I. For each calendar day’s service when ordered into the active service of the state, each commissioned officer, warrant officer, non-commissioned officer and enlisted person of the national guard shall be paid at the same rate of pay and allowances as that designated in the pay tables of the armed forces of the United States for officers, warrant officers, non-commissioned officers and enlisted persons of corresponding rank and grade and length of service; except that no person called to active state service shall receive less than the current federal per diem rate.
II. Members of the national guard shall not receive from state funds the pay provided for in paragraphs I and III to the extent such pay is paid from federal funds.
III. Notwithstanding any other provisions of this chapter to the contrary, members of the national guard may with their consent perform without pay any type of military duty authorized by this chapter pursuant to orders issued by competent military authority, provided that necessary traveling expenses, subsistence and per diem allowances may be furnished such members within the discretion of the adjutant general and within the appropriation made therefor.
IV. In addition to the pay authorized under paragraphs I and III of this section, any state employee who is a member of a reserve or the national guard and who is called to full-time active duty by the President of the United States, under the authority of the governor, or under the authority of another governor who participates in the Emergency Management Assistance Compact, shall, for the duration of such full-time active duty, be entitled to special leave with partial pay and continuation of benefits as follows:
(a) Partial pay shall be the difference between the employee’s regular state compensation and the employee’s full-time military basic pay and allowances, if the full-time military basic pay and allowances total less than the regular state pay.
(b) Continuation of health and dental insurance benefits for which the employee and/or the employee’s legal dependents are otherwise eligible but for the employee’s special leave; provided, however, that in the event of a deployment for which federal health and dental benefits are provided, the federal health and dental benefits shall be primary for the employee.
(c) Retirement benefits shall continue to be provided in accordance with N.H. Rev. Stat. Chapter 100-A and RSA 100-C.
(d) Notwithstanding any provision of this chapter to the contrary, this section does not apply to inactive duty for training or annual training.
(e) Upon the employee’s return to state employment after active duty service, he or she may use up to 15 days of his or her available annual leave balance prior to reporting back to work.