Leave of Absence

1. A member was on a leave of absence and did not contribute last year. Can the member complete contributions and receive service credit?
2. What is the procedure for completing contributions and receiving service credit?
3. How is the cost to the member determined for a current fiscal year or current absence or leave?
4. One of our employees was on a leave of absence last year. Can they purchase that time via payroll deduction?
5. We granted a leave of absence for a teacher over 10 years ago. Do we have to pay the employer contributions for this time?
6. Is there a form to fill out for a current leave of absence?

1. A member was on a leave of absence and did not contribute last year. Can the member complete contributions and receive service credit?
   The revised code authorizes the purchase of credit for some absences and leaves. Purchases are allowed if the member was:
   • Prevented from making contributions because of illness or injury;
   • Granted a leave of absence under Section 3319.13, 3319.131 or 3345.28, Revised Code;
   • On a leave granted pursuant to the Family and Medical Leave Act; or
   • On a nonpaid professional leave, not granted under 3345.28 (subject to board approval).

   Members can purchase up to two years for each period of approved leave or absence.

2. What is the procedure for completing contributions and receiving service credit?
   The procedure varies depending on when the leave or absence occurred:

   When contributions are remitted within the same fiscal year in which the absence or leave occurred, the member should forward contributions to the employer who will remit the contributions to STRS Ohio by including member contributions on a payroll report and the Annual Report.  No special correspondence or forms are required.

   When contributions are remitted within two fiscal years from when the leave or absence ended, the absence or leave is considered a current absence or leave. The member should forward contributions to the employer who will remit the contributions to STRS Ohio by sending member and employer contributions separately from monthly deposits, and forwarding member and employer contributions with a letter certifying the dates of the leave of absence, approval of leave of absence, amount of earnings the member would have earned had they worked, contributions being remitted and service credit being purchased.

   For a past absence or leave when more than two fiscal years have passed since the leave or absence ended, the member must initiate the purchase directly with STRS Ohio. The dates of the leave must be certified by the employer. STRS Ohio will calculate the member’s cost to purchase service credit for the leave or absence, including interest on both employee and employer contributions. If the member purchases the credit, STRS Ohio will bill the employer for employer contributions.

3. How is the cost to the member determined for a current fiscal year or current absence or leave?
   The cost is based on the amount of earnings the member would have earned had they worked. If the member worked a portion of the year, the cost is based on the earnings the member would have earned less their actual earnings multiplied by the contribution rate for the year the leave occurred. Use the online leave of absence calculator.
4. One of our employees was on a leave of absence last year. Can they purchase that time via payroll deduction?
   No. Only past absence or leaves are eligible for purchase via payroll deduction. A leave or absence is defined as “Past Leave or Absence” if two fiscal years have passed since the end of leave.
5. We granted a leave of absence for a teacher over 10 years ago. Do we have to pay the employer contributions for this time?
   Any time an employer grants a leave of absence they are incurring a future liability. In this situation the employer that granted the leave would be liable for the employer contributions.
6. Is there a form to fill out for a current leave of absence?
   No, there is not a form. Employers must calculate the total amount due to purchase the leave time. The calculation is based on what the member would have earned had they worked. The STRS Ohio Employers Manual list instructions for completing deposits on a current fiscal year leave and current leave of absence.

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