Terms Used In Louisiana Revised Statutes 11:423

  • Agency: means any governmental body employing persons and includes departments, agencies, boards, commissions, and courts. See Louisiana Revised Statutes 11:403
  • Base pay: means prescribed compensation for a specific position on a full-time basis, but does not include overtime, per diem, differential pay, payment in kind, premium pay, or any other allowance for expense authorized and incurred as an incident to employment, except supplemental pay for certain members as provided by Article X, Section 10(A)(1) of thethe Louisiana Constitution of 1974. See Louisiana Revised Statutes 11:403
  • Board: means the Board of Trustees of the Louisiana State Employees' Retirement System. See Louisiana Revised Statutes 11:403
  • Earned compensation: means the base pay earned by an employee for a given pay period as reported to the system on a monthly basis by the agency which shall include the cash value of any emolument of office in the form of paid compensation in lieu of salary which is subject to federal and state payroll taxes and includes the full amount earned by an employee, overtime, and per diem earned by an employee of the House of Representatives, the Senate, or an agency of the legislature, and expense allowances and per diem paid to members of the legislature, the clerk, or sergeant at arms of the House of Representatives and president and secretary or sergeant at arms of the Senate. See Louisiana Revised Statutes 11:403
  • Employee: means any person legally occupying a position in the state service. See Louisiana Revised Statutes 11:403
  • Employer: means the state of Louisiana or any of its boards, commissions, departments, agencies, and courts which are contributing members of the Louisiana State Employees' Retirement System. See Louisiana Revised Statutes 11:403
  • Job appointment: means employment for a fixed period not to exceed two years. See Louisiana Revised Statutes 11:403
  • Member: means any person included in the membership of the system. See Louisiana Revised Statutes 11:403
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Position: means any office or any employment in the state service. See Louisiana Revised Statutes 11:403
  • Retirement: means termination of active service, with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:403
  • State: means the state of Louisiana. See Louisiana Revised Statutes 11:403
  • System: means the Louisiana State Employees' Retirement System. See Louisiana Revised Statutes 11:403

A.  Notwithstanding any other provision of law to the contrary, but in accordance with applicable laws relative to determining whether such state service is or was creditable, any person who was denied membership in the system for any state employment rendered in a position that should have made membership mandatory as a condition of employment, but was not so enrolled due to an administrative error on the part of the agency where so employed, shall be entitled to receive service credit for the period denied.  

B.  The appointing authority or personnel officer of the agency wherein the service was performed shall certify the inclusive dates of employment, the base pay and earned compensation of the employee during the period, whether the employment was full-time or part-time, whether the employment was performed on a job appointment, intermittent or emergency basis, and the reason the member was not enrolled in the system at the time of employment.  

C.  State service previously denied to the member and deemed as creditable by the board may be purchased, provided application is filed with the retirement system as outlined in Subsection B of this Section.  In addition, the member shall pay into the system an amount equal to the current employee contributions based on the member’s earned compensation at the time the service was performed, plus compound interest at the current board-approved actuarial valuation rate from date of service until paid, and the employing agency where such service was denied (or its successor agency) shall pay into the system an amount equal to the greater of actuarial cost to the system of any additional retirement benefits payable as a result of the receipt of service credit as authorized by this Section or the sum of the employer contributions which would have been due plus interest thereon at the board-approved actuarial valuation rate, minus the amount to be paid by the member.  No service credit shall be allowed until both the employee and employer have paid in full and prior to retirement the amounts described above.  

Acts 1985, No. 730, §1; Acts 1990, No. 423, §1; Redesignated from La. Rev. Stat. 42:562.1 by Acts 1991, No. 74, §3, eff. June 25, 1991.