CSHB 226(HES): "An Act relating to credited service under the teachers' retirement system for education employees on leave without pay or receiving workers' compensation benefits because of certain on-the-job injuries."
00CS FOR HOUSE BILL NO. 226(HES) 01 "An Act relating to credited service under the teachers' retirement system for 02 education employees on leave without pay or receiving workers' compensation 03 benefits because of certain on-the-job injuries." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 14.25.040 is amended by adding a new subsection to read: 06 (e) A teacher who is assaulted while on the job, who files for benefits under 07 AS 23.30, and who, as a result of a physical injury from the assault, is placed on leave 08 without pay, whether or not the teacher is receiving benefits under AS 23.30 for the 09 injury, is entitled to accrue credited service while the teacher, because of the injury, 10 is on leave-without-pay status or is receiving workers' compensation benefits under 11 AS 23.30. Entitlement to earn credited service under this subsection ends when the 12 teacher is eligible to receive benefits under AS 14.25.110(a) or 14.25.130(a). 13 * Sec. 2. AS 14.25.050(a) is amended to read: 14 (a) Except as provided in (c) of this section, beginning [BEGINNING]
01 January 1, 1991, each teacher shall contribute to the system an amount equal to 8.65 02 percent of the teacher's base salary accrued from July 1 to the following June 30. The 03 employer shall deduct the contribution from the teacher's salary at the end of each 04 payroll period. The contributions shall be deducted from employee compensation 05 before the computation of applicable federal taxes and shall be treated as employer 06 contributions under 26 U.S.C. 414(h)(2). 07 * Sec. 3. AS 14.25.050 is amended by adding new subsections to read: 08 (c) The employer of a teacher who, because of a physical injury caused by 09 an on-the-job assault, is on unpaid leave of absence or is receiving benefits under 10 AS 23.30 shall pay the teacher's contributions required by this section while the 11 teacher is on unpaid leave or receiving the workers' compensation benefits. 12 (d) A teacher who is placed on leave of absence without pay because the 13 teacher is unable to work due to an on-the-job injury or occupational illness for which 14 the teacher is receiving benefits under AS 23.30 and for which the teacher is not 15 entitled to credited service under AS 14.25.040(e) may elect to receive credited service 16 for the time on leave of absence without pay status. When a teacher elects to receive 17 credited service under this subsection, an indebtedness is established. The amount of 18 the indebtedness is equal to the contributions that the teacher would have made if the 19 teacher had been working. Interest as prescribed by regulation accrues on the 20 indebtedness beginning on the date that the teacher returns to work or terminates 21 employment. If there is an outstanding indebtedness at the time the teacher is 22 appointed to retirement, benefits shall be actuarially adjusted. 23 * Sec. 4. AS 39.35.160(a) is amended to read: 24 (a) Beginning January 1, 1987, each peace officer or fire fighter shall 25 contribute to the system an amount equal to seven and one-half percent of the peace 26 officer's or fire fighter's compensation. Except as provided in (c) of this section, 27 beginning [BEGINNING] January 1, 1987, each other employee shall contribute to the 28 system an amount equal to six and three-quarters percent of the employee's 29 compensation. The contributions shall be deducted by the employer at the end of each 30 payroll period. The contributions shall be deducted from employee compensation 31 before computation of applicable federal taxes, and the contributions shall be treated
01 as employer contributions under 26 U.S.C. 414(h)(2). 02 * Sec. 5. AS 39.35.160 is amended by adding new subsections to read: 03 (c) The employer of a member who is employed by a school district, a 04 regional educational attendance area, or a state boarding school who is assaulted while 05 on the job and who, as a result of a physical injury from the assault, is placed on 06 unpaid leave of absence or is receiving benefits under AS 23.30, shall pay the 07 member's contributions under this section while the member is, as a result of the on- 08 the-job injury, on unpaid leave or receiving the benefits under AS 23.30. 09 * Sec. 6. AS 39.35.330 is amended by adding a new subsection to read: 10 (d) An employee of a school district, a regional educational attendance area, 11 or a state boarding school who is assaulted while on the job and who, as a result of 12 a physical injury from the assault, is placed on leave without pay, whether or not the 13 employee receives workers' compensation benefits under AS 23.30 for the injury, is 14 entitled to accrue credited service while the employee, because of the injury, is on 15 leave-without-pay status or is receiving the benefits under AS 23.30. Entitlement to 16 credited service under this subsection ends when the employee is eligible to receive 17 benefits under AS 39.35.370(a) or 39.35.410(a). 18 * Sec. 7. This Act entitles a teacher under AS 14.25 or an employee of a school district, 19 a regional educational attendance area, or a state boarding school under AS 39.35 to receive 20 credited service for days on leave without pay or days when the teacher or employee was 21 receiving workers' compensation benefits under AS 23.30 that occur on or after the effective 22 date of this Act.