||STATE OF CONNECTICUT
THE STATE COMPTROLLER
55 ELM STREET
MEMORANDUM NO. 2013-24
September 27, 2013
TO THE HEADS OF ALL STATE AGENCIES
||Chief Administrative and Fiscal Officers,
Business Managers, and Payroll and Personnel Officers
||Military Leave - Benefits and Compensation
- This memo replaces Memorandum 2011-21. Effective October 1, 2013, state
legislation (Public Act 13-25 Section 6) provides for additional benefits and
compensation for State employees called to active military service in the armed
forces of any state or the United States for a military operation, war or
national emergency, for the duration of such call-up to active service (CGS
5-259d). Covered State employees of the Executive, Legislative or Judicial
Department are as follows:
- elected officials
- full-time employees (non-permanent and permanent)
- The following additional benefits and compensation are to be provided to
employees (as defined above), who are called to active service for a military
operation, war or national emergency as stated above in Section I.
- 1. Health Insurance Benefits - For the duration of the time the State
employee is on said military leave, they and their dependents may continue their
existing State group health insurance including medical and/or dental coverage
by continuing to pay the employee share of the premium due.
- 2. Full Pay - Leave of absence with pay for thirty calendar days beginning
the date full-time employees are called to active service. Paid leave applies to
a calendar year. If the call-up continues into the next calendar year, the
employee is eligible for another thirty calendar days of paid military leave
starting January 1.
- 3. Part Pay - After the expiration of the thirty calendar day full pay (as
provided above, by bargaining contract or pursuant to Section 27-33 of the
Connecticut General Statutes) pay the difference between the employee's base
rate of pay plus longevity, and the total compensation the employee receives for
such active military service. The employee would be entitled to "part pay" for
his/her primary State position only. Eligibility for "part pay" is contingent on
the fact that the employee receives no other full pay from the State.
- 4. Vacation, Equivalent Leave and Sick Accruals - State employees who have
been activated in the military will continue to accrue all vacation time,
equivalent leave time and sick time to which the employee would be entitled if
he or she had continued working in his or her state position during the time of
such active service and will be credited with the accrued vacation time,
equivalent leave time or sick time. If these accruals of leave time cause the
employee to exceed any limit on leave time pursuant to the General Statutes,
regulations of Connecticut State agencies or a collective bargaining agreement,
then the accrual limits will be temporarily waived to allow the employee to use
the excess leave time before the later of the following:
- (1) from the date of the state employee's discharge from active service until
that state employee returns to state employment,
- (2) not later than one hundred twenty calendar days after the state employee
returns to employment,
- (3) not later than one hundred twenty calendar days after the employee is
credited with such excess leave time or
- (4) for state employees in teaching or professional positions in Unified
School District #1 established pursuant to section 18-99a within the Department
of Correction who were credited with equivalent leave time pursuant to this
section, not later than one year after the employee is credited with such excess
- See the Core-CT Job Aid, Military Service Procedures for Equivalent Leave and
Maximum Leave Waiver.
- 5. Additional Criteria - The state employee is not required to exhaust
accrued vacation time, equivalent leave time or sick time to be eligible for the
paid leave of absence and part pay. Equivalent leave time means leave time
classified as other than vacation time or sick time and includes, but is not
limited to, leave time classified as recess rather than vacation time. Personal
Leave Time, Compensation Time or Holiday Compensation Time is not included. No
state employee shall be deemed ineligible for any benefit under this section or
under any other provision of this chapter solely because such employee's leave
time is classified as recess or other equivalent leave time rather than vacation
time pursuant to the provisions of a collective bargaining agreement, including
a collective bargaining agreement covering a state employee in a teaching,
instructional or professional position in the Unified School District 1, 2 or 3
II. PART PAY CONDITIONS
- A. Eligibility
The following conditions must be met for an employee to qualify for part pay:
- 1. The employee, as defined in Section I, must be full-time. The employee may
have permanent or non-permanent status provided he/she is full-time.
- 2. The State employee must be on active duty in the armed forces of any state
or of any reserve component of the United States for a military operation,
war or national emergency as stated in Section I.
- In order to qualify, an employee must have been called to active duty for a
military operation, war or national emergency. Employees taking military leave
for training or other military activations not related to the subject conflict
would not qualify for the additional benefits and compensation.
- B. Activated Employees' Documents to be sent the Office of the State
- 1. Notification of Employee Activation
For the employee who is to be activated, the first line of contact should be
their agency Personnel/Payroll Officer. It is necessary that the
Officer collect the following information and forward it to the Office of the
State Comptroller, Fiscal Policy Statewide Services Unit:
- A copy of the Military Orders
- A completed Request for Information Regarding State Employees in the
Reserves of the Armed Forces of the United States form. This form can be
accessed on the State of Connecticut Comptroller's Forms website at
http://www.osc.ct.gov/agencies/forms/ Request for Information Regarding State
Employees in the Reserves of the Armed Forces of the United States.
- A notarized Payroll Information Release form that gives the Comptroller the
authority to request payroll information from the military. This will be done
only if an agency is unable to obtain an activated employee's military Leave
Earnings Statement, (LES). The form can be accessed on the State of Connecticut
Comptroller's Forms website at
http://www.osc.ct.gov/agencies/forms/Payroll Information Release Form.
- An Election of Power of Attorney if so elected (a certified copy is
- A copy of the employee's Military Leave Earnings Statement. If the
employee's military basic pay changes, a new Military Leave Earnings Statement
must be forwarded to the Office of the State Comptroller to revise the part-pay
due the employee. Please forward the above copies to:
Office of the State Comptroller
Fiscal Policy Statewide Services Unit
55 Elm Street Room 219
Hartford, Connecticut 06106
Attn: Elizabeth Daly
Fax Number - (860) 702-3441
- When this information is received, the Office of the State Comptroller will
initiate the part pay certification.
- 2. Agency Retention of Records for Activated Employees
Agencies should also collect and keep the following information for all
employees who are called to active duty in the military:
- Gross military pay information
- A copy of military activation orders
- An Election of Power of Attorney if so elected (a certified copy is required)
- Advice on mailing address for future pay checks
- Election to continue health care coverage, group life insurance coverage or
dependent health care insurance
- Election to continue payroll deductions; i.e., deferred compensation, credit
union, The Connecticut State Employees' Campaign for Charitable Giving, etc.
- All Military Leave Earnings Statements. All Military Leave Earnings Statements
must be kept at the agency and used to reconcile the employee's pay when he or
she returns to work.
- It is imperative that after the part pay is initiated, if the activated
employee receives an increase in his/her military pay, they should notify their
payroll officer by sending the latest Leave Earnings Statement. The agency
payroll officer should notify the Fiscal Policy Statewide Services Unit with a
copy of the latest Leave Earnings Statement so a revised part pay letter can be
issued to the agency. Failure to comply with this process may result in an
underpayment/overpayment to the employee.
- C. Certification
The Office of the Comptroller will certify to each employing agency the total
military compensation to be used to calculate the difference between total
military compensation and the employee's base rate of pay, plus longevity, in
the employee's primary State position. This amount will represent the equivalent
bi-weekly military compensation and will be sent to the payroll unit by the
Comptroller's Fiscal Policy Statewide Services Unit. State agencies are directed
to use only those amounts certified by the Comptroller to calculate part pay.
III. PAYROLL DEDUCTIONS
- A. Mandatory Deductions
The following mandatory deductions must be made from the employee's
- 1. Federal withholding tax, social security, and state withholding tax as
- 2. Retirement Contributions - Retirement contributions on any "part pay"
should be deducted as required by the employee's Tier and Plan membership.
- 3. Garnishments - The amount to be deducted should be taken at a reduced rate
based on the calculation formula stated on the execution notice.
- 4. Health Insurance - The employee's share of the premium payment for
- 5. Retiree Health Fund - Effective July 1, 2013 all employees are required to
contribute to the Retiree Health Fund. The amount will be the same as if the
employee had remained working.
- 6. Life Insurance - If elected, to be deducted at the same rate as being paid
at the time the employee left State Service.*
- *If an employee's "part pay" is insufficient to pay the full amount of these
deductions, the employing agency will manually enroll the employee in benefits
billing in Core-CT, and a monthly bill for the coverage will be generated and
sent to the employee.
- B. Voluntary Deductions
All other voluntary deductions may be taken from an employee's
"part pay" if
sufficient monies remain to pay these deductions.
- C. Dues and Fees
The following employee bargaining units have employees who are on military leave
for a qualifying operation as stated in Section I, and have waived the deduction
of dues and fees from the "part pay". When the part pay status ends and the
employee begins receiving his state pay (due to returning to work or using
accrued leave), the payroll deduction of union dues or fees must be reinstated
|| State Police
|| AFSCME, Council 4, Locals 196, 318, 355, 478, 538, 562, 610 & 704
|| AFSCME, Council 4, Locals 387, 391 & 1565
|| Protective Services
|| New England Health Care Employees, District 1199
|| Correctional Supervisors
|| State Police Lieutenants/Captains
|| AFSCME, Council 4, Locals 269, 714, & 2663
|Criminal Justice Inspectors
|Supervising Judicial Marshals
- If you have employees eligible for "part pay" in bargaining units not listed,
please contact the Comptroller's Office, Fiscal Policy Statewide Services Unit,
at the telephone number listed in Section VIII of this memorandum to determine
if dues or fees should be withheld from the employee's "part pay".
IV. RETROACTIVE PAYMENTS
- The following lump sum payments are subject to mandatory deductions only; i.e.,
withholding tax, social security tax, retirement contributions, and
- 1. "Part Pay" - Paid after expiration of the thirty-day paid military leave
for the duration of the call up covered by CGS-259d.
- 2. "Full Pay" - Permanent and Non-permanent employees are eligible under
subject act for thirty (30) days "full pay" for military leave.
- In addition, retroactive deductions for health and life insurance must be
made. The agency payroll staff must calculate any retroactive amounts due
(employer and employee shares) and send override amounts to the Office of the
State Comptroller Healthcare Policy and Benefit Services Division for review.
V. PROCEDURES FOR EMPLOYEE BENEFITS
- A. Health Benefits
Unless the employee waives coverage on the CORE-CT Enrollment Statement, the
employee will remain active in medical and dental coverage. The employee will
continue to pay the employee share through payroll deductions if the earnings
are adequate to cover the deduction amounts. If the employee does not have
enough earnings in their payroll check to take the deductions, the agency will
manually enroll the employee in Benefits Billing in Core-CT, and the employee
will be billed monthly for the employee share. The employee or another person
acting on their behalf must send payment to the employing agency that will enter
the payment in Core-CT. (Refer to Comptroller's Memo 2007-08 for further
information regarding health insurance premium payments including the process
for terminating coverage for non-payment.)
- An employee can elect to voluntarily waive their health coverage on their
military leave event. Since this is considered a voluntary termination of
coverage, a COBRA notice would not be issued. The employee will be eligible to
re-enroll in coverage when they return to work.
- B. Group Life Insurance
In accordance with the provisions of the State of Connecticut Group Life
Insurance Policy, employees on military leave without pay are granted the
opportunity to maintain coverage for a period of one year, provided they
continue to remit premiums during the leave. If the military leave lasts less
than one year and all required premium payments are made during such leave, an
employee must resume payroll deductions immediately upon return to work in order
to maintain continuity of coverage. Failure to do so will require evidence of
insurability approved by the contracted insurance company if the employee wishes
to rejoin at a later date.
- If the military leave continues beyond one year, coverage must be terminated
in the Core-CT system by the employing agency by processing a TEL (Terminate due
to Extended LOA) event in Benefits Administration effective on the first
anniversary of the date that the leave began.
- Coverage may be reinstated without evidence of insurability upon the
employee's return to work, to the extent that:
- 1. All required premium payments were made during the military leave; and
2. They meet all eligibility requirements of a new employee prior to the
reinstatement of coverage. The agency must contact the Employee Benefits Unit
for reinstatement approval upon the employee's return from the leave.
- For additional information, refer to the Group Life Insurance Summary Plan
Description under the heading "Leave of Absence". The State of Connecticut Group
Life Insurance Policy does not contain an exclusion for death due to acts of
- C. Retirement
- Documentation related to "part pay" episodes must be provided to the Retirement
Services Division to ensure that such information is retained on the impacted
employee's retirement record. This includes any calculation worksheets utilized
to determine the "part pay" due such employee or any retroactive payments linked
to this circumstance.
- Any appropriate contributions for the member's specific system and plan
membership should be deducted from the member's part pay. Then, if eligible, the
employee may apply, upon return from military leave, to purchase full retirement
credit for his/her qualifying military service provided he/she returns within
ninety (90) days of honorable discharge. The cost will be based on the
individual employee's plan requirements.
- D. State of Connecticut Defined Contribution Plan (403(b) Plan, Roth 403(b)
Plan and Deferred Compensation (§457) Plan)
In 2013, the maximum annual contribution limit for the State of Connecticut
Defined Contribution Plan (403(b) Plan, Roth 403(b) Plan and Deferred
Compensation (§457) Plan) is lesser of $17,500 or 100% of gross salary. In
either case, gross salary should be calculated using the "part pay" amount only.
The amount of military pay the employee is receiving may not be included.
- The provisions of the 403(b) Plan, Roth 403(b) Plan and Deferred Compensation
(§457) Plan provide that employees that return to work subsequent to service in
the uniformed services of the United States may make up contribution amounts
they could have elected during that period as if their employment with the State
of Connecticut had continued at the same rate without the interruption, minus
any deferrals made during the period of the interruption. Employees should
contact the Plans' Third Party Administrator, ING, at 1-800-584-6001 for further
- E. Earned Time Accrual
The employee may choose to exhaust his/her earned time (exclusive of accrued
sick leave) prior to going on leave without pay status. However, the employee is
not eligible to be paid for earned time and the "part pay" for the same period.
- Upon return to State service, the employee may have his/her vacation time
restored by repaying the salaries and wages paid for the time used. The amount
of repayment would be calculated by deducting out the "part pay"
VI. STATE EMPLOYEES RETURNING FROM ACTIVE MILITARY SERVICE
- A. Required Form
When the employee returns from active duty, agencies must complete the
for Information Employees Returning to State Service from Active Military
Service form and forward it to the Office of the State Comptroller. This form
can be accessed on the State of Connecticut Comptroller's Forms website at
- B. Reconciliation
It will be necessary to reconcile the part pay upon the employee's return to
State service. Copies of all Leave Earnings Statements must be maintained and
submitted to the employing agency upon the employee's return to State service in
order to reconcile the amount of part pay with the amount due the employee.
- Take the following steps to perform this reconciliation:
- 1. Obtain all copies of the employees' Leave Earnings Statements covering the
period that they were in active military duty status.
- 2. Calculate total gross military compensation. Gross military compensation
would include, (but is not limited to) base military pay and special pay which
includes enlistment and re-enlistment bonuses. Other items not included in gross
military compensation are (BAH) housing, (BAS) subsistence, (OHA) overseas
housing allowance and travel allowances.
- Please Note: Combat Zone Exclusions: Enlistment and re-enlistment bonus
payments and imminent danger/hostile fire pay that occurs at the time when
service is in a combat zone are excluded from gross military compensation.
- 3. Determine the gross military compensation paid for the first thirty
calendar days of each year of active military duty. Subtract this amount from
the gross military compensation.
- 4. Subtract compensation received as a reimbursement of expenses. The
remainder will be considered the adjusted gross military compensation.
- 5. Calculate the total amount of "part pay" paid to the employee.
- This can be arrived at by determining the number of pay periods in which the
part pay was paid and multiplying that number times the amount of part pay.
- 6. Determine the amount of what the State pay would have been for the same
period, less the compensation received for the first thirty calendar days of
each year of active military duty.
- 7. Add the amounts of step 4 and step 5, subtract the amount from step 6.
- 8. If the amount calculated in step 7 is less than the adjusted gross
military compensation (step 4), the employee has been underpaid. The difference
is to be paid to the employee as a lump sum payment.
- 9. If the amount calculated in step 7 is greater than the adjusted gross
military compensation (step 4), the employee has been overpaid. The difference
is to be repaid by the employee. Take the necessary steps, as outlined in the
employee's collective bargaining contract or as prescribed by State policy, to
obtain repayment from the employee.
VII. PAYROLL PROCEDURES
- Entering the "part pay", retroactive "part pay"
Amounts and Retroactive 30-Day
Military Leave Entitlements for Permanent or Non-permanent Employees on the
- Full Pay and any Retroactive Payments:
Time Sheet Page: Hours; Time Reporting Code LMILA
On the Additional Pay Page: Hours or Amount; Earnings Code PDL
- Part Pay and any Retroactive Payments:
Time Sheet Page: Amount; Time Reporting Code XMCUA or
Hours; Time Reporting Code XMCUH
On the Additional Pay Page: Hours or Amount; Earnings Code MCU
- Questions may be directed to the State Comptroller's Office as follows:
- Payroll Procedures:
Payroll Services Division, (860) 702-3447
- Memorandum Interpretation and Dues & Fees Waiver:
Fiscal Policy Statewide Services, (860) 702-3440
- Health Insurance:
Healthcare Policy and Benefit Services Division, Central Benefits Unit, (860)
- Group Life Insurance:
Healthcare Policy and Benefit Services Division, Group Life Insurance Unit,
- 403(b) and 457 Plans:
Healthcare Policy and Benefit Services Division, Employee Benefits Unit, (860)
- Retirement Issues:
Retirement Services Division, Retirement Credit Purchases Unit, (860) 702-3511
- Contractual Issues:
Agency Personnel Officer
Return to Index of 2013 Comptroller's Memoranda
Return to Comptroller's Home Page