60S-2.012. Workers' Compensation Credit

A member who has been eligible or becomes eligible to receive temporary total or temporary partial Workers’ Compensation payments for an injury or illness occurring during his employment as a member of any state-administered retirement system shall receive retirement credit for such period, not to extend beyond the earlier of the date the member reaches maximum medical improvement as defined in Section 440.02(8), F.S., or terminates employment as provided in Rule 60S-6.001, F.A.C., in accordance with the following provisions:

(1) A member must return to active employment immediately upon recovery, for at least one calendar month, performing service in a regularly established position with any participating employer, or, effective July 1, 1990, be approved for disability retirement as provided in Rule 60S-4.007, F.A.C. The Division may require evidence of the member’s bona fide return to work and medical evidence of his ability to return to work.

(2) For periods of Workers’ Compensation prior to July 1, 1990:

(a) A member who receives only Workers’ Compensation benefits during this period shall, upon his return to active employment, receive full retirement credit for the period during which Workers’ Compensation payments were received. Such credit shall be based on his rate of monthly compensation immediately prior to his receiving Workers’ Compensation payments.

(b) A member who receives partial salary in addition to the Workers’ Compensation payments he receives shall have the required contributions deducted or paid as required in Rule 60S-3.003, F.A.C., based on the compensation he receives from a salary fund each pay period, and, upon his return to active employment he shall receive full retirement credit for such period based on his rate of monthly compensation immediately prior to his receiving Workers’ Compensation payments. If he does not return to active employment he shall receive retirement credit as provided in paragraph 60S-2.002(4)(c), F.A.C., based on the actual amount of salary he received during the period he received Workers’ Compensation payments; or

(c) A member who is retained in full pay status in lieu of receiving Workers’ Compensation payments shall have the required contributions deducted or paid as required in Rule 60S-3.003, F.A.C., based on his salary each pay period and shall receive retirement credit for such period in the same manner he would have received credit had he not been injured or incapacitated.

(d) The Division must receive written certification from the member’s employer of the member’s periods of Workers’ Compensation for the member to receive retirement credit under this section unless he is subject to paragraph (c).

(e) Retirement contributions for Workers’ Compensation credit shall be paid as follows:

1. For Workers’ Compensation credit as provided in paragraph (a), no contributions are required for retirement or Social Security.

2. For Workers’ Compensation credit as provided in paragraph (b), payments for retirement contributions shall be made on the partial salary received in accordance with Rule 60S-3.003, F.A.C. No contributions shall be made on the Workers’ Compensation payments. For the member to receive free retirement credit, the employer shall also report the difference between the total of the Workers’ Compensation payments plus the partial salary received, and the member’s gross salary prior to the commencement of Workers’ Compensation’

(3) Effective July 1, 1990, a member shall receive full retirement credit for the period during which he received Workers’ Compensation payments. Such credit shall be based on his rate of monthly compensation immediately prior to his receiving Workers’ Compensation payments. The employer of record at the time of the member’s Worker’s Compensation injury or illness shall make the required retirement contributions based on the contribution rate in effect during the period and the member’s compensation immediately prior to his receiving Workers’ Compensation payments. The employer shall pay such contributions immediately upon the member’s eligibility to receive credit. Such contributions for periods of Workers’ Compensation are due and required to be paid on the first payroll report after the member has returned to work and completed one calendar month of active employment; or after the Division notifies the employer that the member has been approved for disability retirement. A delinquent fee of 1% per month shall be charged on all contributions not paid on the first payroll report after the member becomes eligible to receive credit.

(4) Retirement credit claimed in accordance with this section shall be based on the member’s class of membership immediately prior to his eligibility for Workers’ Compensation payments.

Specific Authority 121.031 FS. Law Implemented 121.071(5), 121.125 FS. History–New 10-20-72, Repromulgated 12-31-74, Amended 8-26-81, 4-17-85, Formerly 22B-2.12, Amended 2-4-86, 2-7-89, 11-14-91, Formerly 22B-2.012, Amended 3-18-93, 12-12-96.