MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Finance

By: Senator(s) Jordan (24th)

AN ACT TO AMEND SECTION 25-11-127, MISSISSIPPI CODE OF 1972, TO AUTHORIZE RETIREES WHO HAD AT LEAST 30 YEARS OF CREDITABLE SERVICE AT THE TIME OF THEIR RETIREMENT TO BE EMPLOYED IN STATE SERVICE AND DRAW A RETIREMENT ALLOWANCE FOR A PERIOD OF TIME NOT TO EXCEED 185 DAYS IN ANY FISCAL YEAR; TO PROVIDE THAT ANY PERSON EMPLOYED PURSUANT TO THIS PROVISION SHALL NOT BE AN ACTIVE MEMBER OF THE RETIREMENT SYSTEM AND SHALL NOT RECEIVE ANY CREDITABLE SERVICE FOR THE PERIOD DURING WHICH HE IS EMPLOYED PURSUANT TO THIS PROVISION; TO PROVIDE THAT THE EMPLOYER OF A PERSON EMPLOYED PURSUANT TO SUCH PROVISION SHALL DEDUCT EMPLOYEE CONTRIBUTIONS AND MAKE EMPLOYER CONTRIBUTIONS ON BEHALF OF SUCH PERSON; TO PROVIDE THAT THE RETIREMENT ALLOWANCE OF SUCH PERSON SHALL NOT BE ENHANCED OR DIMINISHED AS A RESULT OF SUCH EMPLOYMENT; TO PROVIDE THAT ANY PERSON EMPLOYED UNDER THE ABOVE PROVISION SHALL RECEIVE AS COMPENSATION NOT MORE THAN THE ENTRY LEVEL COMPENSATION FOR SUCH POSITION; TO AMEND SECTION 25-11-117, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A MEMBER EMPLOYED UNDER THE ABOVE PROVISION MAY NOT RECEIVE A REFUND OF THE AMOUNT OF EMPLOYEE CONTRIBUTIONS, OR INTEREST EARNED ON THOSE CONTRIBUTIONS THAT WERE MADE DURING ANY PERIOD WHEN HE WAS SO EMPLOYED; TO AMEND SECTION 37-19-7, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 25-11-127, Mississippi Code of 1972, is amended as follows:

25-11-127. (1) No person who is being paid a retirement allowance, or a pension after retirement under this article shall be employed or paid for any service by the State of Mississippi, except as provided in this section. This section shall not apply to any pensioner who has been elected to public office after retirement, nor to any person employed because of special knowledge or experience. This section shall not be construed to mean that any person employed or elected under the above exceptions shall become a member under Article 3 of the retirement system, nor shall any retirant of this retirement system who is reemployed or is reelected to office, after retirement continue to draw retirement benefits while so reemployed. Any person who has been retired under the provisions of Articles l and 3 and who is later reemployed in service covered by this article shall cease to receive benefits hereunder and shall again become a contributing member of the retirement system; and upon again retiring, if his reemployment exceeds six (6) months, shall have his benefit recomputed, including service after again becoming a member. Provided, further, that the total retirement allowance paid to the retired member in his previous retirement shall be deducted from his retirement reserve and taken into consideration in recalculating the retirement allowance under a new option selected. Nothing contained in this section shall be construed as prohibiting any county or city not a member of the Public Employees' Retirement System from employing persons up to the age of seventy-three (73); and provided further that, through June 30, 1988, nothing contained in this section shall be construed as prohibiting any governmental unit which is a member from employing persons up to the age of seventy-three (73) who are not eligible for membership at the time of employment under Article 3.

The board of trustees of the retirement system shall have the right to prescribe rules and regulations for the carrying out of this provision.

(2) The provisions of this section shall not be construed to prohibit any retirant regardless of age from being employed and from drawing retirement allowance either (a) for a period of time not to exceed one hundred twenty (120) days in any fiscal year, but less than one-half (1/2) of the normal working days for the position in any fiscal year, or (b) for a period of time in any fiscal year sufficient in length to permit a retirant to earn not in excess of twenty-five percent (25%) of retirant's average compensation or the current rate of the salary in effect for the regular position filled. Notice shall be given in writing to the executive director of the system, setting forth the facts upon which the emergency employment is being made, and such notice shall be given within five (5) days from the date of employment and also from the date of termination of said employment.

(3) The provisions of this section shall not be construed to prohibit any retirant, regardless of age, who had at least thirty (30) years of creditable service at the time of his retirement from being employed and from drawing a retirement allowance for a period of time not to exceed one hundred eighty-five (185) days in any fiscal year. Such employment may begin at any time following the date of retirement. Notice shall be given in writing to the executive director of the system, setting forth the facts upon which the emergency employment is being made, and such notice shall be given within five (5) days from the date of employment and also from the date of termination of said employment. Any person employed pursuant to this subsection shall not be an active member of the retirement system and shall not receive any creditable service for the period during which he is employed. The employer shall deduct employee contributions for any person employed pursuant to this subsection and shall make employer contributions on behalf of the person in the same manner as provided in Section 25-1-123 for active members for the period during which such person is employed, and the employer shall pay the contributions to the retirement system. The retirement allowance of any person employed pursuant to this subsection shall not be enhanced or diminished as a result of such employment.

(4) * * * Any member who has attained seventy (70) years of age and who has forty (40) or more years of creditable service may continue in office or employment or be reemployed or elected provided such person files annually, in writing, in the office of the employer and the office of the executive director of the system prior to such services, a waiver of all salary or compensation and elects to receive in lieu of such salary or compensation a retirement allowance as provided in this section, in which event no salary or compensation shall thereafter be due or payable for such services and provided, further, that any such officer or employee may receive in addition to such retirement allowance any per diem, office expense allowance, mileage or travel expense authorized by any statute of the State of Mississippi.

(5) Any * * * member may continue in municipal or county office or employment or be reemployed or elected in a municipality or county provided such person files annually, in writing, in the office of the employer and the office of the executive director of the system prior to such services, a waiver of all salary or compensation and elects to receive in lieu of such salary or compensation a retirement allowance as provided in this section, in which event no salary or compensation shall thereafter be due or payable for such services and provided, further, that any such officer or employee may receive in addition to such retirement allowance any per diem, office expense allowance, mileage or travel expense authorized by any statute of the State of Mississippi.

SECTION 2. Persons who are employed under the provisions of Section 27-11-127(3) shall receive as compensation for such employment not more than the entry level compensation for an employee who performs the same services for the employer.

SECTION 3. Section 25-11-117, Mississippi Code of 1972, is amended as follows:

25-11-117. (1) A member may be paid a refund of the amount of accumulated contributions to the credit of the member in the annuity savings account provided the member has withdrawn from state service and further provided the member has not returned to state service on the date the refund of the accumulated contributions would be paid. However, a member may not receive a refund of the amount of employee contributions, or interest earned on those contributions, that were made during any period when he was employed under the provisions of Section 25-11-127(3). Such refund of the contributions to the credit of the member in the annuity savings account shall be paid within ninety (90) days from receipt in the office of the retirement system of the properly completed form requesting such payment. In the event of death prior to retirement of any member whose spouse and/or children are not entitled to a retirement allowance, the accumulated contributions to the credit of the deceased member in the annuity savings account shall be paid to the designated beneficiary on file in writing in the office of executive director of the board of trustees within ninety (90) days from receipt of a properly completed form requesting such payment. If there is no such designated beneficiary on file for such deceased member in the office of the system, upon the filing of a proper request with the board, the contributions to the credit of the deceased member in the annuity savings account shall be refunded to the estate of the deceased member. The payment of the said refund shall discharge all obligations of the retirement system to the said member on account of any creditable service rendered by the member prior to the receipt of the refund. By the acceptance of the refund, the member shall waive and relinquish all accrued rights in the system.

(2) Pursuant to the Unemployment Compensation Amendments of 1992 (P.L. 102-318 (UCA)), a member or eligible beneficiary eligible for a refund under this section may elect on a form prescribed by the board under rules and regulations established by the board, to have an eligible rollover distribution of accumulated contributions payable under this section paid directly to an eligible retirement plan or individual retirement account. If the member or eligible beneficiary makes such election and specifies the eligible retirement plan or individual retirement account to which such distribution is to be paid, the distribution will be made in the form of a direct trustee-to-trustee transfer to the specified eligible retirement plan. Flexible rollovers under this subsection shall not be considered assignments under Section 25-11-129.

(3) If any person who has received a refund reenters the state service and again becomes a member of the system and remains a contributor for two (2) years, the member may repay all or part of the amounts previously received as a refund, together with regular interest covering the period from the date of refund to the date of repayment; provided, however, that the amounts that are repaid by the member and the creditable service related thereto shall not be used in any benefit calculation or determination until the member has remained a contributor to the system for a period of at least four (4) years subsequent to such member's reentry into state service. Repayment for such time shall be made in increments of not less than one-quarter (1/4) year of creditable service beginning with the most recent service for which refund has been made. Upon the repayment of all or part of such refund and interest, the member shall again receive credit for the period of creditable service for which full repayment has been made to the system.

SECTION 4. Section 37-19-7, Mississippi Code of 1972, is amended as follows:

37-19-7. (1) The allowance in the minimum education program for teachers' salaries in each county and separate school district shall be determined and paid in accordance with the scale for teachers' salaries as provided in this subsection for the number of teachers employed not in excess of the number of teacher units allotted. Except as otherwise provided for in Section 2 of Senate Bill No. 2592, 1999 Regular Session, for teachers holding the following types of licenses or the equivalent as determined by the State Board of Education, and the following number of years of teaching experience, the scale shall be as follows:

AAAA $23,895.00

AAA 23,045.00

AA 22,195.00

A 21,145.00

AAAA $24,895.00

AAA 24,045.00

AA 23,195.00

A 22,145.00

It is the intent of the Legislature that any state funds made available for salaries of licensed personnel in excess of the funds paid for such salaries for the 1986-1987 school year shall be paid to licensed personnel pursuant to a personnel appraisal and compensation system implemented by the State Board of Education. The State Board of Education shall have the authority to adopt and amend rules and regulations as are necessary to establish, administer and maintain the system.

Except as otherwise provided for in Section 2 of Senate Bill No. 2592, 1999 Regular Session, all teachers employed on a full-time basis shall be paid a minimum salary in accordance with the above scale. However, no school district shall receive any funds under this section for any school year during which the local supplement paid to any individual teacher shall have been reduced to a sum less than that paid to that individual teacher for performing the same duties from local supplement during the immediately preceding school year. The amount actually spent for the purposes of group health and/or life insurance shall be considered as a part of the aggregate amount of local supplement but shall not be considered a part of the amount of individual local supplement.

Except as otherwise provided for in Section 2 of Senate Bill No. 2592, 1999 Regular Session, for teachers holding a Class AAAA license, the minimum base pay specified in this subsection shall be increased by the sum of Six Hundred Thirty Dollars ($630.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-four (24) years of teaching experience.

Except as otherwise provided for in Section 2 of Senate Bill No. 2592, 1999 Regular Session, for teachers holding a Class AAA license, the minimum base pay specified in this subsection shall be increased by the sum of Five Hundred Seventy Dollars ($570.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-four (24) years of teaching experience.

Except as otherwise provided for in Section 2 of Senate Bill No. 2592, 1999 Regular Session, for teachers holding a Class AA license, the minimum base pay specified in this subsection shall be increased by the sum of Five Hundred Five Dollars ($505.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-four (24) years of teaching experience.

Except as otherwise provided for in Section 2 of Senate Bill No. 2592, 1999 Regular Session, for teachers holding a Class A license, the minimum base pay specified in this subsection shall be increased by the sum of Four Hundred Fifteen Dollars ($415.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty (20) years of teaching experience.

The level of professional training of each teacher to be used in establishing the salary allotment for the teachers for each year shall be determined by the type of valid teacher's license issued to those teachers on or before October 1 of the current school year.

(2) Except as otherwise provided for in Section 2 of Senate Bill No. 2592, 1999 Regular Session, prior to April 15 of any school year in which a teacher meets the standard requirements, any licensed teacher who shall have met the requirements and acquired a Master Teacher certificate from the National Board for Professional Teaching Standards and who is employed by a local school board or the State Board of Education as a teacher and not as an administrator shall receive a salary supplement in the amount of Six Thousand Dollars ($6,000.00) in addition to any other compensation to which the teacher may be entitled. The teacher shall be reimbursed one (1) time for the actual cost of completing the process of acquiring the Master Teacher certificate, regardless of whether or not the process resulted in the award of the Master Teacher certificate. All such salary supplements and process reimbursement shall be paid directly by the State Department of Education to the local school district and shall be in addition to its minimum education program allotments and not a part thereof in accordance with regulations promulgated by the State Board of Education, and subject to appropriation by the Legislature. Local school districts shall not reduce the local supplement paid to any teacher receiving such salary supplement, and the teacher shall receive any local supplement to which teachers with similar training and experience are otherwise entitled.

37-19-7. (1) The allowance in the minimum education program for teachers' salaries in each county and separate school district shall be determined and paid in accordance with the scale for teachers' salaries as provided in this subsection for the number of teachers employed not in excess of the number of teacher units allotted. Except as otherwise provided for in Section 2 of Senate Bill No. 2592, 1999 Regular Session, for teachers holding the following types of licenses or the equivalent as determined by the State Board of Education, and the following number of years of teaching experience, the scale shall be as follows:

AAAA $24,445.00

AAA 23,595.00

AA 22,745.00

A 21,695.00

AAAA $25,445.00

AAA 24,595.00

AA 23,745.00

A 22,695.00

It is the intent of the Legislature that any state funds made available for salaries of licensed personnel in excess of the funds paid for such salaries for the 1986-1987 school year shall be paid to licensed personnel pursuant to a personnel appraisal and compensation system implemented by the State Board of Education. The State Board of Education shall have the authority to adopt and amend rules and regulations as are necessary to establish, administer and maintain the system.

Except as otherwise provided for in Section 2 of Senate Bill No. 2592, 1999 Regular Session, all teachers employed on a full-time basis shall be paid a minimum salary in accordance with the above scale. However, no school district shall receive any funds under this section for any school year during which the local supplement paid to any individual teacher shall have been reduced to a sum less than that paid to that individual teacher for performing the same duties from local supplement during the immediately preceding school year. The amount actually spent for the purposes of group health and/or life insurance shall be considered as a part of the aggregate amount of local supplement but shall not be considered a part of the amount of individual local supplement.

Except as otherwise provided for in Section 2 of Senate Bill No. 2592, 1999 Regular Session, for teachers holding a Class AAAA license, the minimum base pay specified in this subsection shall be increased by the sum of Six Hundred Fifty-five Dollars ($655.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.

Except as otherwise provided for in Section 2 of Senate Bill No. 2592, 1999 Regular Session, for teachers holding a Class AAA license, the minimum base pay specified in this subsection shall be increased by the sum of Five Hundred Ninety Dollars ($590.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.

Except as otherwise provided for in Section 2 of Senate Bill No. 2592, 1999 Regular Session, for teachers holding a Class AA license, the minimum base pay specified in this subsection shall be increased by the sum of Five Hundred Twenty Dollars ($520.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.

Except as otherwise provided for in Section 2 of Senate Bill No. 2592, 1999 Regular Session, for teachers holding a Class A license, the minimum base pay specified in this subsection shall be increased by the sum of Four Hundred Twenty-five Dollars ($425.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-one (21) years of teaching experience.

The level of professional training of each teacher to be used in establishing the salary allotment for the teachers for each year shall be determined by the type of valid teacher's license issued to those teachers on or before October 1 of the current school year.

(2) Except as otherwise provided for in Section 2 of Senate Bill No. 2592, 1999 Regular Session, prior to April 15 of any school year in which a teacher meets the standard requirements, any licensed teacher who shall have met the requirements and acquired a Master Teacher certificate from the National Board for Professional Teaching Standards and who is employed by a local school board or the State Board of Education as a teacher and not as an administrator shall receive a salary supplement in the amount of Six Thousand Dollars ($6,000.00) in addition to any other compensation to which the teacher may be entitled. The teacher shall be reimbursed one (1) time for the actual cost of completing the process of acquiring the Master Teacher certificate, regardless of whether or not the process resulted in the award of the Master Teacher certificate. All such salary supplements and process reimbursement shall be paid directly by the State Department of Education to the local school district and shall be in addition to its minimum education program allotments and not a part thereof in accordance with regulations promulgated by the State Board of Education, and subject to appropriation by the Legislature. Local school districts shall not reduce the local supplement paid to any teacher receiving such salary supplement, and the teacher shall receive any local supplement to which teachers with similar training and experience are otherwise entitled.

SECTION 5. This act shall take effect and be in force from and after July 1, 1999.