FAQs for Employers

How do I report a member who is going on a leave of absence?

A member should not be reported as being on a leave of absence while he/she is receiving accrued sick leave payments. The effective date of a leave should be the first day on which the member has exhausted all sick leave benefits. A full month's contribution is due if the member's sick leave was exhausted after the first working day of the month.

A member who has been granted an approved leave of absence should be provided with a Leave of Absence Bulletin found under Active/Inactive Teacher Publications and Current Leave of Absence Form 53X found under Active/Inactive Teacher Forms so that he/she may decide whether to contribute to CTRB during the period of leave. Contributions must be made on the full-time annual salary rate regardless of the member's FTE status prior to the leave. The member is responsible for making payments directly to CTRB.

A member who is employed on a less than full-time basis, but for at least a half-time basis, is considered as an active member and is subject to mandatory contributions. A part-time member (50% or greater) cannot be considered as being on a leave of absence for the portion of time which he/she is not working. For example a 60% FTE teacher cannot be considered to be on a leave of absence for the remainder 40% FTE.

What is a formal leave of absence?

A formal leave of absence is an approved absence from service with or without pay that is formally granted by a Local School District to a teacher. Generally, most leaves of absence are without pay, although a Board of Education may, at its discretion, pay the teacher a full or partial salary without any expectation of the teacher performing any services (i.e. sabbatical). Regardless, the salary paid or which would have been paid while on a leave will not be used in determining the member's final average salary for purposes of computing retirement benefits.

For any leave that occurs after July 1, 1986, a teacher may make contributions while on such leave for up to a total of ten school months (1 year).

If a teacher is granted additional leaves, he/she may purchase this service as additional credited service subject to the limitations outlined in the paragraph below. In accordance with Public Act No. 03-232, effective October 1, 2004, documented additional credited service in the Teachers’ Retirement System may be purchased at any time prior to retirement.

Is there a limit on the amount of credit that a member may receive for a leave of absence?

A formal leave of absence not purchased through the payment of monthly mandatory contributions or leaves of absence in excess of ten school months may be purchased service subject to the following limitations:

1. Not more than ten months (1 year) for each five years of active full-time service as a Connecticut teacher.
2. Not more than thirty consecutive school months (3 years).
3. The member must return to service for at least one school year following the leave of absence.

What should the Local School District do if a member is granted a formal Leave of Absence?

The Local School District should advise the member of his/her right to make contributions directly to CTRB while on such leave. The member should be provided with a Current Leave of Absence Form (TRB Form 53X) at the time the leave is granted. This form must be completed and submitted to CTRB at least 2 months prior to the leave effective date in order for the member to meet payment deadlines. Upon receipt of this form, CTRB will notify the member of the amount due and payment options. The amount due will be the 7.25% mandatory contributions based on the annual salary rate that he/she would have received if actively employed at full-time (100% FTE). It is the member's responsibility to make payment for his/her approved leave of absence directly to CTRB.

Why shouldn't the Local School District deduct and/or transmit approved leave of absence payments through the transmittal process?

There are two primary reasons. The member may only contribute for up to ten full school months while on a leave of absence and the salary base may not be used for purposes of determining a member’s highest three-year average salary for purposes of retirement. By including a teacher on a leave of absence as part of the monthly transmittal report, CTRB would not be able to identify those members who are on a leave of absence. This could result in a member receiving more than ten months of leave credit or having the salary incorrectly used in determining the member’s retirement benefit.