W. Va. Code R. § 148-21-6 - Payment Procedure

6.1. Upon payment to an employee, whose salary is not paid from general revenue, the payroll clerk for the Spending Unit shall transfer funds into the State Employee Sick Leave Fund from the funds from which the employee is paid, in whole or in part, on a pro rata basis within ten (10) working days of receipt of invoice from the Finance Director. If funds are not immediately available for transfer, the Finance Director shall establish payment arrangements with the Spending Unit on a case-by-case basis.

6.2. Payments shall be made to eligible employees who have met all certification requirements, as long as funds are available in the State Employee Sick Leave Fund. The employee shall be paid at a rate equal to one quarter of their usual rate of daily pay as set forth in W. Va. Code § 5-5-6. The daily rate of pay of an employee paid a monthly salary is calculated by multiplying the monthly salary by twelve and dividing that number by the number of workdays for that calendar year. Work day does not include weekends. In determining the daily rate of pay of an employee, the spending unit shall adhere to the salary caps in accordance with W. Va. Code § 5-5-6(c)(1) and the life-time cap in accordance with W. Va. Code § 5-5-6(b).

6.3. The Department of Administration shall issue a W-2 Form for the funds paid to the employee for their unused sick leave.

6.4. The West Virginia State Auditor shall include the funds received from the employee as wages on the employee's tax form but shall establish a separate code to reflect that the income does not effect the calculation of the employee's pension. Any payment for unused sick leave may not be a part of the employee's final average salary computation.

6.5. The Spending Unit shall monitor the sick leave balance of the employee requesting payment for his/her unused sick leave to confirm the employee remains eligible from the time of request until the time of payment. If the employee becomes ineligible, the Spending Unit shall advise the Department of Administration prior to payment of the funds. The Spending Unit shall also advise the Department of Administration if the employee separates from employment.

6.6. In the event that the State Employee Sick Leave Fund has insufficient funds to pay the employees who have applied for payment in a fiscal year, then the employees who do not receive payment are eligible for payment in the next fiscal year without being required to reapply. Funds shall be paid in chronological order according to the "Application Date" unless the employee chooses to withdraw the application prior to the next fiscal year. The Finance Director shall maintain the approved applications until such funds are available for payment.

6.7. In the event that the State Employee Sick Leave Fund has insufficient funds to pay the employees who have applied for payment in a fiscal year, the Finance Director shall verify with the head of the Spending Unit, or his/her designee, that the employee is still eligible and meets all requirements of law prior to processing the Application for Payment of Unused Sick Leave & Reimbursement Agreement in the following fiscal year.

6.8. An employee who has been paid for his/her unused sick leave shall not be permitted to reacquire any sick leave days for which he/she received payment.

6.9. The Secretary, or his/her designee, shall direct the Head of the Spending Unit, or his/her designee, to deduct from the employee's sick leave balance the number of sick leave days for which the employee was paid. The Head of the Spending Unit, or his/her designee, shall verify in writing to the Secretary, or his/her designee, the number of days that were deducted from the employee's sick leave balance.

Notes

W. Va. Code R. § 148-21-6