Understanding your responsibility when employees go on active military duty
TRSL members on active military duty under USERRA have the option of accruing service credit for both benefit computation and retirement eligibility by paying their employee contributions while on unpaid leave. When employees take unpaid leave for active military duty, you should notify them of their right to continue accruing service credit by continuing to make employee contributions.
See the
Employer Procedures Manual Index 4.1 (Section 3, letter j) for instructions on how to report members who choose to pay their employee contributions while on active military leave under USERRA. Please note that if the employee chooses this option, the employer is also required to pay the employer contributions.
If the employee chooses not to pay contributions while on active military duty, USERRA still allows for the accrual of service credit for retirement eligibility purposes during the time on unpaid leave (if certain criteria are met). USERRA also provides employees with the option of purchasing the service credit for benefit computation purposes.
When the employee returns to TRSL-covered employment, you should inform them of their eligibility to receive service credit for retirement eligibility purposes and their right to purchase the benefit computation service credit. To establish the eligibility credit and right to purchase the benefit computation credit, please send TRSL a copy of the employee’s Form DD-214 along with a letter telling us the employee's re-employment date.