Back to Procedures Manual Index

Procedures Manual

19.1: Sick Leave Information

Last Revised: Feb 1, 2013



Sick Leave Information
  1.  This information is used to compute unused sick leave that was earned prior to July 1, 1988, for retirement purposes.
    • Nine-month employees accumulate 10 days a year.
       
    • Ten-month employees accumulate 11 days a year.
       
    • Both nine- and ten-month employees who work extra months accumulate one extra day for each additional month of full-time employment.
       
    • Eleven- and 12-month employees accumulate as follows:
      1. First three years @ 12 days a year
      2. Next seven years @ 15 days a year
      3. All years over ten @ 18 days a year
         
    • The balance of unused sick leave days on June 30, 1988, will be converted to service credit by using the Accumulated Sick Leave Conversion Table 1 for all members, regardless of their contract.
       
  2. This information is used to compute unused sick leave that was earned after June 30, 1988, for retirement purposes.
    • Nine-month employees accumulate 10 days a year
       
    • Ten-month employees accumulate 11 days a year
       
    • Both nine- and ten-month employees who work extra months accumulate one extra day for each additional month of full-time employment.
       
    • Eleven- and 12-month employees accumulate as follows:
      1. First ten years @ 12 days a year
      2. All years over ten @ 18 days a year
         
    • All unused sick leave credit days earned after June 30, 1988, less the number of days for which the employer pays upon the member’s retirement, shall be converted to years based on the Accumulated Sick Leave Conversion Table 2.
       
  3. This information is used to compute unused sick leave that was earned after June 30, 1990.
    • A member is allowed to convert into service credit one additional year of sick leave earned after June 30, 1990, at no cost.
       
    • All unused sick leave days earned after June 30, 1990, in excess of an amount which would convert to one year of service credit, may only be added to the member’s service credit if purchased.
       
    • To purchase unused sick leave days as service credit, the member must pay to the Teachers’ Retirement System of Louisiana (TRSL), an amount which, on an actuarial basis, totally offsets the increase in accrued liability of TRSL resulting from the receipt of the credit.
       
    • Any leave purchased cannot be used to attain eligibility for any benefit and cannot be used in the computation of final average compensation.
       
    • The employer, at its discretion, may pay not more than 50 percent of the purchase price. However, if the employer makes such a payment, it shall then treat all employees in the same manner.
       
    • All unused sick credit days earned after June 30, 1988, less the number of days for which the employer pays upon the member’s retirement, shall be converted to years based on the Accumulated Sick Leave Conversion Table 2.
    •  
Accumulated Sick Leave Conversion Table 1
 
25 - 45 days = .25 year 361 - 405 days = 2.25 years
46 - 90 days = .50 year 406 - 450 days = 2.50 years
91 - 135 days = .75 year 451 - 495 days = 2.75 years 
136 - 180 days = 1.00 year 496 - 540 days = 3.00 years
181 - 225 days = 1.25 years  541 - 585 days = 3.25 years 
226 - 270 days = 1.50 years  586 - 630 days = 3.50 years
271 - 315 days = 1.75 years 631 - 675 days = 3.75 years
316 - 360 days = 2.00 years 676 - 720 days = 4.00 years 

Accumulated Sick Leave Conversion Table 2
 
Credit Sick Days 9 Months Accumulated Sick Days 10 Months Accumulated Sick Days 11 Months Accumulated Sick Days 12 Months Accumulated Sick Days
.1 year 10 - 18 11 - 20 12 - 22 13 - 24
.2 year 19 - 36 21 - 40 23 - 44 25 - 48
.3 year 37 - 54 41 - 60 45 - 66 49 - 72
.4 year 55 - 72 61 - 80 67 - 88 73 - 96
.5 year 73 - 90 81 - 100 89 - 110 97 - 120
.6 year 91 - 108 101 - 120 111 - 132 121 - 144
.7 year 109 - 126 121 - 140 133 - 154 145 - 168
.8 year 127 - 144 141 - 160 155 - 176 169 - 192
.9 year 145 - 162 161 - 180 177 - 198 193 - 216
1.0 year 163 - 180 181 - 200 199 - 220 217 - 240

Examples
  1. The member worked 30 years, five of which were after 6/30/88. The first 10 years were on a 9-month contract, and the last 20 were on a 12-month contract. In addition he worked eight summers.

    Sick Leave Prior to 7/1/1988
    10 years @ 10.00 days = 100.00 days
    8 summers @ 2.25 days = 18.00
    3 years @ 12.00 days = 36.00
    7 years @ 15.00 days = 105.00
    5 years @ 18.00 days = 90.00
    Total possible = 349.00
    Less days used = - 33.00
    Total sick leave days to convert to service credit = 316.00 days = 2.00 years additional service credit  (Refer to Table 1)

    Sick Leave After 6/30/1988
    5 years @ 18.00 days = 90.00 days
    Less days used = - 6 .00
    84.00 -25.00 days paid by employer
    Total sick leave days to convert to service credit = 59.00 = 0.30 of a year additional service credit (Refer to Table 2)
    Total additional service credit added for unused sick leave would be 2.30 years.
     
  2. The member worked 25 years on a 9-month contract, four years of which were after June 30, 1988.

    Sick leave Prior to 7/1/1988
    21 years @ 10 days = 210.00
    Less days used = -35.00
    Total sick leave days to convert to service credit = 175.00 = 1.00 year additional service credit (Refer to Table 1)

    Sick Leave After 6/30/88
    4 years @ 10 days = 40.00 days
    Less days used = - 2.00
    38.00 - 25.00 days paid by employer
    Total sick leave days to convert to service credit = 13.00 = .10 year additional service credit (Refer to Table 2)
    Total additional credit added for unused sick leave will be 1.10 yr.
     
  3. The member worked 26 years, six of which were earned after 6/30/88. The first 12 years were on a 9-month contract, and the last 14 were on an 11-month contract.

    Sick Leave Prior to 7/01/1988 
    12 years @ 10 days = 120.00 days
    3 years @ 12 days = 36.00
    5 years @ 15 days = 75.00
    Total possible = 231.00
    Less days used = - 15.00
    Total sick leave days to convert to service credit = 216.00 = 1.25 years additional service credit (Refer to Table 1)

    Sick Leave After 6/30/88
    2 years @ 12 days = 24.00 days
    4 years @ 18 days = 72.00
    Total Possible = 96.00
    Less days used = - 2.00 94.00 - 25.00 days paid by employer
    Total sick leave days to convert to service credit = 69.00 = 0.40 year additional service credit (Refer to Table 2)
    Total additional service credit added for unused sick leave is 1.65 yr.
Additional Notes
  1. Sick leave credit for purchased USERRA military leave which interrupts TRSL employment is computed by TRSL at the 9-, 10-, 11-, or 12-month rate depending on the status of the member when he went on leave.
     
  2. After DROP participation, upon regular retirement and termination of employment, the number of sick leave days for which the member was paid will be subtracted from the sick leave accumulated after June 30, 1988.
     
  3. In the period after June 30, 1988, if sick leave days before subtracting the number of days for which the employer pays shows only overused days, the overused days are subtracted from the balance before June 30, 1988, to determine sick leave credit per Accumulated Sick Leave Conversion Table 1.
     
  4. Sick leave is accrued on the following:
    • Military purchases under USERRA.
    • Service purchases under EEOC (Equal Employment Opportunity Commission) provisions.
    • TRSL restored service credit.
       
  5. Sick leave is not accrued on the following:
    • All actuarial purchases after June 30, 1986.
    • All transfers of service credit after 9/1/87.
    • Additional eligibility credit for part-time service credit.
    • Years while on disability retirement.
    • Service credit as a substitute teacher, school board member, legislator, other part-time elected official, or any TRSL member employed in a position that did not allow them to accrue sick leave.
       
  6. In order to properly report sick leave days used before, during, and after DROP, the following procedures should be followed:
    • Before and after DROP

      Sick Leave–Add or Sick Leave–Update/Delete is to be completed for all fiscal years prior to and following the years in which the member participates in DROP by using the online update processes. The “Use Employment History” indicator should be checked. This will allow the sick leave add and/or update for all fiscal years prior to or after DROP participation.
       
    • During DROP

      Sick Leave - Add is to be completed for all fiscal years in which the member participated in DROP by using the online update processes.

      The “Use Employment History” indicator should not be checked. Instead, enter employment dates for during DROP fiscal years. This will allow the manual addition of sick leave used during DROP.
Reference Index 6.7 for online update procedures.
Back to Top of Page