
				  §
									9-13-15;
				  §
									9-13-17;
				  §
									9-13-19
				  (1972, as amended); Opinion dated 5/26/1998 to Frank Ready
Leave for Compulsory School Attendance Officers
- Miss. Code Ann. §
									37-13-89(6)
				  (a) (1972, as amended); Opinion dated
				  8/18/1998 to Edward Ranck
Leave for employees of Community and Junior
				  Colleges
- Opinions dated 3/8/1990 to David M. Haraway; 4/27/2001 to
				  Ronald D. Michael; and 10/31/2003 to Frank Ready.
Payment of personal leave to state and university
				  employees (other than 9 month faculty employees) upon termination
- Miss.
				  Code Ann. §
									25-3-93(4)
				  (1972, as amended) ; Opinion dated 9/2/1992 to Thomas H. Dyson
Payment of major medical leave to state and university
				  employee in event of disability
- Miss. Code Ann. §
									25-3-93(3)
				  (1972, as amended)
Payment of personal leave to state and university
				  employee in event of death
- Miss. Code Ann. §
									25-3-97(6)
				  (1972, as amended)
Payment of frozen leave
- Miss. Code Ann.
				  §
									25-3-99
				  and §
									25-11-103(f)
				  (1972, as amended)
Payment of major medical leave to nine-month faculty
				  member of 8 institutions of higher learning upon retirement
- Miss. Code
				  Ann. §
									25-3-95(5)
				  (1972, as amended)
Payment of up to 30 days personal and sick leave for
				  licensed and non-licensed public school employees upon retirement
-
				  Miss. Code Ann. §
									37-7-307(5)
				  (1972, as amended)
Payment of upon to 30 days leave upon termination for
				  employees of political subdivisions
- Miss. Code Ann. §
									25-11-103(k)
				  (1972, as amended)
Payment of leave to employees of a county,
				  municipality or other political subdivision
- Miss. Code Ann. §
									25-11-103(k)
				  (1972, as amended)