(1) Creditable service of any member shall also include military service as defined in s. 121.021(20)(a) if:
(a) The member is in the active employ of an employer immediately prior to such service and leaves a position, other than a temporary position, for the purpose of induction into the Armed Forces of the United States or entry upon duty in the Armed Forces of the United States. When applied to the Florida Retirement System:
1. The term “position other than a temporary position” means a regularly established position with a Florida Retirement System employer; and
2. A member shall be construed to have left his or her employment for military purposes if he or she reported for active duty within 60 days after leaving such employment;
(b) The member is entitled to reemployment under the provisions of the 1Veterans’ Reemployment Rights Act (38 U.S.C. ss. 2021 et seq.);
(c) The member applies for reemployment with the same employer within the time set forth in s. 2021 or s. 2024 of the 1Veterans’ Reemployment Rights Act, whichever is applicable, and is reemployed by such employer;
(d) The member makes the required employee contributions, if any, and the employer makes the required employer contributions for the employee’s membership class for each month of service credit during such period of military service, based upon the employee’s rate of monthly compensation as of the date that the employee left his or her position, plus 4 percent interest on such contributions compounded annually from the due date of the contribution until July 1, 1975, and 6.5 percent interest compounded annually thereafter, until the payment is made to the proper retirement trust fund; and
(e) The period of service claimed pursuant to this subsection does not exceed the periods specified by the provisions of ss. 2021 and 2024 of the 1Veterans’ Reemployment Rights Act which are applicable in the member’s case.
(2) Any member whose initial date of employment is before January 1, 1987, who has military service as defined in s. 121.021(20)(b), and who does not claim such service under subsection (1) may receive creditable service for such military service if:
(a) The member is vested;
(b) Creditable service, not to exceed a total of 4 years, is claimed only as service earned in the Regular Class of membership; and
(c) The member pays into the proper retirement trust fund 4 percent of gross salary, based upon his or her first year of salary subsequent to July 1, 1945, that he or she has credit for under this system, plus 4 percent interest thereon compounded annually from the date of first creditable service under this chapter until July 1, 1975, and 6.5 percent interest compounded annually thereafter, until payment is made to the proper retirement trust fund.
(d) The member may not receive credit for any wartime military service if the member also receives credit for such service under any federal, state, or local retirement or pension system where “length of service” is a factor in determining the amount of compensation received. However, credit for wartime military service may be received where the member also receives credit under a pension system providing retired pay for nonregular service in the Armed Forces of the United States in accordance with 10 U.S.C. ss. 1331 et seq., as follows:
1. Any person whose retirement date under the Florida Retirement System is prior to July 1, 1985, may claim such service at any time, as provided in this subsection, upon payment of contributions and interest as provided in paragraph (c), with interest computed to the retired member’s retirement date. The benefit shall be recalculated and increased to include the additional service credit granted for such wartime military service, and a lump-sum payment shall be made to the retiree for the amount owed due to the additional service credit, retroactive to the date of retirement.
2. Any person whose retirement date is on or after July 1, 1985, must claim such service and pay the required contributions, as provided in paragraph (c), prior to the commencement of his or her retirement benefits, as provided in this subsection.
(e) Any member claiming credit under this subsection must certify on the form prescribed by the department that credit for such service has not and will not be claimed for retirement purposes under any other federal, state, or local retirement or pension system where “length of service” is a factor in determining the amount of compensation received, except where credit for such service has been granted in a pension system providing retired pay for nonregular service as provided in paragraph (d). If the member dies prior to retirement, the member’s beneficiary must make the required certification before credit may be claimed. If such certification is not made by the member or the member’s beneficiary, credit for wartime military service shall not be allowed.
(f) Service credit awarded for wartime military service shall be the total number of years, months, and days from and including the date of entry into active duty through the date of discharge from active duty, up to a maximum of 4 years. If the military service includes a partial year, it shall be stated as a fraction of a year. Creditable military service shall be calculated in accordance with rule 60S-2.005(2)(j), Florida Administrative Code.
(3) Except as provided by law or rule, the employer is not required to make contributions for military service credit for any member.
History.—s. 11, ch. 70-112; s. 9, ch. 74-302; s. 12, ch. 84-266; s. 1, ch. 85-220; s. 3, ch. 91-3; s. 775, ch. 95-147; s. 10, ch. 98-138; s. 39, ch. 99-255.
1Note.—Replaced by the Uniformed Services Employment and Reemployment Rights Act (38 U.S.C. ss. 4301 et seq.).
Structure Florida Statutes
Title X - Public Officers, Employees, and Records
Chapter 121 - Florida Retirement System
Part I - General Provisions (Ss. 121.011-121.40)
121.011 - Florida Retirement System.
121.012 - Inclusive provisions.
121.025 - Administrator; powers and duties.
121.031 - Administration of system; appropriation; oaths; actuarial studies; public records.
121.0312 - Review; actuarial valuation report; contribution rate determination process.
121.045 - Consolidation of liabilities and assets; existing systems.
121.046 - Merger of the Judicial Retirement System into the Florida Retirement System Act.
121.051 - Participation in the system.
121.0511 - Revocation of election and alternative plan.
121.0515 - Special Risk Class.
121.052 - Membership class of elected officers.
121.053 - Participation in the Elected Officers’ Class for retired members.
121.055 - Senior Management Service Class.
121.081 - Past service; prior service; contributions.
121.091 - Benefits payable under the system.
121.095 - Florida Retirement System Preservation of Benefits Plan Trust Fund.
121.1001 - Florida Retirement System Preservation of Benefits Plan.
121.101 - Cost-of-living adjustment of benefits.
121.111 - Credit for military service.
121.1115 - Purchase of retirement credit for out-of-state or federal service.
121.121 - Authorized leaves of absence.
121.122 - Renewed membership in system.
121.125 - Credit for workers’ compensation payment periods.
121.131 - Benefits exempt from taxes and execution.
121.133 - Cancellation of uncashed warrants.
121.135 - Annual report to Legislature concerning state-administered retirement systems.
121.136 - Annual benefit statement to members.
121.161 - References to other laws include amendments.
121.182 - Retirement annuities authorized for city and county personnel.
121.1905 - Division of Retirement; creation.
121.191 - Special acts prohibited.
121.192 - State retirement actuary.
121.193 - External compliance audits.
121.22 - State Retirement Commission; creation; membership; compensation.
121.231 - Attorney’s fees and costs under s. 121.23(2)(a); funding.
121.24 - Conduct of commission business; legal and other assistance; compensation.
121.35 - Optional retirement program for the State University System.