West Virginia Code of State Rules › Agency 148 - Administration › Title 148 - LEGISLATIVE RULE DEPARTMENT OF ADMINISTRATION › Series 148-21 - Procedure For The Payment Of Unused Sick Leave To Employees › Section 148-21-6 - Payment Procedure

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Upon
				payment to an employee, whose salary is not paid from general revenue, the
				payroll clerk for the Spending Unit shall transfer funds into the State
				Employee Sick Leave Fund from the funds from which the employee is paid, in
				whole or in part, on a pro rata basis within ten (10) working days of receipt
				of invoice from the Finance Director. If funds are not immediately available
				for transfer, the Finance Director shall establish payment arrangements with
				the Spending Unit on a case-by-case basis.
6.2. Payments shall be made to eligible
				employees who have met all certification requirements, as long as funds are
				available in the State Employee Sick Leave Fund. The employee shall be paid at
				a rate equal to one quarter of their usual rate of daily pay as set forth in W.
				Va. Code §
									5-5-6.
				The daily rate of pay of an employee paid a monthly salary is calculated by
				multiplying the monthly salary by twelve and dividing that number by the number
				of workdays for that calendar year. Work day does not include weekends. In
				determining the daily rate of pay of an employee, the spending unit shall
				adhere to the salary caps in accordance with W. Va. Code §
									5-5-6(c)(1)
				and the life-time cap in accordance with W. Va. Code §
									5-5-6(b).
6.3. The Department of Administration shall
				issue a W-2 Form for the funds paid to the employee for their unused sick
				leave.
6.4. The West Virginia State
				Auditor shall include the funds received from the employee as wages on the
				employee's tax form but shall establish a separate code to reflect that the
				income does not effect the calculation of the employee's pension. Any payment
				for unused sick leave may not be a part of the employee's final average salary
				computation.
6.5. The Spending Unit
				shall monitor the sick leave balance of the employee requesting payment for
				his/her unused sick leave to confirm the employee remains eligible from the
				time of request until the time of payment. If the employee becomes ineligible,
				the Spending Unit shall advise the Department of Administration prior to
				payment of the funds. The Spending Unit shall also advise the Department of
				Administration if the employee separates from employment.
6.6. In the event that the State Employee
				Sick Leave Fund has insufficient funds to pay the employees who have applied
				for payment in a fiscal year, then the employees who do not receive payment are
				eligible for payment in the next fiscal year without being required to reapply.
				Funds shall be paid in chronological order according to the "Application Date"
				unless the employee chooses to withdraw the application prior to the next
				fiscal year. The Finance Director shall maintain the approved applications
				until such funds are available for payment.
6.7. In the event that the State Employee
				Sick Leave Fund has insufficient funds to pay the employees who have applied
				for payment in a fiscal year, the Finance Director shall verify with the head
				of the Spending Unit, or his/her designee, that the employee is still eligible
				and meets all requirements of law prior to processing the Application for
				Payment of Unused Sick Leave & Reimbursement Agreement in the following
				fiscal year.
6.8. An employee who
				has been paid for his/her unused sick leave shall not be permitted to reacquire
				any sick leave days for which he/she received payment.
6.9. The Secretary, or his/her designee,
				shall direct the Head of the Spending Unit, or his/her designee, to deduct from
				the employee's sick leave balance the number of sick leave days for which the
				employee was paid. The Head of the Spending Unit, or his/her designee, shall
				verify in writing to the Secretary, or his/her designee, the number of days
				that were deducted from the employee's sick leave balance.