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Procedures Manual

19.2: Annual Leave Information

Last Revised: Feb 1, 2012


  1. This section pertains only to employees of state agencies, colleges, universities, and technical colleges who were eligible to retire on or before June 30, 1990. For purposes of determining eligibility to retire on or before June 30, 1990, retirement eligibility under La. R.S. 11:272 shall be included.
     
  2. Annual leave credit shall not be used to determine eligibility for retirement benefits.
     
  3. Members receive no service credit for the 300 hours (37.5 days) of annual leave for which they are paid.
    • Any unused accumulated annual leave balance for which a member is not paid will be converted to additional service credit at no cost to the member.
       
    • Service credit for annual leave is computed as follows:

      Unused Days - 300 days paid / Days in Contract = percentage of a year converted to service credit
       
  4. The annual leave had to be accrued under established leave policies during a period for which accurate leave records were maintained.
     
  5. Report annual leave balances for the applicable time periods below by using the Annual Leave Update process through TRSL’s Online Update Program. The applicable time periods will display based on the member’s status. Report the balance in hours and before 300 hours are paid at retirement.
    • Annual Leave Balance as of 6/30/1990 — Add this balance as soon as possible
       
    • Annual Leave Balance as of the day before DROP Begin Date — Add this balance when the member enters DROP
       
    • Annual Leave Balance as of Date of Retirement — Add this balance when the member retires/retires after DROP
       
  6. This section pertains to all members who are or were employees of state agencies, colleges, universities, and technical colleges who were not eligible to retire on or before June 30, 1990.
    • Annual leave earned prior to July 1, 1990, will be converted to service credit at no cost to the member. Service credit for annual leave is computed as follows:

      Unused Days - 300 days paid / Days in Contract = percentage of a year converted to service credit 
       
    • Annual leave earned after June 30, 1990, may be purchased at an actuarial cost.
       
    • The member will receive one day of service credit for each eight hours of annual leave purchased.
       
    • To purchase the unused annual leave as service credit, the member shall pay Teachers’ Retirement System of Louisiana (TRSL) an amount which, on an actuarial basis, totally offsets TRSL’s increase in accrued liability resulting from the receipt of the credit. The member will be required to pay a nonrefundable fee of $150 to TRSL’s actuary for the computation of the actuarial cost.
       
    • Purchased leave cannot be used to attain eligibility for any benefits and cannot be used in the computation of average compensation.
       
    • The employer, at its discretion, may pay up to 50 percent of the purchase price. However, if the employer makes such a payment, it shall then treat all employees in the same manner.
       
  7. School board employees who, prior to June 30, 1990, were not eligible to have annual leave converted to service credit may purchase any unused accumulated annual leave balance for which they are not paid at an actuarial cost under the same guidelines in Section 6: items three through six above.
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