Mississippi Administrative Code
Title 27 - Personnel
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
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)
