Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 05 - Social Security and State Retirement Annuity Coverage during Educational or Professional Leave › Section 27-210-05-101 - Qualification of "Educational Leave" for Social Security and Retirement Annuity Coverage

Current through June 25, 2024
"Educational Leave" is defined as that period of time during
				  which an employee in a covered group is absent from his job or position
				  obtaining instruction and additional education to better qualify him to perform
				  his duties with his agency. In order to qualify for "educational leave" such an
				  employee must be under agreement at the time he takes "educational leave" to
				  return to the department or agency, or to work for some other department or
				  agency in a covered group.
Provided an employee meets the above qualifications for
				  "educational leave", that period of time he is absent from his regular duties
				  on "educational leave" will be added in computing covered employment under the
				  Social Security Act from March 1, 1951 (or whatever the effective date is
				  stipulated in the agreement between the State and the Federal Security
				  Administrator) and also for prior coverage computed from the time he commences
				  "educational leave" under the State Retirement System provided by Article II of
				  SB 273 [now Article III beginning at Miss. Code Ann. §
									25-11-101
				  et seq. (1972, as amended)].
It shall also be necessary for the department, agency or
				  other employer of the covered group to certify to the Board of Trustees, in
				  writing under oath, that the employee, at the time he first became absent from
				  his duties on "educational leave", was under agreement to return to regular
				  employment with said department, agency, or employer, or was under agreement to
				  commence employment upon his return with another employer of a covered
				  group.
The prior employer shall pay the Federal contributions taxes
				  both for the employer and the employee for any employee on "educational leave"
				  on the basis of tuition, subsistence or other payments made to the employee or
				  institution on "educational leave", commencing with said contributions of the
				  employer and employee, payable out of money received on May 1, 1952, and the
				  first of each month thereafter as long as the "educational leave" continues. At
				  the end of the "educational leave" contributions shall be due and payable as in
				  all other cases of covered employment.
If any such employee is on "educational leave" on February 1,
				  1953, or thereafter, and is eligible for benefits under the State Retirement
				  System, as provided in Article II of SB 273, [now Article III beginning at
				  Miss. Code Ann. §
									25-11-101
				  et seq. (1972, as amended)] the employees' contributions shall be withheld
				  commencing February 1, 1953, and the employers' contributions shall be paid at
				  the same time at the rate provided under said Article II, [now Article III
				  beginning at Miss. Code Ann. §
									25-11-101
				  et seq. (1972, as amended)], applied to the tuition and other payments and
				  things of value received by the employee while on "educational leave".
This regulation has been superceded effective May 14, 1984,
				  by the provisions in the Miss. Code Ann. §
									25-11-109
				  (1972, as amended) as it applies to retirement annuity coverage during absence
				  from employment while on professional leave.