80 Ill. Adm. Code 1650.351
Employer Contribution for Excess Sick Leave
Section 1650.351 Employer Contribution for Excess Sick
Leave
a) The
phrase "normal annual sick leave allotment" shall mean the amount of
annual sick leave granted by a TRS employer under a collective bargaining
agreement, contract or employment policies, including any business, personal or
other non-vacation leave days that may be used as sick leave.
b) If an
employer grants sick leave days in excess of the normal annual sick leave
allotment as defined in subsection (a) in the last four school years prior to
retirement, the employer is subject to the employer contribution provided in Section
16-128(d-10) of the Code.
c) The
employer contribution required in Section 16-128(d-10) shall be computed as
follows:
The member's highest salary rate
reported by the granting employer during the four-year sick leave review period
in subsection (c) x the total normal cost rate (the employer's normal cost as
defined in Section 1650.183 plus the member contribution required under Section
16-152 of the Code) applicable to the last fiscal year of contributing service
x the portion of sick leave service credit attributed to sick days in excess of
the normal annual allotment granted by that specific employer = employer's
contribution.
d) If
more than one employer in the last four school years prior to retirement grants
sick leave days in excess of the normal annual sick leave allotment, the
contribution from each employer will be determined from sick leave days granted
earliest to latest.
e) An
award of sick days as part of a retirement incentive shall not constitute a
normal annual sick leave allotment.