(A) All full-time employees of public schools accrue sick leave on the basis of one and one-fourth days of sick leave for each month of active service or twelve days for nine months of active service. Sick leave accrued but not used may be accumulated up to ninety days if the employees do not violate their respective contracts. Provisions for the additional benefits provided for in this section must be made on the same basis as existing sick leave benefits.

A school employee using sick leave as provided for in this section may not be terminated from employment nor during a continuing sick leave of less than ninety-one days.

The provisions of this section do not apply to employees of a school district which provides more liberal sick leave benefits. Any benefits accrued under school district sick leave policies in effect prior to July 1, 1976, are not lost as a result of this section.

Sick leave accumulated in compliance with this section is transferable to any school district in the State or to the State Department of Education by the employee with the earned leave.

(B) For the purposes of the South Carolina Education Improvement Act of 1984 "full-time employee" means any person employed in a position for which certification is required by the State Department of Education or a person who has been employed in the school district for five months and works at least thirty hours per week.

(C) School districts shall report to the State Board of Education costs incurred in implementing subsection (A) of this section. The State Department of Education shall report the assembled cost data to the Executive Budget Office and the Revenue and Fiscal Affairs Office.