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AN ACT relating to teacher benefit provisions and declaring an emergency. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
Section 1. KRS 161.155 is amended to read as follows: 3
(1) As used in this section: 4
(a) "Teacher" shall mean any person for whom certification is required as a basis 5
of employment in the common schools of the state; 6
(b) "Employee" shall mean any person, other than a teacher, employed in the 7
public schools, whether on a full or part-time basis; 8
(c) "Immediate family" shall mean the teacher's or employee's spouse, children 9
including stepchildren and foster children, grandchildren, daughters-in-law 10
and sons-in law, brothers and sisters, parents and spouse's parents, and 11
grandparents and spouse's grandparents, without reference to the location or 12
residence of said relative, and any other blood relative who resides in the 13
teacher's or employee's home; 14
(d) "Sick leave bank" shall mean an aggregation of sick leave days contributed by 15
teachers or employees for use by teachers or employees who have exhausted 16
all sick leave and other available paid leave days; and 17
(e) "Assault" shall mean an act that intentionally causes injury so significant that 18
the victim is determined to be, by certification of a physician or surgeon duly 19
qualified under KRS Chapter 342, incapable of performing the duties of his or 20
her job. 21
(2) Each district board of education shall allow to each teacher and full-time employee 22
in its common school system not less than ten (10) days of sick leave during each 23
school year, without deduction of salary. Sick leave shall be granted to a teacher or 24
employee if he or she presents a personal statement or a certificate of a physician 25
stating that the teacher or employee was ill, that the teacher or employee was absent 26
for the purpose of attending to a member of his or her immediate family who was 27 UNOFFICIAL COPY 25 RS BR 382
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ill, or for the purpose of mourning a member of his or her immediate family. The 1
ten (10) days of sick leave granted in this subsection may be taken by a teacher or 2
employee on any ten (10) days of the school year and shall be granted in addition to 3
accumulated sick leave days that have been credited to the teacher or employee 4
under the provisions of subsection (4) of this section. 5
(3) A school district shall coordinate among the income and benefits from workers' 6
compensation, temporary disability retirement, and district payroll and benefits so 7
that there is no loss of income or benefits to a teacher or employee for work time 8
lost because of an assault while performing the teacher's or employee's assigned 9
duties for a period of up to one (1) year after the assault. In the event a teacher or 10
employee suffers an assault while performing his or her assigned duties that results 11
in injuries that qualify the teacher or employee for workers' compensation benefits, 12
the district shall provide leave to the teacher or employee for up to one (1) year 13
after the assault with no loss of income or benefits under the following conditions: 14
(a) The district shall pay the salary of the teacher or employee between the time 15
of the assault and the time the teacher's or employee's workers' compensation 16
income benefits take effect, or the time the teacher or employee is certified to 17
return to work by a physician or surgeon duly qualified under KRS Chapter 18
342, whichever is sooner; 19
(b) The district shall pay, for up to one (1) year from the time of the assault, the 20
difference between the salary of the teacher or employee and any workers' 21
compensation income benefits received by the teacher or employee resulting 22
from the assault. Payments by the district shall include payments for 23
intermittent work time missed as a result of the assault during the one (1) year 24
period. If the teacher's or employee's workers' compensation income benefits 25
cease during the one (1) year period after the assault, the district shall also 26
cease to make payments under this paragraph; 27 UNOFFICIAL COPY 25 RS BR 382
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(c) The Commonwealth, through the Kentucky Department of Education, shall 1
make the employer's health insurance contribution during the period that the 2
district makes payments under paragraphs (a) and (b) of this subsection; 3
(d) The Commonwealth, through the Kentucky Department of Education, shall 4
make the employer's contribution to the retirement system in which the 5
teacher or employee is a member during the period that the district makes 6
payments under paragraphs (a) and (b) of this subsection; and 7
(e) Payments to a teacher or employee under paragraphs (a) and (b) of this 8
subsection shall be coordinated with workers' compensation benefits under 9
KRS Chapter 342, disability retirement benefits for teachers under KRS 10
161.661 to 161.663, and disability retirement benefits for employees under 11
KRS 61.600 to 61.621 and 78.5522, 78.5524, 78.5526, 78.5528, and 78.5530 12
so that the teacher or employee receives income equivalent to his or her full 13
contracted salary, but in no event shall the combined payments exceed one 14
hundred percent (100%) of the teacher's or employee's full contracted salary. 15
(4) Days of sick leave not taken by an employee or a teacher during any school year 16
shall accumulate without limitation and be credited to that employee or teacher. 17
Accumulated sick leave may be taken in any school year. Any district board of 18
education may, in its discretion, allow employees or teachers in its common school 19
system sick leave in excess of the number of days prescribed in this section and 20
may allow school district employees and teachers to use up to three (3) days' sick 21
leave per school year for emergency leave pursuant to KRS 161.152(3). Any 22
accumulated sick leave days credited to an employee or a teacher shall remain so 23
credited in the event he or she transfers his or her place of employment from one (1) 24
school district to another within the state or to the Kentucky Department of 25
Education or transfers from the Department of Education to a school district. 26
(5) Accumulated days of sick leave shall be granted to a teacher or employee if, prior to 27 UNOFFICIAL COPY 25 RS BR 382
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the opening day of the school year, a statement or a certificate of a physician is 1
presented to the district board of education, stating that the teacher or employee is 2
unable to commence his or her duties on the opening day of the school year, but 3
will be able to assume his or her duties within a period of time that the board 4
determines to be reasonable. 5
(6) Any school teacher or employee may repurchase previously used sick leave days 6
with the concurrence of the local school board by paying to the district an amount 7
equal to the total of all costs associated with the used sick leave. 8
(7) A district board of education may adopt a plan for a sick leave bank. The plan may 9
include limitations upon the number of days a teacher or employee may annually 10
contribute to the bank and limitations upon the number of days a teacher or 11
employee may annually draw from the bank. Only those teachers or employees who 12
contribute to the bank may draw upon the bank. Days contributed will be deducted 13
from the days available to the contributing teacher or employee. The sick leave 14
bank shall be administered in accordance with a policy adopted by the board of 15
education. 16
(8) (a) A district board of education shall establish a sick leave donation program to 17
permit teachers or employees to voluntarily contribute sick leave to teachers 18
or employees in the same school district who are in need of an extended 19
absence from school. A teacher or employee who has accrued more than 20
fifteen (15) days' sick leave may request the board of education to transfer a 21
designated amount of sick leave to another teacher or employee who is 22
authorized to receive the sick leave donated. A teacher or employee may not 23
request an amount of sick leave be donated that reduces his or her sick leave 24
balance to less than fifteen (15) days. 25
(b) A teacher or employee may receive donations of sick leave if: 26
1. a. The teacher or employee or a member of his or her immediate 27 UNOFFICIAL COPY 25 RS BR 382
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family suffers from a medically certified illness, injury, 1
impairment, or physical or mental condition that has caused or is 2
likely to cause the teacher or employee to be absent for at least ten 3
(10) days; or 4
b. The teacher or employee suffers from a catastrophic loss to his or 5
her personal or real property, due to either a natural disaster or fire, 6
that either has caused or will likely cause the employee to be 7
absent for at least ten (10) consecutive working days; 8
2. The teacher's or employee's need for the absence and use of leave are 9
certified by a licensed physician for leave requested under subparagraph 10
1.a. of this subsection; 11
3. The teacher or employee has exhausted his or her accumulated sick 12
leave, personal leave, and any other leave granted by the school district; 13
and 14
4. The teacher or employee has complied with the school district's policies 15
governing the use of sick leave. 16
(c) While a teacher or employee is on sick leave provided by this section, he or 17
she shall be considered a school district employee, and his or her salary, 18
wages, and other employee benefits shall not be affected. 19
(d) Any sick leave that remains unused, is not needed by a teacher or employee, 20
and will not be needed in the future shall be returned to the teacher or 21
employee donating the sick leave. 22
(e) The board of education shall adopt policies and procedures necessary to 23
implement the sick leave donation program. 24
(9) (a) A teacher or employee may use up to thirty (30) days of sick leave following 25
the birth or adoption of a child or children. Additional days may be used when 26
the need is verified by a physician's statement. 27 UNOFFICIAL COPY 25 RS BR 382
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(b) On or before July 1, 2030, each school district shall establish a policy to 1
provide up to thirty (30) paid maternity leave days for a teacher or employee 2
who gives birth to a child. The maternity leave days shall be used without 3
deduction of salary and shall be used prior to the teacher or employee using 4
any other leave. Any maternity leave days unused by the teacher or 5
employee shall not transfer into sick leave or be converted to any other leave 6
type and shall expire upon return to work. 7
(10) (a) [After July 1, 1982, ]A district board of education may compensate, at the 8
time of retirement or upon the death of a member in active contributing status 9
at the time of death who was eligible to retire by reason of service, an 10
employee or a teacher, or the estate of an employee or teacher, for each 11
unused sick leave day. The rate of compensation for each unused sick leave 12
day shall be based on a percentage of the daily salary rate calculated from the 13
employee's or teacher's last annual salary, not to exceed thirty percent (30%). 14
(b) Except as provided in paragraph (c) of this subsection, payment for unused 15
sick leave days under this subsection shall be incorporated into the annual 16
salary of the final year of service for inclusion in the calculation of the 17
employee's or teacher's retirement allowance only at the time of his or her 18
initial retirement, provided that the member makes the regular retirement 19
contribution for members on the sick leave payment. The accumulation of 20
these days includes unused sick leave days held by the employee or teacher at 21
the time of implementation of the program. 22
(c) For a teacher or employee who becomes a nonuniversity member of the 23
Teachers' Retirement System on or after January 1, 2022, as provided by KRS 24
161.220, payment for unused sick leave days under this subsection shall not 25
be incorporated into the annual compensation used to calculate the teacher's or 26
employee's retirement allowance in the foundational benefit component as 27 UNOFFICIAL COPY 25 RS BR 382
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described by KRS 161.633 but may be deposited into the nonuniversity 1
member's supplemental benefit component as provided by KRS 161.635. 2
(d) For a teacher or employee who begins employment with a local school district 3
on or after July 1, 2008, the maximum amount of unused sick leave days a 4
district board of education may recognize in calculating the payment of 5
compensation to the teacher or employee under this subsection shall not 6
exceed three hundred (300) days. 7
(e) 1. Actuarial costs to the Teachers' Retirement System for the inclusion of 8
payment for unused sick leave days that are eligible for compensation 9
under paragraph (b) of this subsection shall be funded in accordance 10
with this paragraph. 11
2. The state shall pay the actuarial costs for the compensation 12
attributable to the actual unused sick leave accrued as of June 30, 13
2025, plus annual adjustments to the sick leave balance each fiscal 14
year thereafter, based upon the sick leave accrued or used by the 15
teacher or employee, not to exceed twelve (12) additional days per 16
year. Unused sick leave payable by the state shall not include any 17
annual leave described by KRS 161.540(1)(f) or the cost of unused 18
sick days for employees retiring from agencies listed in KRS 19
161.220(4)(d) and (f). 20
3. The last employer who is compensating the unused sick day as 21
provided in paragraph (a) of this subsection shall pay the actuarial 22
costs of compensation for unused sick leave days not paid by the state 23
under subparagraph 2. of this paragraph. Upon the teacher's or 24
employee's retirement, the Teachers' Retirement System shall bill the 25
last employer for the cost of the unused sick days, and the employer 26
shall pay the costs within fifteen (15) days after receiving notification 27 UNOFFICIAL COPY 25 RS BR 382
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of the cost from the system. 1
4. The actuarial costs of the unused sick days shall be the amount 2
payable for unused sick days after the fixed statutory employee and 3
employer contributions have been paid as provided in KRS 161.540 4
and 161.550(1) and that is necessary to fund the benefit. 5
(f) For the fiscal year ending June 30, 2025, and each fiscal year thereafter, 6
each school district shall annually report to the Teachers' Retirement 7
System the sick leave balances for each teacher and employee who is a 8
member of the Teachers' Retirement System. The report shall include for 9
each teacher or employee: 10
1. The sick leave days accrued at the beginning of the fiscal year; 11
2. The sick leave days accrued during the fiscal year; 12
3. Any other days of leave added to the sick leave balance during the 13
fiscal year by rollover, conversion, or any other method; 14
4. The sick leave days used during the fiscal year; and 15
5. The sick leave balance at the end of the fiscal year. 16
(g) Each school district shall file with the Teachers' Retirement System 17
information regarding their sick leave policies and provisions that are 18
applicable to members of the system, including: 19
1. The number of sick leave days accrued annually under the sick leave 20
program established pursuant to subsection (2) of this section; 21
2. Any other types of leave and the amount of leave by type that may, 22
prior to retirement or at the time of retirement, be included by rollover, 23
conversion, or any other method, in an employee's sick leave balance 24
pursuant to any district policy or any contract entered into by the 25
district; and 26
3. Any other information required by the system. 27 UNOFFICIAL COPY 25 RS BR 382
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The reporting required by this paragraph shall include a description of 1
whether the policies or contracts governing sick leave policies apply to all 2
employees, a class of employees, or a specific employee of the district. 3
(11) Any statute to the contrary notwithstanding, employees and teachers who 4
transferred from the Department of Education to a school district, from a school 5
district to the Department of Education, or from one (1) school district to another 6
school district after July 15, 1981, shall receive credit for any unused sick leave to 7
which the employee or teacher was entitled on the date of transfer. This credit shall 8
be for the purposes set forth in subsection (10) of this section. 9
(12) The death benefit provided in subsection (10) of this section may be cited as the 10
Baughn Benefit. 11
Section 2. KRS 161.400 is amended to read as follows: 12
(1) (a) The board of trustees shall designate as actuary a competent person who shall 13
be a fellow of the Conference of Consulting Actuaries or a member of the 14
American Academy of Actuaries. He or she shall be the technical adviser of 15
the board on matters regarding the operation of the funds of the system and 16
shall perform such other duties as are required in connection therewith. 17
(b) 1. At least once in each two (2) year period, the board shall cause an 18
actuarial investigation to be made of all of the economic experience 19
under the retirement system, including but not limited to the inflation 20
rate, investment return, and payroll growth assumptions, relative to the 21
economic assumptions and funding methods previously adopted by the 22
board. 23
2. At least once in each five (5) year period, the actuary shall make an 24
actuarial investigation into all of the demographic actuarial assumptions 25
used, including but not limited to mortality tables, withdrawal rates, and 26
retirement rate assumptions, relative to the demographic actuarial 27 UNOFFICIAL COPY 25 RS BR 382
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assumptions previously adopted by the board. 1
3. Each actuarial investigation shall include at a minimum a summary of 2
the changes in actuarial assumptions and funding methods 3
recommended in the investigation and the projected impact of the 4
recommended changes on funding levels, unfunded liabilities, and 5
actuarially recommended contribution rates for employers over a thirty 6
(30) year period. 7
(c) At least annually the actuary shall make an actuarial valuation of the 8
retirement system. The valuation shall include: 9
1. A description of the actuarial assumptions used, and the assumptions 10
shall be reasonably related to the experience of the system and represent 11
the actuary's best estimate of anticipated experience; 12
2. A description of any funding methods utilized or required by state law in 13
the development of the actuarial valuation results; 14
3. A description of any changes in actuarial assumptions and methods from 15
the previous year's actuarial valuation; 16
4. The actuarially recommended contribution rate for employers for the 17
upcoming budget periods; 18
5. A thirty (30) year projection of the funding levels, unfunded liabilities, 19
and actuarially recommended contribution rates for employers based 20
upon the actuarial assumptions, funding methods, and experience of the 21
system as of the valuation date;[ and] 22
6. A sensitivity analysis that evaluates the impact of changes in system 23
assumptions, including but not limited to the investment return 24
assumption, payroll growth assumption, and medical inflation rates, on 25
employer contribution rates, funding levels, and unfunded liabilities; 26
and 27 UNOFFICIAL COPY 25 RS BR 382
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7. The full actuarial cost of the sick leave program established by 1
subsection (10) of Section 1 of this Act and the full actuarial costs of 2
annual leave program established by KRS 161.540(1)(f), including the 3
total actuarially accrued liabilities of the sick leave program and the 4
annual leave program determined and reported separately, and the 5
total actuarial costs to annually finance each program as a percentage 6
of payroll and in total dollars broken down by each funding source. 7
(d) On the basis of the results of the valuations, the board of trustees shall make 8
necessary changes in the retirement system within the provisions of law and 9
shall establish the contributions payable by employers and the state specified 10
in KRS 161.550, including changes prescribed by KRS 161.633, 161.634, 11
161.635, and 161.636, as applicable. 12
(e) For any change in actuarial assumptions, funding methods, retiree health 13
insurance premiums and subsidies, or any other decisions made by the board 14
that impact system liabilities and actuarially recommended contribution rates 15
for employers and that are not made in conjunction with the actuarial 16
investigations required by paragraph (b) of this subsection, an actuarial 17
analysis shall be completed showing the projected impact of the changes on 18
funding levels, unfunded liabilities, and actuarially recommended contribution 19
rates for employers over a thirty (30) year period. 20
(2) Actuarial factors and actuarial cost factor tables in use by the retirement system for 21
all purposes shall be determined by the actuary of the retirement system and 22
approved by the board of trustees by resolution and implemented without the 23
necessity of an administrative regulation. 24
(3) A copy of each actuarial investigation, actuarial analysis, and valuation required by 25
subsection (1) of this section shall be forwarded electronically to the Legislative 26
Research Commission no later than ten (10) days after receipt by the board, and the 27 UNOFFICIAL COPY 25 RS BR 382
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Legislative Research Commission shall distribute the information received to the 1
committee staff and co-chairs of any committee that has jurisdiction over the 2
Teachers' Retirement System. The actuarial valuation required by subsection (1)(c) 3
of this section shall be submitted no later than November 15 following the close of 4
the fiscal year. 5
Section 3. KRS 161.643 is amended to read as follows: 6
(1) Each school district, institution, and agency employing annuitants of the retirement 7
system shall have on file at the retirement system's office an annual summary report 8
of the days employed and the compensation paid to each annuitant, the sick leave 9
reporting requirements established by subsection (10)(f) of Section 1 of this Act, 10
and other data as required by administrative regulation of the board of trustees no 11
later than August 1, following the completion of each fiscal year. 12
(2) The retirement system may impose a penalty on the employer not to exceed one 13
thousand dollars ($1,000) when the employer does not meet the August 1 filing date 14
or fails to provide the information required for employment of annuitants of the 15
retirement system. However, the retirement system may waive the penalty for good 16
cause. 17
(3) The retirement system may promulgate administrative regulations in accordance 18
with KRS Chapter 13A to require employers to report more frequently than on an 19
annual basis. 20
Section 4. KRS 161.635 is amended to read as follows: 21
(1) An individual who becomes a nonuniversity member of the Teachers' Retirement 22
System on or after January 1, 2022, shall receive the retirement benefits provided 23
by this section in addition to the retirement benefits provided under KRS 161.620. 24
The retirement benefits provided by this section shall be known as the supplemental 25
benefit component. 26
(2) The supplemental benefit component shall provide a benefit based upon a member's 27 UNOFFICIAL COPY 25 RS BR 382
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accumulated account balance which shall include: 1
(a) Mandatory contributions made by the member as provided by KRS 2
161.540(1)(c)2.; 3
(b) Voluntary contributions made by the member, which may include lump-sum 4
payments; 5
(c) Mandatory contributions made by the employer as provided by KRS 6
161.550(1)(d)2.; 7
(d) Voluntary employer contributions at the option of the employer, which may 8
include but not be limited to a voluntary employer contribution to attract 9
and retain new teachers of one thousand dollars ($1,000) for each of the 10
first five (5) years of contributing service to the system; and 11
(e) Regular interest, which shall be credited to the member's account annually on 12
June 30 of each fiscal year, by multiplying the member's accumulated account 13
balance in the supplemental benefit component on June 30 of the preceding 14
fiscal year by the regular interest rate. 15
(3) (a) Member contributions and employer contributions as provided by subsection 16
(2)(a) to (d) of this section shall be credited to the member's account at least 17
monthly as contributions are reported and posted to the system in accordance 18
with KRS 161.560. 19
(b) No employer contributions or interest shall be provided to a member who has 20
taken a refund of his or her accumulated account balance as provided by KRS 21
161.470 or who has retired and annuitized his or her accumulated account 22
balance as authorized by this section. 23
(4) (a) Upon termination of employment, a member who has less than five (5) years 24
of service credited under KRS 161.500, who elects to take a refund of his or 25
her accumulated account balance as provided by KRS 161.470, shall forfeit 26
the accumulated employer contribution, and shall only receive a refund of his 27 UNOFFICIAL COPY 25 RS BR 382
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or her accumulated contributions. 1
(b) Upon termination of employment, a member who has five (5) or more years 2
of service credited under KRS 161.500, who elects to take a refund of his or 3
her accumulated account balance as provided by KRS 161.470, shall receive a 4
full refund of his or her accumulated account balance. 5
(5) A nonuniversity member eligible to retire under KRS 161.600(2) may upon 6
retirement, in addition to the other benefits provided by KRS 161.620, elect to: 7
(a) Have his or her accumulated account balance in the supplemental benefit 8
component annuitized into a lifetime monthly retirement allowance by the 9
system in accordance with the actuarial assumptions and actuarial methods 10
adopted by the board for the supplemental benefit component and in effect on 11
the member's retirement date; 12
(b) Receive the actuarial equivalent of his or her retirement allowance calculated 13
under paragraph (a) of this subsection payable under one (1) of the options 14
established by the board pursuant to KRS 161.630; 15
(c) Take a distribution of the accumulated account balance in the supplemental 16
benefit component over a period certain as authorized by the board; or 17
(d) Take a full or partial refund of his or her accumulated account balance as 18
provided by KRS 161.470. 19
A member participating in the supplemental benefit component shall not be 20
required to take a distribution or annuitize his or her accumulated account balance 21
in the supplemental benefit component when he or she begins drawing a retirement 22
allowance from the foundational benefit component and may instead choose to 23
begin drawing a distribution or annuitize his or her accumulated account balance in 24
the supplemental benefit component at any date following his or her retirement date 25
from the foundational benefit component. 26
(6) This section only applies to individuals who become nonuniversity members of the 27 UNOFFICIAL COPY 25 RS BR 382
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Teachers' Retirement System on or after January 1, 2022. 1
(7) The board of trustees shall have the authority to utilize or establish any plan or 2
plans authorized under the Internal Revenue Code to provide the benefits set forth 3
in this section. 4
Section 5. The Auditor or Public Accounts shall perform a special audit of 5
benefit programs provided by the Teachers' Retirement System which shall be paid by the 6
Teachers' Retirement System as part of its normal administrative expenses. The special 7
audit shall be limited to: 8
(1) An audit of the sick leave program established by Section 1 of this Act as it 9
relates to the Teachers' Retirement System and the sick leave reported by local school 10
districts to the Teachers' Retirement System as of June 30, 2025, to ensure that only the 11
sick leave that is eligible for payment under Section 1 of this Act and inclusion in a 12
retiring employee's final average salary as defined in KRS 161.220 is being reported 13
correctly according to Section 1 of this Act and that the cost of the sick leave program is 14
being reported correctly according to Section 2 of this Act; and 15
(2) An audit of the employers listed in subsection KRS 161.220(4) to determine if 16
any listed employers are providing coverage in the Teachers' Retirement System for other 17
entities on a contract basis, through a memorandum of agreement, or other method. The 18
audit shall provide a listing of each employer providing the retirement coverage, a listing 19
of entities for which retirement coverage is being provided through the employer and the 20
number of employees covered for each entity, and any estimated costs to the state for 21
providing the Teachers' Retirement System coverage to these entities. 22
Section 6. Whereas ensuring the accuracy of data and costs of the sick leave 23
programs provided by the Teachers' Retirement System will ensure the reliability of 24
future pension costs, an emergency is declared to exist, and this Act takes effect upon its 25
passage and approval by the Governor or upon its otherwise becoming a law. 26