Summary Information
Teachers Retirement Association
60 Empire Drive Suite 400
St Paul MN 55103 651-296-2409, 800-657-3669
https://www.minnesotatra.org/
Extended Leave of Absence
Summary Information
If a discrepancy develops between this summary and state law, the law will govern. The primary statutory
provisions are Minnesota Statutes, sections 354.094,122A.46 and 136F.43.
Extended Leave of Absence
An extended leave of absence is a leave that has been authorized by an employer for a period of at least three years but not more than five years. This leave must be documented by Board minutes or by policy. You are required to retain the right to full reinstatement both during and at the end of your extended leave (unless you are a superintendent). An extended leave granted with the condition that you must resign is not a leave for which service credit can be purchased. Please note that members have the right to be reinstated to a position for which they are licensed at the beginning of any school year that immediately follows a year of extended leave, provided notification is provided as outlined in the applicable statute (MS 122A.46). The termination date for all extended leaves is the date of the last normal teaching day covered by the extended leave.
Employer Certification
Your employer must certify your extended leave to us on the Leave of Absence Report (TRA-1500) at the time your extended leave is granted. Please check with your employer to ensure that this certification has been reported to our office. Your employer from which you are on leave may pay any portion of the employer share of the contributions but is not obligated to do so. The employer may also agree to pay any portion of the employee contributions. If your employer agrees to pay employee contributions, a copy of the agreement executed between your employer, and you must be submitted to TRA. This agreement must include a sunset date of eligibility to quality for this payment.
Eligibility Requirements
To be eligible to purchase service credit for the period of your extended leave, you must be employed in a public school, college or state university as a member of the instructional or supervisory staff including principals, superintendents, supervisors, classroom teachers and librarians, but excluding chancellors and vice-chancellors. An extended leave of absence without salary may be granted by an employer to a teacher with: at least five years of service with the employer that is granting the extended leave; AND at least 10 years of allowable service or 10 years of full-time teaching service for K-12; OR at least 10 years of allowable service in one or a combination of the four Minnesota teacher retirement associations, if a MnSCU member.
Payment Deadline
Payment for service credit must be received by TRA no later than June 30 of each year of the extended leave or before your date of retirement, whichever is earlier. If the employee and employer contributions are not paid in any year, you lose eligibility to pay for the remaining years of the extended leave. If you would like to learn how an extended leave may affect your future retirement benefits, please check our web site or call us at 800-657-3669 or 651-296-2409.
Service Credit Purchase
If you are granted an extended leave, you may purchase up to 5 years of service credit to cover the years you are on extended leave without pay. You may purchase full service credit by paying a lump sum. Payment must include both the employee and employer contributions based on the salary that you received during the year immediately preceding your extended leave and
the appropriate contribution rates in effect for each year of the extended leave.
Example: Salary for July 1, 2025, to June 30, 2026, is $60,000. Extended leave is granted for July 1, 2024, through June 30, 2026. Your payments for each year of the leave must include both the employee and employer contributions, based on the $60,000 salary.
Fiscal Employee* Employer*
Year Salary Contribution Contribution
2023-2024 $60,000 $4650 $5250
2024-2025 $60,000 $4650 $5250
2025-2026 $60,000 $4800 $5700
2026-2027 $60,000 $4800 $5700
* Based on current MN TRA employer/employee rates for 2023-2027.