Employers

Chapter 5: Special Conditions

School calendar adjustments may not be necessary provided the employees are full-time.

Full-time
- Many school districts will not have snow day pay adjustments for contracted employees. If employees meet the Compensated Criteria for Full Service Credit and service credit is not impacted, you don't need to adjust the compensation and service.
Part-time
- For part-time employees who earn less than a full year of service credit, the impact of the snow day must be analyzed to determine if it affects service credit accumulation. If service credit is impacted, you must report retirement data as earned and may need to adjust the calendar.

Refer to Contribution Rate Changes and Using Status Code A or M for additional restrictions that may apply.

This is an example of how to report a pay adjustment due to snow days.

John Smith is a full-time science teacher. His school calendar runs from September 4, 2006 to June 15, 2007. On January 12, 2007 the school is closed due to inclement whether. The remainder of the school calendar is unchanged and the last day of school now occurs on June 18, 2007.

Because John has full service credit as a full-time teacher, you don't need to adjust his service or compensation for January and June.

If John was a part-time teacher, you would need to determine if the snow day impacts service credit. If it does, you will need to report compensation and service as earned.