Those certificated and classified employees whose employment contracts or agreements permit the earning and accruing of vacation time are required to utilize that benefit each year. Occasionally district business makes the utilization of the entire vacation entitlement for a given year difficult to exhaust. Earned but unused vacation time up to a maximum of thirty-five (35) days can be carried into an ensuing work year or as otherwise provided for in the employee's contract/work agreement or applicable collective bargaining agreement.
During the work year, such employees may accumulate leave between the start and end of the work year. If the employee does not use the excess leave beyond 35 days by the end of the work year, then such leave shall be automatically extinguished and considered to have never existed.
Vacation time so converted shall be subtracted from an employee's vacation allotment on a first-in-first-out basis. The amount of reimbursement shall be at the current per diem rate for each day converted or at the rate as provided for in the individual's employment contract/work agreement.
When employees separate from service by reason of resignation, layoff, dismissal, retirement, or death they are entitled to a lump sum payment of unused earned vacation leave. Contributions will be made to an employee’s retirement system for accrued vacation leave in accordance with applicable Washington Retirement System laws and rules.
Cross Reference:
Applicability of Personnel Policies - Policy 5021
Legal References:
Retirement benefits based on excess compensation— Employer liable for extra retirement costs - RCW 41.50.150
Teachers’ Retirement System – Definitions – RCW 41.32.010
Washington School Employees’ Retirement System – Definitions – RCW 41.35.010
(PERS) Treatment of cash payments made in lieu of unused leave—First-in-first-out accounting method for determining when leave earned—Forms of leave deemed excess compensation—Conversions - WAC 415-108-510
(TRS) Treatment of cash payments made in lieu of unused leave—First-in-first-out accounting method for determining when leave earned—Forms of leave deemed excess compensation—Conversions - WAC 415-112-415
Accumulation of sick leave while on leave - AGO 1976 No. 10
Highline School District 401
Adopted by the Board: April 26, 1989
Revised by the Board: 11.92, 08.00, 03.04, 02.22