50 Ill. Adm. Code 4402.35
Salary for Pension Purposes
Section 4402
Section 4402.35 Salary for
Pension Purposes
All salary, as defined in
Section 4402.30 of this Part, shall be used in pension computations for
purposes of determining the correct amount of employee contributions. The
following types of pay are considered salary, in accordance with the definition
in Section 4402.30:
a) Base Pay
The basic salary attached to rank which is specified in the
bargaining contract, municipal pay plan or any other document which establishes
salary.
b) Education Pay
Additional compensation for attaining certain levels of
academic and professional training, such as an associate or bachelor's degree
or attainment of firefighters certification or firearm certification, or any
other pay given for designated educational achievement.
c) Holiday Pay
Additional compensation paid regardless of whether the
employee must work on the holiday, unless there is an option, such as time off
in lieu of cash compensation.
d) Longevity
Additional pay received after the employee has attained a
specified number of years of service. This pay may be received with regular
salary or in one or more lump sum payments during the year. When paid in a
lump sum, the amount should be prorated to determine the monthly equivalent to
compute all pension contributions and benefits.
e) Overtime Pay
Compensation for time worked beyond the regular work hours,
which is already included in the regular salary attached to that rank or class.
f) Specialty Rank
Compensation for services performed in positions beyond the
basic rank, such as detective, juvenile officer, special instructor, shift
commander, training officer, chief, emergency medical technician, paramedic,
range officer or mechanic.
g) Temporary Pay
Compensation received for temporarily performing the duties
of a higher rank or specialty rank. This is to be considered salary only if
the temporary position has lasted for a continuous period of more than one
year. After temporary pay has been received for one continuous year of service
in that position, the amount is considered attached to rank and then becomes
salary for purposes of pension computation.