Fla. Admin. Code R. 60S-2.002
(4) Method for determining retirement service credit:
(b) The approved work year pursuant to Florida Statutes for the purpose of determining service credit in accordance with this policy is as follows:
1. For academic or instructional employees (including substitute teachers eligible for membership) of a district school board, participating public charter school or charter technical career center, community college, or state university: The work year shall be the number of months in the full contract year or nine months, whichever is greater, as specified by the contract between the employee and the school system in accordance with law (Chapters 1012 and 1001, F.S.). The approved work year for any member included in the definition of “teacher” in Section 238.01(3), F.S., who is not an employee of a district school board, participating public charter school or charter technical career center, community college, or state university, but whose work year is less than 12 months, shall be the school or contract year or nine months, whichever is greater, as approved by the Division of Retirement.
2. For non-academic or non-instructional employees (including teacher aides) of a district school board, participating public charter school or charter technical career center, community or junior college, or state university; or employees of a participating employer other than a school board whose total employment is to provide services to a school board for the school year only: The work year shall be the number of months in the school year, or nine months, whichever is greater, as certified by the employing agency, subject to review and approval by the Division of Retirement.
3. For seasonal employees (pursuant to Sections 121.051(6)(a) and 122.07, F.S.): The work year shall be 12 months during the fiscal year.
4. For all other employees: The work year shall be 12 months during the fiscal year.
5. For an employee of any district school board, participating public charter school or charter technical career center, community or junior college, or state university, who moves from one position to another position having a different approved work year: If all employments are with any school, college, or university system of the state, all of his or her service credit for that fiscal year shall be based on the shortest work year under which any service credit was earned. If all employments are not with a school, college, or university system of the state, the employee’s service credit for that fiscal year shall be based on each of the different work years under which service credit was earned.
(c) Except as otherwise provided in paragraph (d), monthly service credit shall be awarded as follows:
1. For service performed prior to July 1, 1974: A month of service credit shall be awarded for each month during which the member is paid a salary payment for employment.
2. For service performed on and after July 1, 1974: A month of service credit shall be awarded for each month during which the member is paid a salary payment of at least $100. If a member is paid less than $100 during a month of employment, his or her service credit for that month shall be a fraction of a month of credit, such fraction to be determined by dividing his or her actual salary payment by $100.
3. For service performed on and after July 1, 1979: A month of service credit shall be awarded for each month during which the member is paid a salary payment of at least $250. If a member is paid less than $250 during a month of employment, his or her service credit for that month shall be a fraction of a month of credit, such fraction to be determined by dividing his or her actual salary payment by $250. If a member earns $250 in a month, but is paid less than that amount because of participation in a deferred salary plan, he or she shall be entitled to receive a full month of service credit for each such month, provided the Division is notified and verification of deferred salary payments is submitted.
4. For service performed on and after July 1, 1985: A month of service credit shall be awarded for each month during which the member is paid a salary payment for employment.
(d) 1. For service performed prior to January 1, 1999, service credit for members holding an elective public office shall be granted as follows:
a. All elected public officials holding a commission of office from the Secretary of State shall receive service credit based on their terms of office.
b. All other elective public officers shall receive service credit in accordance with paragraph (c).
2. For service performed on and after January 1, 1999, service credit for members holding an elective public office shall be granted in accordance with paragraph (c).
Rulemaking Authority 121.031 FS. Law Implemented 121.021, 121.031, 121.0515, 121.091, 121.111 FS. History–New 1-1-72, Amended 10-20-72, Repromulgated 12-31-74, Amended 12-31-74, 1-16-77, 7-1-79, 12-22-80, 8-26-81, 2-6-84, 11-6-84, 4-17-85, Formerly 22B-2.02, Amended 2-4-86, 3-11-87, 9-5-90, Formerly 22B-2.002, Amended 2-24-99, 8-13-03, 4-5-12.