LAC 58:I.2101 – Credit for Part-Time Service and Service in Multiple Positions

A. Members of the Louisiana State Employees' Retirement System shall receive service credit, up to a maximum of one year of service per calendar year, for all service which is rendered for an employer agency, as defined in R.S. 11:403(12), and which is state service, as defined in R.S. 11:403(28).
B. All compensation for such service, which meets the criteria of R.S. 11:403, shall be recognized by the system, and employer and employee contributions must be paid thereon.
C. Any employee who is part-time, seasonal, or temporary, as defined in 26 CFR 31:312(b)(7)-2, or in any successor regulation, shall not be or become a member of the system, except membership for these employees shall be mandatory if the employee has 10 or more years' creditable service in the system.

AUTHORITY NOTE: Promulgated in accordance with R.S. 11:515.

HISTORICAL NOTE: Promulgated by the Department of Treasury, Board of Trustees of the State Employees' Retirement System, LR 22:373 (May 1996).