OAR 459-010-0011
Authorized Paid Leave of Absence
(1)
Definition of “remuneration in return for services to the public employer.” For purposes of ORS 238.005 (Definitions), remuneration in return for services to the public employer means:(a)
The employee must be paid by the participating employer for their services;(b)
The employer and employee must lawfully agree, expressly or implicitly, that the payment is for services to the employer; and(c)
The payment must in fact be remuneration for services to the participating public employer.(2)
Paid Leave. For purposes of creditable service as defined in ORS 238.005 (Definitions), payments to employees during paid leave shall be considered salary, as defined under ORS 238.005 (Definitions), if:(a)
Prior to leave being taken, the employer and employee have lawfully agreed to the terms and conditions of paid leave either through an agreement or pursuant to the employment policies of the employer that are expressly or implicitly accepted by the employee; and(b)
The agreement or policy governing paid leave provides that such leave is:(A)
For a specified period, including a period that may be extended by the employer, which period may be either a specified time or determinable based on the character of the services to be performed;(B)
Subject to approval by the employer; and(C)
Subject to an express, reasonable expectation that the employee will return to the employee’s regular duties.(3)
600 Hour Requirement. For the purposes of ORS 238.005 (Definitions), a member is not “inactive” when:(a)
The member is absent from service while on authorized paid leave; and(b)
The member’s employment position normally requires 600 or more hours of service to the public employer in a 12-month period.(4)
IRS Requirements. The proposed rule must be consistent with IRS requirements and the agreements specified in this rule are governed by ORS 238.618 (Exclusion of employer or employee from system to maintain tax qualification).(5)
Effective Date. The provisions of this rule shall be prospective and effective on January 1, 2002. Employers shall maintain a record that past employment practices and agreements have been changed to comply with the provisions of this rule. Past employment practices, with respect to paid leaves of absence occurring prior to the effective date of this rule, are recognized as complying with the then requirements, statutes and rules governing PERS.
Source:
Rule 459-010-0011 — Authorized Paid Leave of Absence, https://secure.sos.state.or.us/oard/view.action?ruleNumber=459-010-0011.