9123 Sick Leave Paid Upon Termination 9131 Military Leave Payment
9108 Annual Leave Paid/24-Hour Leave Payout (Dec. only)
9111 Special Compensatory Leave Paid – Retirement Non-Contributory 9112 OPS Nonrecurring Cash Payment
9106 Uniform/Tool Allowances
9121 Special Compensatory Leave in Lieu of Overtime – Retirement Contributory 9119 Lump Sum Payment in Lieu of Salary Increase
9117 On Call Fees
9138 Firefighters Incentive Payments
9150 Monthly Mileage Allowances (Supplemental Payroll Only) 9154 Education Loan – Medical
9158 Session Subsistence Allowance (OLO 1100 Only) 9159 Excess Intra-district Expense (OLO = 1100 Only) 9160 Taxable Travel (OLO 1100 Only)
9161 Regular Compensatory Leave Paid in Lieu of Overtime 9163 Toll Allowance Payments
9164 Sales Incentive Bonus - Quarterly (OLO 3600 Only)
9133 Disability Benefits subject to FICA taxes (OLO 7200 Only) 9134 Disability Benefits not FICA taxable (OLO 7200 Only) 9187 Bonus/Award (Gross-Up)
9188 Bonus/Award (Not subject to Gross-Up) 9185 Termination Pay
9186 Annuity – Health Insurance Subsidy 9127 Extra State Compensation & Supplements 9130 Retroactive Payments
9191 Refunds Pretax Insurance Premiums 9192 Manual Payment
B. OVERTIME PAYMENT: EARNING CODE 9124
Payment for overtime work pertains only to employees filling included positions as defined in the Florida Administrative Code.
Overtime is defined as the hours of work, excluding holidays and leave with pay, required in excess of 40 hours during the workweek or in excess of the number of hours indicated in an extended work period, or other plan, approved by the Department of Management Services.
Payment requests may be included with the agency's regular payroll submission or supplemental payroll submission or utilizing the On-Demand Payroll System.
Payments made to employees for overtime worked must meet the criteria and be processed in accordance with F.A.C. and/or rules of the appropriate pay plan. The U.S. Department of Labor, Code of Federal Regulations, 29 CFR 778.106, general rule for payment of overtime compensation states “overtime compensation earned in a particular workweek must be paid on the regular pay day for the period in which such workweek ends. When the correct amount of overtime compensation cannot be determined until some time after the regular pay period, however, the requirements of the Act will be satisfied if the employer pays the excess overtime compensation as soon after the regular pay period as is practicable.”
C. SICK LEAVE PAYMENTS: EARNING CODE 9123
Payments made to employees for sick leave upon termination must meet the criteria and be processed in accordance with Section 110.122 (agency may use the Division of Retirement's form RBB3), Florida Statutes; F.A.C; or rules of the appropriate pay plan.
Payment requests may be included with the agency's regular payroll submission or supplemental payroll submission or utilizing the On Demand Payroll System. Type rate of pay code is a “7”, sick leave - no retirement.
Provided the retirement or termination occurs after 10 years of creditable state employment, all sick leave payment policies must provide terminal pay for accumulated and unused sick leave to each employee for the following:
Normal or regular retirement (for all reasons except disability or death) Termination of employment with State Government
Rules and policies adopted permit terminal sick leave pay equal to one-eighth of all unused sick leave credit accumulated prior to October 1, 1973, plus, one-fourth of all unused sick leave credit accumulated on or after October 1, 1973. Terminal pay allowable for all unused sick leave accumulated on or after October 1, 1973, shall not exceed a maximum of 480 hours for actual payment. Employees are required to use all sick leave accumulated prior to October 1, 1973, before using sick leave accumulated on or after October 1, 1973.
Payments of terminal sick leave are not to be considered in any state-administered retirement system as salary payments.
An employee shall forfeit all rights to sick leave benefits, regardless of length of service, if, prior to retirement or termination the employee:
1. Is found guilty in a court of competent jurisdiction of committing, aiding or abetting any embezzlement, theft, or bribery in connection with state employment; or
2. Has admitted to committing, aiding, or abetting any embezzlement, theft, or bribery in connection with state government; or
3. Is found guilty by a court of competent jurisdiction of having violated any state law prohibiting strikes by public employees.
Unused sick leave represents a material liability against the State to qualified employees.
Therefore, it is incumbent upon all agencies to maintain adequate detail in their Employee Personnel Records to support this obligation. The BOSP is ready to assist you in resolving any questions you may have concerning sick leave payments.
D. MILITARY LEAVE PAYMENT: EARNING CODE 9131 DFS-A3-1913
Payment of military leave must be in accordance with the Rules and Regulations of the Career Service System if the employee is filling a Career Service position as defined in Section 110.205, Florida Statutes. State officers or employees filling positions in other pay plans or exempt positions must be paid in accordance with Section 115.07, Florida Statutes, and rules adopted by the pay plan administrator or the governing body of the employing department.
The use of Military Leave Payment is restricted to payments for "Military Leave" and "Active Military Service Leave" as described in Sections 60K-5.033, 60K-5.036, Florida Administrative Code. Leave payments for reserve or guard training should not utilize this code.
Any employee, (except an employee who is a commissioned reserve officer/reserve enlisted personnel in the United States armed forces or National Guard, or who is probationary, in a
temporary position, employed on a temporary basis), qualifies for this type of payment. The person must be drafted, volunteer or be ordered to active military duty under Title 10 of the United States Code, Section 673b, not active duty training. Such persons shall be granted leave upon presentation of proper documentation. The first 30 calendar days of such leave shall be with full pay and
benefits, and the remainder approved military leave without pay.
This type of payment requires the use of form DFS-A3-1913 for processing. Use the Definition Dictionary to complete the requisition. In order for a military leave payment to be made to an employee all the fields on the form must be completed. Payment must be submitted as rate and hours only. Leave gross pay field blank.
E. ANNUAL LEAVE: EARNING CODE 9108
Payment for accrued and unused annual leave must be made in accordance with Florida Statutes, Rules of the Career Service System, rules of other pay plans, or other legal authority by which an employee is to be compensated. In the absence of specific rules for the pay plan, the limits in the Career Service System will be applied. Refer to the Florida Administrative Code.
Payment request must be submitted to BOSP, by the department for which the employee last worked and at the hourly rate at which the employee was last compensated. All payments for accrued annual leave shall be in lump sum, and the employee shall not be carried on the payroll beyond the last day of actual work.
Leave paid upon separation from a department or pay plan must be separately submitted and apart from the final payment of regular compensation.
Payment requests may be included with the agency's regular payroll submission or supplemental payroll submission or via the On Demand System.
Payments are subject to proration. The maximum numbers of hours of Annual Leave that may be paid upon termination by pay plan are as follows:
PAY
PLAN DESCRIPTION
MAXIMUM
HOURS COMMENTS
1 Career Service 240
3 Legislature 480
4 School for Deaf & Blind 480 Board of Trustees Admin.
5 Fixed Salary - Elected & Appointed Officers 0 Not eligible 6 Other Exempt - Fixed Annual Salary 240
7 Exempt - Pay Grade Range 240
8 Selected Exempt Service 480 Proration Required
9 Senior Management Service 480 Proration Required
15 Fixed Annual Salary – SMS Benefits 0
16 Fixed Annual Salary – SMS Leave Benefits 480 Proration Required 31 Lottery - Career Service Comparable 360
33 Lottery - Senior Management 480 Proration Required
81 State Courts System 360
82 State Attorney 360
83 Public Defender 240
84 Justice Administration Commission/CCR 240 85 Capitol Collateral Representatives 240
86 State Courts with SMS Benefits 360 Proration Required
87 State Attorney with SMS Benefits 360 Proration Required
88 Public Defender with SMS Benefits 240 Proration Required
Note: The General Appropriations Act provides that payment of accumulated and unused annual leave shall not exceed a maximum of 480 hours of actual payment to each employee. The Department of Management Services Division of Retirement procedures allow the payment of Annual Leave at the time an employee enters the Deferred Retirement Option Program (DROP) and upon termination of DROP. This is provided that “he/she has earned additional annual leave which combined with the original payment does not exceed the maximum lump sum payment allowed…”.
Payment for annual leave can be made when an employee enters the DROP and/or upon
termination, provided that the total does not exceed the maximum allowed. Payments of annual leave made upon entering DROP should use the employee’s pre-DROP retirement code.
Payments made upon termination from DROP should be coded with the DROP retirement code.