College or University — Nonpaid Professional Leave of Absence

Section 3307.77, Revised Code

A member employed by a university, community college, technical college or institute may, with State Teachers Retirement Board approval, complete retirement contributions and secure retirement credit for nonpaid periods of absence, other than for personal illness or injury, by complying with the requirements below.

Eligibility Requirements

• You must have an annual contract for service covered by STRS Ohio during the year of absence.
• A leave of absence must have been granted by the employer for the purpose of accepting an assignment related to a member’s professional duties, responsibilities or activities that are expected to improve the service rendered upon return to employment. Leaves will not be recognized for a period greater than a total of two fiscal years for each period of leave. 
• Approval by the employer for the payment of the employer cost without reimbursement from the member. 
• Contributing service covered by STRS Ohio, OPERS or SERS must resume no later than 12 months following termination of the leave.
• Retirement Board approval for the member to make retirement contributions covering the period of absence.

The administrative and procedural requirements to establish retirement credit are officially governed by Retirement Board Rule 3307:1-3-05.

To establish full retirement credit for the leave period, contributions are required on the full salary that would have been earned if the leave had not occurred. Contributions are not permitted in excess of that salary.

Procedural Requirements
Following the termination of the leave, the member must file a completed certification form with the Retirement Board that will include the following information:

• A statement showing the nature and purpose of the assignment during such absence.
• A written request by the member to the Retirement Board for approval of payment of member contributions.
• Certifications from member’s employer which provide:

  — Member’s annual contract salary in effect for each year or part of year (July 1 through June 30) in which there was such absence.
  — Official action of the employer granting the leave, stating the beginning date and the termination date.
  — Official action of the employer approving the payment of the employer cost without reimbursement.
  — Statement by the employer indicating the date the member returned to contributing service after the termination of the leave.

If the member’s request to complete contributions is approved by the Retirement Board, payment by the member must be made within 60 days of written notification.

To request the certification form for a nonpaid professional leave of absence from a college or university, contact STRS Ohio toll-free at 1-888-227-7877.

Cost
If payment is received by STRS Ohio no later than June 30 of the second year following the year in which the absence or leave ended, the member shall pay the difference between the contributions deducted from salary payments during the leave period, if any, and the contributions due based on the contract salary.

If payment is received by STRS Ohio after two years have elapsed since the last day of the school year in which the leave terminated, the member shall pay the sum of the following for each year of credit purchased:

• An amount determined by multiplying the employee rate of contribution in effect at the time the leave commenced by the contract salary the member would have received for the leave less salary payments made during the leave period, if any. 
• Adding interest on both member and employer payments. Interest at 8% (subject to change) is compounded annually beginning with the third year following the year in which the absence or leave terminated and ending the last day of the month of purchase.

The employer who granted the leave is required to pay employer contributions on the annual compensation used in determining the member’s cost.