{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/51.1-142.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/51.1-142.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/51.1-142.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/51.1-142.2.html"}],"law_id":70735,"edition_id":1,"section_id":70735,"structure_id":14523,"section_number":"51.1-142.2","catch_line":"Prior service or membership credit for certain members; service credit for accumulated sick leave","history":"2001, cc. 686, 697; 2003, c. 7; 2005, c. 292; 2006, c. 635; 2007, c. 89; 2008, c. 27; 2009, c. 362; 2010, cc. 737, 738; 2011, cc. 722, 880; 2012, cc. 696, 701, 823; 2014, c. 356; 2015, cc. 508, 536; 2016, cc. 263, 280; 2018, cc. 53, 305; 2024, cc. 267, 353.","full_text":"Certain members may purchase credit for service as provided in this section.\n\nA\n\n1. Any member in service may purchase service credit from the following categories of service or leave: (i) leave of absence for educational purposes that was previously approved by the member&#8217;s employer; (ii) leave of absence for a serious health condition of the member or of an immediate family member, all as defined in the Family and Medical Leave Act of 1993, 29 U.S.C. \u00a7 2601 et seq., as amended, and previously certified by the member&#8217;s employer; (iii) up to one year of service credit per occurrence of leave for any unpaid leave of absence due to the birth, adoption, or death of a qualifying child, as defined in \u00a7 51.1-500; (iv) service as a full-time employee of another state, a public school system of another state, or a political subdivision of the Commonwealth or another state, as certified by such state, public school system, or political subdivision; (v) full-time service of a political subdivision of this state not credited to the member under an agreement as provided for in \u00a7 51.1-143.1, as certified by such political subdivision; (vi) full-time civilian service of the United States; (vii) full-time service at a private institution of higher education if the private institution is merged with a public institution of higher education and graduates of the private institution are then issued new degrees from the public institution; or (viii) any period of time when the member was employed part time or in a wage position by a participating employer and not otherwise eligible to participate in the retirement system because the member was not an employee as defined in \u00a7 51.1-124.3. However, no member in service shall be allowed to purchase more than a total of four years of service credit pursuant to this subdivision.2\n\nIn addition to the service credit that may be purchased under subdivision 1, any member in service may purchase up to four years of service credit for prior active duty military service in the armed forces of the United States, provided that the discharge from a period of active duty status with the armed forces was not dishonorable.3\n\nThe service credit to be credited to a member under this subsection shall be calculated at the ratio of one year, or portion thereof, of service credit to one year, or portion thereof, of service purchased, except for employment service purchased under clause (viii) of subdivision 1, which shall be calculated at the ratio of one month of service credit for each 173 hours of service as certified by the employer.\n\t\t\t\tFor each year or portion thereof to be credited at the time of purchase under this subsection, the member shall pay the approximate normal cost of the retirement plan under which the member is covered at the time of such purchase, as determined by the Board in its sole discretion. If the member does not purchase, or enter into a purchase of service credit contract for, the service made available in this subsection within the first 24 months of the member&#8217;s active service following his first date of hire or the final day of any applicable leave of absence, as applicable, then, for each year or portion thereof to be credited at the time of purchase, the member shall pay the actuarial equivalent cost. To the extent the member becomes inactive during the 24 months following his first date of hire or the final day of any applicable leave of absence, such periods shall not be included in the 24 months of active service.\n\t\t\t\tExcept as otherwise required by Chapter 1223 of Title 10 of the United States Code, as amended, no service credit may be purchased under this section if it is included in the calculation of any retirement allowance received or to be received by the member from this or another retirement system, or if there is a balance in a defined contribution account that serves as a primary retirement account related to such service.\n\t\t\t\tFor purposes of this subsection, &#8220;active duty military service&#8221; means full-time service of at least 180 consecutive days in the United States Army, Navy, Air Force, Marines, Coast Guard, or any other distinct branch of the armed services as established by the federal government, or reserve components thereof.B\n\nAny member in service may purchase all prior service credit for creditable service lost from ceasing to be a member under this chapter, as provided in &#xA7; 51.1-128, because of the withdrawal of his accumulated contributions. For each year or portion thereof to be credited at the time of purchase under this subsection, the member shall pay the withdrawn amount to be purchased plus interest accrued daily and compounded annually from the date of withdrawal to the date of payment at the assumed rate of return established by the Board for the actuarial valuation of the retirement system that is in effect at the time of the purchase. The Board shall develop guidelines and procedures for administering this subsection.C\n\nAny member in service may purchase service credit for accumulated sick leave on his effective date of retirement based upon such sums as the employer may provide as payment for any unused sick leave balances. The cost of service credit purchased under this subsection shall be the actuarial equivalent cost of such service.D\n\nAny member receiving benefits under the Virginia Workers&#8217; Compensation Act (&#xA7; 65.2-100 et seq.) may, in a manner prescribed by the Board and prior to the effective date of retirement, purchase service that is not reported to the retirement system by the member&#8217;s employer while the member is receiving such benefits.\n\t\t\tFor each year or portion thereof to be credited at the time of purchase under this subsection, the member shall pay the approximate normal cost of the retirement plan under which the member is covered, as determined by the Board in its sole discretion. If the member does not purchase, or enter into a purchase of service credit contract for, any service made available in this subsection within the first 24 months of the member&#8217;s active service following his first date of hire or the final day of any applicable leave of absence, then, for each year or portion thereof to be credited at the time of purchase, the member shall pay the actuarial equivalent cost. To the extent the member becomes inactive during the 24 months following his first date of hire or the final day of any applicable leave of absence, such periods shall not be included in the 24 months of active service.E\n\nPayment may be made in a lump sum at the time of purchase or by payroll deduction. Any number of additional deductions may be permitted at any time. Should any deduction be terminated before the member purchases the entire period contracted for, the member shall be credited with the number of full or partial months of service for which full payment has been made. If any deduction is continued after the entire period has been purchased, the member shall be credited with no more than the amount of service for which he was eligible and for which he paid, and the excess amount deducted shall be refunded to the member.F\n\nAny employer may elect to pay an equivalent amount in lieu of all member contributions required of its employees for the purchase of service credit pursuant to this section. These contributions shall not be considered wages for purposes of Chapter 7 (&#xA7; 51.1-700 et seq.), nor shall they be considered salary for purposes of this chapter.G\n\nIn any case where member and employer contributions, as required under this chapter, were not made because of an error in the payroll, personnel, or other classification system of an employer participating in the retirement system, service that has not been credited because of such error may be purchased on the following basis:1\n\nThe most recent three years of service credit shall be purchased, using applicable member and employer contribution rates and creditable compensation in effect for such period, in a manner and at the cost prescribed by the Board; and2\n\nAll other years of service credit shall be purchased by the employer at an actuarial equivalent cost.H\n\nAny member may receive credit at no cost for service rendered in the armed forces of the United States provided (i) the member was on leave of absence from a covered position, (ii) the discharge from a period of active duty with the armed forces was not dishonorable, (iii) the member has not withdrawn his accumulated contributions, (iv) the member is not disabled or killed while on leave without pay while performing active duty military service in the armed forces of the United States, and (v) the member reenters service in a covered position within one year after discharge from the armed forces. In order to receive such service, the member must complete such forms and other requirements as are required by the Board and the retirement system.","order_by":null,"text":{"0":{"id":255165,"text":"Certain members may purchase credit for service as provided in this section.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"A"},"1":{"id":255166,"text":"1. Any member in service may purchase service credit from the following categories of service or leave: (i) leave of absence for educational purposes that was previously approved by the member&#8217;s employer; (ii) leave of absence for a serious health condition of the member or of an immediate family member, all as defined in the Family and Medical Leave Act of 1993, 29 U.S.C. \u00a7 2601 et seq., as amended, and previously certified by the member&#8217;s employer; (iii) up to one year of service credit per occurrence of leave for any unpaid leave of absence due to the birth, adoption, or death of a qualifying child, as defined in \u00a7 51.1-500; (iv) service as a full-time employee of another state, a public school system of another state, or a political subdivision of the Commonwealth or another state, as certified by such state, public school system, or political subdivision; (v) full-time service of a political subdivision of this state not credited to the member under an agreement as provided for in \u00a7 51.1-143.1, as certified by such political subdivision; (vi) full-time civilian service of the United States; (vii) full-time service at a private institution of higher education if the private institution is merged with a public institution of higher education and graduates of the private institution are then issued new degrees from the public institution; or (viii) any period of time when the member was employed part time or in a wage position by a participating employer and not otherwise eligible to participate in the retirement system because the member was not an employee as defined in \u00a7 51.1-124.3. However, no member in service shall be allowed to purchase more than a total of four years of service credit pursuant to this subdivision.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"prior_prefix":"","next_prefix":"A2"},"2":{"id":255167,"text":"In addition to the service credit that may be purchased under subdivision 1, any member in service may purchase up to four years of service credit for prior active duty military service in the armed forces of the United States, provided that the discharge from a period of active duty status with the armed forces was not dishonorable.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A","next_prefix":"A3"},"3":{"id":255168,"text":"The service credit to be credited to a member under this subsection shall be calculated at the ratio of one year, or portion thereof, of service credit to one year, or portion thereof, of service purchased, except for employment service purchased under clause (viii) of subdivision 1, which shall be calculated at the ratio of one month of service credit for each 173 hours of service as certified by the employer.\n\t\t\t\tFor each year or portion thereof to be credited at the time of purchase under this subsection, the member shall pay the approximate normal cost of the retirement plan under which the member is covered at the time of such purchase, as determined by the Board in its sole discretion. If the member does not purchase, or enter into a purchase of service credit contract for, the service made available in this subsection within the first 24 months of the member&#8217;s active service following his first date of hire or the final day of any applicable leave of absence, as applicable, then, for each year or portion thereof to be credited at the time of purchase, the member shall pay the actuarial equivalent cost. To the extent the member becomes inactive during the 24 months following his first date of hire or the final day of any applicable leave of absence, such periods shall not be included in the 24 months of active service.\n\t\t\t\tExcept as otherwise required by Chapter 1223 of Title 10 of the United States Code, as amended, no service credit may be purchased under this section if it is included in the calculation of any retirement allowance received or to be received by the member from this or another retirement system, or if there is a balance in a defined contribution account that serves as a primary retirement account related to such service.\n\t\t\t\tFor purposes of this subsection, &#8220;active duty military service&#8221; means full-time service of at least 180 consecutive days in the United States Army, Navy, Air Force, Marines, Coast Guard, or any other distinct branch of the armed services as established by the federal government, or reserve components thereof.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"4":{"id":255169,"text":"Any member in service may purchase all prior service credit for creditable service lost from ceasing to be a member under this chapter, as provided in &#xA7; 51.1-128, because of the withdrawal of his accumulated contributions. For each year or portion thereof to be credited at the time of purchase under this subsection, the member shall pay the withdrawn amount to be purchased plus interest accrued daily and compounded annually from the date of withdrawal to the date of payment at the assumed rate of return established by the Board for the actuarial valuation of the retirement system that is in effect at the time of the purchase. The Board shall develop guidelines and procedures for administering this subsection.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3","next_prefix":"C"},"5":{"id":255170,"text":"Any member in service may purchase service credit for accumulated sick leave on his effective date of retirement based upon such sums as the employer may provide as payment for any unused sick leave balances. The cost of service credit purchased under this subsection shall be the actuarial equivalent cost of such service.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"6":{"id":255171,"text":"Any member receiving benefits under the Virginia Workers&#8217; Compensation Act (&#xA7; 65.2-100 et seq.) may, in a manner prescribed by the Board and prior to the effective date of retirement, purchase service that is not reported to the retirement system by the member&#8217;s employer while the member is receiving such benefits.\n\t\t\tFor each year or portion thereof to be credited at the time of purchase under this subsection, the member shall pay the approximate normal cost of the retirement plan under which the member is covered, as determined by the Board in its sole discretion. If the member does not purchase, or enter into a purchase of service credit contract for, any service made available in this subsection within the first 24 months of the member&#8217;s active service following his first date of hire or the final day of any applicable leave of absence, then, for each year or portion thereof to be credited at the time of purchase, the member shall pay the actuarial equivalent cost. To the extent the member becomes inactive during the 24 months following his first date of hire or the final day of any applicable leave of absence, such periods shall not be included in the 24 months of active service.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"7":{"id":255172,"text":"Payment may be made in a lump sum at the time of purchase or by payroll deduction. Any number of additional deductions may be permitted at any time. Should any deduction be terminated before the member purchases the entire period contracted for, the member shall be credited with the number of full or partial months of service for which full payment has been made. If any deduction is continued after the entire period has been purchased, the member shall be credited with no more than the amount of service for which he was eligible and for which he paid, and the excess amount deducted shall be refunded to the member.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"8":{"id":255173,"text":"Any employer may elect to pay an equivalent amount in lieu of all member contributions required of its employees for the purchase of service credit pursuant to this section. These contributions shall not be considered wages for purposes of Chapter 7 (&#xA7; 51.1-700 et seq.), nor shall they be considered salary for purposes of this chapter.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"9":{"id":255174,"text":"In any case where member and employer contributions, as required under this chapter, were not made because of an error in the payroll, personnel, or other classification system of an employer participating in the retirement system, service that has not been credited because of such error may be purchased on the following basis:","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F","next_prefix":"G1"},"10":{"id":255175,"text":"The most recent three years of service credit shall be purchased, using applicable member and employer contribution rates and creditable compensation in effect for such period, in a manner and at the cost prescribed by the Board; and","type":"section","prefixes":["G","1"],"prefix":"1","entire_prefix":"G1","prefix_anchor":"G1","level":2,"prior_prefix":"G","next_prefix":"G2"},"11":{"id":255176,"text":"All other years of service credit shall be purchased by the employer at an actuarial equivalent cost.","type":"section","prefixes":["G","2"],"prefix":"2","entire_prefix":"G2","prefix_anchor":"G2","level":2,"prior_prefix":"G1","next_prefix":"H"},"12":{"id":255177,"text":"Any member may receive credit at no cost for service rendered in the armed forces of the United States provided (i) the member was on leave of absence from a covered position, (ii) the discharge from a period of active duty with the armed forces was not dishonorable, (iii) the member has not withdrawn his accumulated contributions, (iv) the member is not disabled or killed while on leave without pay while performing active duty military service in the armed forces of the United States, and (v) the member reenters service in a covered position within one year after discharge from the armed forces. In order to receive such service, the member must complete such forms and other requirements as are required by the Board and the retirement system.","type":"section","prefixes":["H"],"prefix":"H","entire_prefix":"H","prefix_anchor":"H","level":1,"prior_prefix":"G2"}},"ancestry":[{"id":14523,"edition_id":1,"name":"Creditable Service","identifier":"6","label":"article","depth":3,"order_by":1,"parent_id":13056,"metadata":{},"date_created":"2026-06-26 03:48:30","date_modified":"2026-06-26 03:48:30","permalink":{"id":235289,"object_type":"structure","relational_id":14523,"identifier":"6","token":"51.1\/1\/6","url":"\/51.1\/1\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13056,"edition_id":1,"name":"Virginia Retirement System","identifier":"1","label":"chapter","depth":2,"order_by":1,"parent_id":12947,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":235031,"object_type":"structure","relational_id":13056,"identifier":"1","token":"51.1\/1","url":"\/51.1\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12947,"edition_id":1,"name":"Pensions, Benefits, and Retirement","identifier":"51.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:04","date_modified":"2026-06-26 03:44:04","permalink":{"id":235029,"object_type":"structure","relational_id":12947,"identifier":"51.1","token":"51.1","url":"\/51.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":63185,"structure_id":14523,"section_number":"51.1-140","catch_line":"Repealed","url":"\/51.1-140\/","token":"51.1\/1\/6\/51.1-140","metadata":false},{"id":70668,"structure_id":14523,"section_number":"51.1-141","catch_line":"Service equivalents","url":"\/51.1-141\/","token":"51.1\/1\/6\/51.1-141","metadata":false},{"id":55957,"structure_id":14523,"section_number":"51.1-142","catch_line":"Repealed","url":"\/51.1-142\/","token":"51.1\/1\/6\/51.1-142","metadata":false},{"id":70735,"structure_id":14523,"section_number":"51.1-142.2","catch_line":"Prior service or membership credit for certain members; service credit for accumulated sick leave","url":"\/51.1-142.2\/","token":"51.1\/1\/6\/51.1-142.2","metadata":false},{"id":65802,"structure_id":14523,"section_number":"51.1-142.3","catch_line":"Purchase of additional prior service credit by certain school division superintendents","url":"\/51.1-142.3\/","token":"51.1\/1\/6\/51.1-142.3","metadata":false},{"id":80114,"structure_id":14523,"section_number":"51.1-143","catch_line":"Repealed","url":"\/51.1-143\/","token":"51.1\/1\/6\/51.1-143","metadata":false},{"id":57401,"structure_id":14523,"section_number":"51.1-143.1","catch_line":"Portability of service credit between the Virginia Retirement System and certain political subdivisions of the Commonwealth","url":"\/51.1-143.1\/","token":"51.1\/1\/6\/51.1-143.1","metadata":false}],"previous_section":{"id":55957,"structure_id":14523,"section_number":"51.1-142","catch_line":"Repealed","url":"\/51.1-142\/","token":"51.1\/1\/6\/51.1-142","metadata":false},"next_section":{"id":65802,"structure_id":14523,"section_number":"51.1-142.3","catch_line":"Purchase of additional prior service credit by certain school division superintendents","url":"\/51.1-142.3\/","token":"51.1\/1\/6\/51.1-142.3","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/51.1-142.2\/","history_text":"<p>This law was first created in 2001. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0686\">686<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0697\">697<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 14 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2003, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP0007\">7<\/a>; in 2005, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?051+ful+CHAP0292\">292<\/a>; in 2006, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?061+ful+CHAP0635\">635<\/a>; in 2007, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?071+ful+CHAP0089\">89<\/a>; in 2008, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?081+ful+CHAP0027\">27<\/a>; in 2009, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?091+ful+CHAP0362\">362<\/a>; in 2010, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?101+ful+CHAP0737\">737<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?101+ful+CHAP0738\">738<\/a>; in 2011, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?111+ful+CHAP0722\">722<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?111+ful+CHAP0880\">880<\/a>; in 2012, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0696\">696<\/a>, <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0701\">701<\/a>, and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0823\">823<\/a>; in 2014, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?141+ful+CHAP0356\">356<\/a>; in 2015, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?151+ful+CHAP0508\">508<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?151+ful+CHAP0536\">536<\/a>; in 2016, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?161+ful+CHAP0263\">263<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?161+ful+CHAP0280\">280<\/a>; in 2018, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?181+ful+CHAP0053\">53<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?181+ful+CHAP0305\">305<\/a>; in 2024, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?241+ful+CHAP0267\">267<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?241+ful+CHAP0353\">353<\/a>.<\/p>","references":[{"id":70634,"section_number":"51.1-124.3","catch_line":"Definitions","order_by":null,"url":"\/51.1-124.3\/"},{"id":65802,"section_number":"51.1-142.3","catch_line":"Purchase of additional prior service credit by certain school division superintendents","order_by":null,"url":"\/51.1-142.3\/"},{"id":57472,"section_number":"51.1-303","catch_line":"Creditable service","order_by":null,"url":"\/51.1-303\/"}],"refers_to":[{"id":70634,"section_number":"51.1-124.3","catch_line":"Definitions","order_by":null,"url":"\/51.1-124.3\/"},{"id":86067,"section_number":"51.1-128","catch_line":"Cessation of membership","order_by":null,"url":"\/51.1-128\/"},{"id":57401,"section_number":"51.1-143.1","catch_line":"Portability of service credit between the Virginia Retirement System and certain political subdivisions of the Commonwealth","order_by":null,"url":"\/51.1-143.1\/"},{"id":86887,"section_number":"51.1-500","catch_line":"Definitions","order_by":null,"url":"\/51.1-500\/"},{"id":62567,"section_number":"51.1-700","catch_line":"Definitions","order_by":null,"url":"\/51.1-700\/"},{"id":67999,"section_number":"65.2-100","catch_line":"Short title","order_by":null,"url":"\/65.2-100\/"}],"permalink":{"id":235303,"object_type":"law","relational_id":70735,"identifier":"51.1-142.2","token":"51.1\/1\/6\/51.1-142.2","url":"\/51.1-142.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/51.1-142.2\/","token":"51.1\/1\/6\/51.1-142.2","dublin_core":{"Title":"Prior service or membership credit for certain members; service credit for accumulated sick leave","Type":"Text","Format":"text\/html","Identifier":"\u00a7 51.1-142.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Certain <span class=\"dictionary\">members<\/span> may purchase credit for <span class=\"dictionary\">service<\/span> as provided in this section.<\/p><\/section>\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> 1. Any <span class=\"dictionary\">member<\/span> in <span class=\"dictionary\">service<\/span> may purchase <span class=\"dictionary\">service<\/span> credit from the following categories of <span class=\"dictionary\">service<\/span> or leave: (i) leave of absence for educational purposes that was previously approved by the <span class=\"dictionary\">member<\/span>&#8217;s <span class=\"dictionary\">employer<\/span>; (ii) leave of absence for a serious health condition of the <span class=\"dictionary\">member<\/span> or of an immediate family <span class=\"dictionary\">member<\/span>, all as defined in the Family and Medical Leave Act of 1993, 29 U.S.C. \u00a7&nbsp;2601 et seq., as amended, and previously certified by the <span class=\"dictionary\">member<\/span>&#8217;s <span class=\"dictionary\">employer<\/span>; (iii) up to one year of <span class=\"dictionary\">service<\/span> credit per occurrence of leave for any unpaid leave of absence due to the birth, adoption, or death of a qualifying child, as defined in \u00a7&nbsp;<a class=\"law\" title=\"Definitions\" href=\"\/51.1-500\/\">51.1-500<\/a>; (iv) <span class=\"dictionary\">service<\/span> as a full-time <span class=\"dictionary\">employee<\/span> of another state, a public school system of another state, or a <span class=\"dictionary\">political subdivision<\/span> of the Commonwealth or another state, as certified by such state, public school system, or <span class=\"dictionary\">political subdivision<\/span>; (v) full-time <span class=\"dictionary\">service<\/span> of a <span class=\"dictionary\">political subdivision<\/span> of this state not credited to the <span class=\"dictionary\">member<\/span> under an agreement as provided for in \u00a7&nbsp;<a class=\"law\" title=\"Portability of service credit between the Virginia Retirement System and certain political subdivisions of the Commonwealth\" href=\"\/51.1-143.1\/\">51.1-143.1<\/a>, as certified by such <span class=\"dictionary\">political subdivision<\/span>; (vi) full-time civilian <span class=\"dictionary\">service<\/span> of the United States; (vii) full-time <span class=\"dictionary\">service<\/span> at a private institution of higher education if the private institution is merged with a public institution of higher education and graduates of the private institution are then issued new degrees from the public institution; or (viii) any period of time when the <span class=\"dictionary\">member<\/span> was employed part time or in a wage position by a participating <span class=\"dictionary\">employer<\/span> and not otherwise eligible to participate in the <span class=\"dictionary\">retirement system<\/span> because the <span class=\"dictionary\">member<\/span> was not an <span class=\"dictionary\">employee<\/span> as defined in \u00a7&nbsp;<a class=\"law\" title=\"Definitions\" href=\"\/51.1-124.3\/\">51.1-124.3<\/a>. However, no <span class=\"dictionary\">member<\/span> in <span class=\"dictionary\">service<\/span> shall be allowed to purchase more than a total of four years of <span class=\"dictionary\">service<\/span> credit pursuant to this subdivision. <a id=\"paragraph-255166\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/51.1-142.2\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> In addition to the service credit that may be purchased under subdivision 1, any <span class=\"dictionary\">member<\/span> in service may purchase up to four years of service credit for prior <span class=\"dictionary\">active duty military service<\/span> in the armed forces of the United States, provided that the discharge from a period of active duty status with the armed forces was not dishonorable. <a id=\"paragraph-255167\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/51.1-142.2\/#A2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A3\" class=\"indent-1\"><p><span class=\"prefix-number\">3.<\/span> The service credit to be credited to a <span class=\"dictionary\">member<\/span> under this subsection shall be calculated at the ratio of one year, or portion thereof, of service credit to one year, or portion thereof, of service purchased, except for employment service purchased under clause (viii) of subdivision 1, which shall be calculated at the ratio of one month of service credit for each 173 hours of service as certified by the <span class=\"dictionary\">employer<\/span>.\n\t\t\t\tFor each year or portion thereof to be credited at the time of purchase under this subsection, the <span class=\"dictionary\">member<\/span> shall pay the approximate normal cost of the retirement plan under which the <span class=\"dictionary\">member<\/span> is covered at the time of such purchase, as determined by the <span class=\"dictionary\">Board<\/span> in its sole discretion. If the <span class=\"dictionary\">member<\/span> does not purchase, or enter into a purchase of service credit <span class=\"dictionary\">contract<\/span> for, the service made available in this subsection within the first 24 months of the <span class=\"dictionary\">member<\/span>&#8217;s active service following his first date of hire or the final day of any applicable leave of absence, as applicable, then, for each year or portion thereof to be credited at the time of purchase, the <span class=\"dictionary\">member<\/span> shall pay the <span class=\"dictionary\">actuarial equivalent<\/span> cost. To the extent the <span class=\"dictionary\">member<\/span> becomes inactive during the 24 months following his first date of hire or the final day of any applicable leave of absence, such periods shall not be included in the 24 months of active service.\n\t\t\t\tExcept as otherwise required by Chapter 1223 of Title 10 of the United States Code, as amended, no service credit may be purchased under this section if it is included in the calculation of any <span class=\"dictionary\">retirement allowance<\/span> received or to be received by the <span class=\"dictionary\">member<\/span> from this or another <span class=\"dictionary\">retirement system<\/span>, or if there is a balance in a defined contribution account that serves as a primary retirement account related to such service.\n\t\t\t\tFor purposes of this subsection, &#8220;<span class=\"dictionary\">active duty military service<\/span>&#8221; means full-time service of at least 180 consecutive days in the United States Army, Navy, Air Force, Marines, Coast Guard, or any other distinct branch of the armed <span class=\"dictionary\">services<\/span> as established by the federal government, or reserve components thereof. <a id=\"paragraph-255168\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/51.1-142.2\/#A3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> Any <span class=\"dictionary\">member<\/span> in service may purchase all <span class=\"dictionary\">prior service<\/span> credit for <span class=\"dictionary\">creditable service<\/span> lost from ceasing to be a <span class=\"dictionary\">member<\/span> under this chapter, as provided in &#xA7; <a class=\"law\" title=\"Cessation of membership\" href=\"\/51.1-128\/\">51.1-128<\/a>, because of the withdrawal of his <span class=\"dictionary\">accumulated contributions<\/span>. For each year or portion thereof to be credited at the time of purchase under this subsection, the <span class=\"dictionary\">member<\/span> shall pay the withdrawn amount to be purchased plus interest accrued daily and compounded annually from the date of withdrawal to the date of payment at the assumed rate of return established by the <span class=\"dictionary\">Board<\/span> for the actuarial valuation of the <span class=\"dictionary\">retirement system<\/span> that is in effect at the time of the purchase. The <span class=\"dictionary\">Board<\/span> shall develop guidelines and procedures for administering this subsection. <a id=\"paragraph-255169\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/51.1-142.2\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> Any <span class=\"dictionary\">member<\/span> in service may purchase service credit for accumulated sick leave on his effective date of retirement based upon such sums as the <span class=\"dictionary\">employer<\/span> may provide as payment for any unused sick leave balances. The cost of service credit purchased under this subsection shall be the <span class=\"dictionary\">actuarial equivalent<\/span> cost of such service. <a id=\"paragraph-255170\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/51.1-142.2\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D\"><p><span class=\"prefix-number\">D.<\/span> Any <span class=\"dictionary\">member<\/span> receiving benefits under the Virginia Workers&#8217; Compensation Act (&#xA7; <a class=\"law\" title=\"Short title\" href=\"\/65.2-100\/\">65.2-100<\/a> et seq.) may, in a manner prescribed by the <span class=\"dictionary\">Board<\/span> and prior to the effective date of retirement, purchase service that is not reported to the <span class=\"dictionary\">retirement system<\/span> by the <span class=\"dictionary\">member<\/span>&#8217;s <span class=\"dictionary\">employer<\/span> while the <span class=\"dictionary\">member<\/span> is receiving such benefits.\n\t\t\tFor each year or portion thereof to be credited at the time of purchase under this subsection, the <span class=\"dictionary\">member<\/span> shall pay the approximate normal cost of the retirement plan under which the <span class=\"dictionary\">member<\/span> is covered, as determined by the <span class=\"dictionary\">Board<\/span> in its sole discretion. If the <span class=\"dictionary\">member<\/span> does not purchase, or enter into a purchase of service credit <span class=\"dictionary\">contract<\/span> for, any service made available in this subsection within the first 24 months of the <span class=\"dictionary\">member<\/span>&#8217;s active service following his first date of hire or the final day of any applicable leave of absence, then, for each year or portion thereof to be credited at the time of purchase, the <span class=\"dictionary\">member<\/span> shall pay the <span class=\"dictionary\">actuarial equivalent<\/span> cost. To the extent the <span class=\"dictionary\">member<\/span> becomes inactive during the 24 months following his first date of hire or the final day of any applicable leave of absence, such periods shall not be included in the 24 months of active service. <a id=\"paragraph-255171\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/51.1-142.2\/#D\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"E\"><p><span class=\"prefix-number\">E.<\/span> Payment may be made in a lump sum at the time of purchase or by payroll deduction. Any number of additional deductions may be permitted at any time. Should any deduction be terminated before the <span class=\"dictionary\">member<\/span> purchases the entire period contracted for, the <span class=\"dictionary\">member<\/span> shall be credited with the number of full or partial months of service for which full payment has been made. If any deduction is continued after the entire period has been purchased, the <span class=\"dictionary\">member<\/span> shall be credited with no more than the amount of service for which he was eligible and for which he paid, and the excess amount deducted shall be refunded to the <span class=\"dictionary\">member<\/span>. <a id=\"paragraph-255172\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/51.1-142.2\/#E\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"F\"><p><span class=\"prefix-number\">F.<\/span> Any <span class=\"dictionary\">employer<\/span> may elect to pay an equivalent amount in lieu of all <span class=\"dictionary\">member<\/span> contributions required of its <span class=\"dictionary\">employees<\/span> for the purchase of service credit pursuant to this section. These contributions shall not be considered wages for purposes of Chapter 7 (&#xA7; <a class=\"law\" title=\"Definitions\" href=\"\/51.1-700\/\">51.1-700<\/a> et seq.), nor shall they be considered salary for purposes of this chapter. <a id=\"paragraph-255173\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/51.1-142.2\/#F\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"G\"><p><span class=\"prefix-number\">G.<\/span> In any case where <span class=\"dictionary\">member<\/span> and <span class=\"dictionary\">employer<\/span> contributions, as required under this chapter, were not made because of an error in the payroll, personnel, or other classification system of an <span class=\"dictionary\">employer<\/span> participating in the <span class=\"dictionary\">retirement system<\/span>, service that has not been credited because of such error may be purchased on the following basis: <a id=\"paragraph-255174\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/51.1-142.2\/#G\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"G1\" class=\"indent-1\"><p><span class=\"prefix-number\">1.<\/span> The most recent three years of service credit shall be purchased, using applicable <span class=\"dictionary\">member<\/span> and <span class=\"dictionary\">employer<\/span> contribution rates and <span class=\"dictionary\">creditable compensation<\/span> in effect for such period, in a manner and at the cost prescribed by the <span class=\"dictionary\">Board<\/span>; and <a id=\"paragraph-255175\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/51.1-142.2\/#G1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"G2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> All other years of service credit shall be purchased by the <span class=\"dictionary\">employer<\/span> at an <span class=\"dictionary\">actuarial equivalent<\/span> cost. <a id=\"paragraph-255176\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/51.1-142.2\/#G2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"H\"><p><span class=\"prefix-number\">H.<\/span> Any <span class=\"dictionary\">member<\/span> may receive credit at no cost for service rendered in the armed forces of the United States provided (i) the <span class=\"dictionary\">member<\/span> was on leave of absence from a covered position, (ii) the discharge from a period of active duty with the armed forces was not dishonorable, (iii) the <span class=\"dictionary\">member<\/span> has not withdrawn his <span class=\"dictionary\">accumulated contributions<\/span>, (iv) the <span class=\"dictionary\">member<\/span> is not disabled or killed while on leave without pay while performing <span class=\"dictionary\">active duty military service<\/span> in the armed forces of the United States, and (v) the <span class=\"dictionary\">member<\/span> reenters service in a covered position within one year after discharge from the armed forces. In <span class=\"dictionary\">order<\/span> to receive such service, the <span class=\"dictionary\">member<\/span> must complete such forms and other requirements as are required by the <span class=\"dictionary\">Board<\/span> and the <span class=\"dictionary\">retirement system<\/span>. <a id=\"paragraph-255177\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/51.1-142.2\/#H\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPRIOR SERVICE OR MEMBERSHIP CREDIT FOR CERTAIN MEMBERS; SERVICE CREDIT FOR\nACCUMULATED SICK LEAVE (\u00a7 51.1-142.2)\n\nCertain members may purchase credit for service as provided in this section.\n\nA. 1. Any member in service may purchase service credit from the following\ncategories of service or leave: (i) leave of absence for educational purposes\nthat was previously approved by the member&#8217;s employer; (ii) leave of\nabsence for a serious health condition of the member or of an immediate family\nmember, all as defined in the Family and Medical Leave Act of 1993, 29 U.S.C. \u00a7\n2601 et seq., as amended, and previously certified by the member&#8217;s\nemployer; (iii) up to one year of service credit per occurrence of leave for any\nunpaid leave of absence due to the birth, adoption, or death of a qualifying\nchild, as defined in \u00a7 51.1-500; (iv) service as a full-time employee of\nanother state, a public school system of another state, or a political\nsubdivision of the Commonwealth or another state, as certified by such state,\npublic school system, or political subdivision; (v) full-time service of a\npolitical subdivision of this state not credited to the member under an\nagreement as provided for in \u00a7 51.1-143.1, as certified by such political\nsubdivision; (vi) full-time civilian service of the United States; (vii)\nfull-time service at a private institution of higher education if the private\ninstitution is merged with a public institution of higher education and\ngraduates of the private institution are then issued new degrees from the public\ninstitution; or (viii) any period of time when the member was employed part time\nor in a wage position by a participating employer and not otherwise eligible to\nparticipate in the retirement system because the member was not an employee as\ndefined in \u00a7 51.1-124.3. However, no member in service shall be allowed to\npurchase more than a total of four years of service credit pursuant to this\nsubdivision.\n\n   2. In addition to the service credit that may be purchased under subdivision\n   1, any member in service may purchase up to four years of service credit for\n   prior active duty military service in the armed forces of the United States,\n   provided that the discharge from a period of active duty status with the armed\n   forces was not dishonorable.\n\n   3. The service credit to be credited to a member under this subsection shall\n   be calculated at the ratio of one year, or portion thereof, of service credit\n   to one year, or portion thereof, of service purchased, except for employment\n   service purchased under clause (viii) of subdivision 1, which shall be\n   calculated at the ratio of one month of service credit for each 173 hours of\n   service as certified by the employer.\n   \t\t\t\tFor each year or portion thereof to be credited at the time of purchase\n   under this subsection, the member shall pay the approximate normal cost of the\n   retirement plan under which the member is covered at the time of such\n   purchase, as determined by the Board in its sole discretion. If the member\n   does not purchase, or enter into a purchase of service credit contract for,\n   the service made available in this subsection within the first 24 months of\n   the member&#8217;s active service following his first date of hire or the\n   final day of any applicable leave of absence, as applicable, then, for each\n   year or portion thereof to be credited at the time of purchase, the member\n   shall pay the actuarial equivalent cost. To the extent the member becomes\n   inactive during the 24 months following his first date of hire or the final\n   day of any applicable leave of absence, such periods shall not be included in\n   the 24 months of active service.\n   \t\t\t\tExcept as otherwise required by Chapter 1223 of Title 10 of the United\n   States Code, as amended, no service credit may be purchased under this section\n   if it is included in the calculation of any retirement allowance received or\n   to be received by the member from this or another retirement system, or if\n   there is a balance in a defined contribution account that serves as a primary\n   retirement account related to such service.\n   \t\t\t\tFor purposes of this subsection, &#8220;active duty military\n   service&#8221; means full-time service of at least 180 consecutive days in the\n   United States Army, Navy, Air Force, Marines, Coast Guard, or any other\n   distinct branch of the armed services as established by the federal\n   government, or reserve components thereof.\n\nB. Any member in service may purchase all prior service credit for creditable\nservice lost from ceasing to be a member under this chapter, as provided in\n&#xA7; 51.1-128, because of the withdrawal of his accumulated contributions. For\neach year or portion thereof to be credited at the time of purchase under this\nsubsection, the member shall pay the withdrawn amount to be purchased plus\ninterest accrued daily and compounded annually from the date of withdrawal to\nthe date of payment at the assumed rate of return established by the Board for\nthe actuarial valuation of the retirement system that is in effect at the time\nof the purchase. The Board shall develop guidelines and procedures for\nadministering this subsection.\n\nC. Any member in service may purchase service credit for accumulated sick leave\non his effective date of retirement based upon such sums as the employer may\nprovide as payment for any unused sick leave balances. The cost of service\ncredit purchased under this subsection shall be the actuarial equivalent cost of\nsuch service.\n\nD. Any member receiving benefits under the Virginia Workers&#8217; Compensation\nAct (&#xA7; 65.2-100 et seq.) may, in a manner prescribed by the Board and prior\nto the effective date of retirement, purchase service that is not reported to\nthe retirement system by the member&#8217;s employer while the member is\nreceiving such benefits.\n\t\t\tFor each year or portion thereof to be credited at the time of purchase under\nthis subsection, the member shall pay the approximate normal cost of the\nretirement plan under which the member is covered, as determined by the Board in\nits sole discretion. If the member does not purchase, or enter into a purchase\nof service credit contract for, any service made available in this subsection\nwithin the first 24 months of the member&#8217;s active service following his\nfirst date of hire or the final day of any applicable leave of absence, then,\nfor each year or portion thereof to be credited at the time of purchase, the\nmember shall pay the actuarial equivalent cost. To the extent the member becomes\ninactive during the 24 months following his first date of hire or the final day\nof any applicable leave of absence, such periods shall not be included in the 24\nmonths of active service.\n\nE. Payment may be made in a lump sum at the time of purchase or by payroll\ndeduction. Any number of additional deductions may be permitted at any time.\nShould any deduction be terminated before the member purchases the entire period\ncontracted for, the member shall be credited with the number of full or partial\nmonths of service for which full payment has been made. If any deduction is\ncontinued after the entire period has been purchased, the member shall be\ncredited with no more than the amount of service for which he was eligible and\nfor which he paid, and the excess amount deducted shall be refunded to the\nmember.\n\nF. Any employer may elect to pay an equivalent amount in lieu of all member\ncontributions required of its employees for the purchase of service credit\npursuant to this section. These contributions shall not be considered wages for\npurposes of Chapter 7 (&#xA7; 51.1-700 et seq.), nor shall they be considered\nsalary for purposes of this chapter.\n\nG. In any case where member and employer contributions, as required under this\nchapter, were not made because of an error in the payroll, personnel, or other\nclassification system of an employer participating in the retirement system,\nservice that has not been credited because of such error may be purchased on the\nfollowing basis:\n\n   1. The most recent three years of service credit shall be purchased, using\n   applicable member and employer contribution rates and creditable compensation\n   in effect for such period, in a manner and at the cost prescribed by the\n   Board; and\n\n   2. All other years of service credit shall be purchased by the employer at an\n   actuarial equivalent cost.\n\nH. Any member may receive credit at no cost for service rendered in the armed\nforces of the United States provided (i) the member was on leave of absence from\na covered position, (ii) the discharge from a period of active duty with the\narmed forces was not dishonorable, (iii) the member has not withdrawn his\naccumulated contributions, (iv) the member is not disabled or killed while on\nleave without pay while performing active duty military service in the armed\nforces of the United States, and (v) the member reenters service in a covered\nposition within one year after discharge from the armed forces. In order to\nreceive such service, the member must complete such forms and other requirements\nas are required by the Board and the retirement system.\n\nHISTORY: 2001, cc. 686, 697; 2003, c. 7; 2005, c. 292; 2006, c. 635; 2007, c.\n89; 2008, c. 27; 2009, c. 362; 2010, cc. 737, 738; 2011, cc. 722, 880; 2012, cc.\n696, 701, 823; 2014, c. 356; 2015, cc. 508, 536; 2016, cc. 263, 280; 2018, cc.\n53, 305; 2024, cc. 267, 353.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}