For the years where records are not available, TRS will use an average for the periods when the system kept accurate records and apply that average to the periods when records are not available. If an employer did not maintain accurate sick leave records, the number of unused sick days reported will be divided by the number of years for which there are records. This provides an average number of days per year that you accrued, but did not use, sick leave. This average is multiplied by the number of years for which there are no records. Since this calculation is built on an average, it cannot be finalized until after retirement, using the final number of unused sick leave days. The estimated days are added to the reported number of days to determine a final number of unused sick leave days.
John worked 26 years in a position covered by TRS. The first 10 years he worked for County A, where unfortunately, records were never kept. The last 16 years, he worked in County B that kept accurate records. County B reports that over John’s 16 years, he retained 100 days of sick leave. The TRS calculation to determine the first ten years of unused sick leave would be as follows:
- 100 days/16 years = 6.25 days/year
- 6.25 days/year x 10 years = 62.5 est. days
- 62.5 days + 100 days = 162.5 total days
- 162.5 days = 8 months of unused sick credit