1997 Minnesota Statutes

     352.041 Leave of absence for employment by political 
  subdivision. 

    Subdivision 1.    Allowable service credit.  Any 
 employee covered by the system who is given a leave of absence 
 for employment by a political subdivision of the state shall 
 continue to pay into the state employees retirement fund for the 
 period of leave.  Upon payment the employee must be given 
 allowable service credit as a state employee on the records of 
 the system as though the employee had received salary from the 
 state during the leave.  Payments into the retirement fund shall 
 be at the rate required in section 352.04, subdivision 2, and 
 must be based upon the salary received from the political 
 subdivision subject to the maximum amount, if any. 

    Subd. 2.    Employee contributions, procedure.  The 
 officer or employee authorized by law to pay salaries to 
 employees of the political subdivision employing a state 
 employee shall have employee contributions deducted from the 
 salary of each employee who is on leave of absence from state 
 service on each payroll abstract and shall pay the sum to the 
 director each pay period. 

    Subd. 3.    Employer contributions, procedure.  The 
 officer or employee authorized by law to pay salaries to 
 employees of the political subdivision employing a state 
 employee covered by the system shall also have employer 
 contributions made to the state employees retirement fund on 
 each payroll abstract in the amount required by section 352.04, 
 subdivision 3.  These contributions are to be charged as an 
 administrative cost.  

    Subd. 4.  Repealed, 1963 c 383 s 59 

    Subd. 5.    Employer contributions, leaves of absence; tax 
 levies.  Every political subdivision employing a state 
 employee covered by the system on leave of absence from state 
 service for employment by a political subdivision of the state 
 shall pay into the state employees retirement fund the amount of 
 the employer contribution required by law for state employees 
 covered by the system.  Employing political subdivisions, except 
 school districts, may levy taxes necessary for the payment of 
 employer contributions without limitation as to rate or amount.  
 The levy of the taxes does not reduce the amount of other taxes 
 to be levied by political subdivisions, except school districts, 
 which are subject to any limitation.  

    Subd. 6. Repealed, 1983 c 128 s 36 

    Subd. 7.  Repealed, 1963 c 383 s 59 

    HIST: 1959 c 647 s 1; 1963 c 383 s 20,21; Ex1967 c 57 s 12; 
 Ex1971 c 31 art 20 s 10; 1986 c 444; 1987 c 229 art 6 s 1