Idaho State Statutes - Idaho Attorney Directory

(1) Upon separation from state
employment by retirement in accordance with chapter 13, title 59 or chapter 1,
title 33, Idaho Code, an employee's unused sick leave shall be determined
based on accumulated sick leave earned subsequent to July 1, 1976, and shall
be reported by the employer to the public employee retirement system. Upon
separation from state employment by retirement in accordance with chapter 20,
title 1, Idaho Code, an employee's unused sick leave shall be determined based
on accumulated sick leave earned subsequent to July 1, 2000, and shall be
reported by the employer to the public employee retirement system. A sum equal
to one-half (1/2), or the maximum amount allowed by subsection (2) of this
section, whichever is the lesser, of the monetary value of such unused sick
leave, calculated at the rate of pay for such employee at the time of
retirement, shall be transferred from the sick leave account provided by
subsection (3) of this section and shall be credited to such employee's
retirement account. Such sums shall be used by the Idaho public employee
retirement board to pay premiums for such group health, accident, and life
insurance programs as may be maintained by the state, to the extent of the
funds credited to the employee's account pursuant to this section. Upon an
employee's death, any unexpended sums remaining in the account shall revert to
the sick leave account.
(2) For the purposes of determining the monetary value of unused sick
leave, the maximum unused sick leave which may be considered, shall be:
(a) During the first ten thousand four hundred (10,400) hours of credited
state service, the maximum unused sick leave which may be considered shall
be four hundred twenty (420) hours;
(b) During the second ten thousand four hundred (10,400) hours of
credited state service, the maximum unused sick leave which may be
considered shall be four hundred eighty (480) hours;
(c) During the third ten thousand four hundred (10,400) hours of credited
state service, the maximum unused sick leave which may be considered shall
be five hundred forty (540) hours; and
(d) Thereafter, the maximum unused sick leave which may be considered
shall be six hundred (600) hours.
(3) Each employer in state government shall contribute to a sick leave
account maintained by the public employee retirement system exclusively for
the purpose of the provisions of this section. The rate of such contribution
each pay period shall consist of a percentage of employees' salaries as
determined by the board, and such rate shall remain in effect until next
determined by the board. Any excess balance in the sick leave account shall be
invested, and the earnings therefrom shall accrue to the sick leave account
except the amount required by the board to defray administrative expenses. All
moneys payable to the sick leave account are hereby perpetually appropriated
to the board, and shall not be included in its departmental budget. The state
insurance fund and public health districts shall be considered employers in
state government for purposes of participation under this section.

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