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<p class="MsoNormal">Payroll professionals,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">OSPS and DAS-CHRO wanted to provide some clarifications around borrowed leave based on questions that have come up since it was implemented.
<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Can an employee borrow 80 of sick leave? <o:p></o:p></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-family:"Courier New""><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Answer: <span style="color:red">No, currently employees are allowed to borrow 5 months of accruals. As sick leave only accrues at 8 hours a month, 5 months of accruals would be 40 hours max. Anything above 40, needs to come from
vacation</span>. <o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Can an employee borrow 80 of vacation leave? <o:p>
</o:p></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-family:"Courier New""><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Answer: <span style="color:red">Maybe, if an employee accrues 16 hours of vacation or more each month, they can borrow the max of 80 hours all from vacation. If an employee accrues less than 16 hours each month, then the rest
of the borrowed leave (up to 80 hours) needs to come from sick leave. Example: Steve accrues 12 hours of vacation each month, so he can borrow a max of 60 hours from vacation and the rest needs to come from sick leave</span>.
<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>If a portion of the 80 hours is used, do they need to pay any amount back the next month because it is not after they have “utilized” all the borrowed leave?
<o:p></o:p></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-family:"Courier New""><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Answer: <span style="color:red">They will start to pay back the hours they used</span><o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>If they work/telework after “utilizing” any amount of borrowed leave, does payback begin the next month? <o:p></o:p></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-family:"Courier New""><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Answer: <span style="color:red">Yes</span><o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>If none of the 80 hours is utilized, do they need to payback anything the next month?
<o:p></o:p></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-family:"Courier New""><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Answer: <span style="color:red">They should not have the leave if they do not need to utilize it</span><o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Do they still get to keep the borrowed leave they requested into the next month or do we have to make extra work for everyone and make them ask again, just because they got a small amount of leave accrual?
<o:p></o:p></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-family:"Courier New""><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Answer: <span style="color:red">They can carry it over if they still have need for it.</span><o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>If they can carry it over, do they get to keep the borrowed leave until the LOA sunsets in June 30, 2021 or they use it all?<o:p></o:p></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style="font-family:"Courier New""><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Answer: <span style="color:red">If an employee still has borrowed leave at the end of the biennium, they just keep it</span>.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><i><u>For Employees on approved FMLA/OFLA may delay repayment of leave time until they are no longer on such leave or
<span style="background:yellow;mso-highlight:yellow">one year</span>, whichever is first.<o:p></o:p></u></i></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l1 level1 lfo2"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Does the one year, mean on FMLA/OFLA and a max of one year delay? If not, then they could ask to delay payback for one year, with additional tracking needed for as much as 10 additional months.
<o:p></o:p></p>
<p class="MsoListParagraph" style="margin-left:1.0in;text-indent:-.25in;mso-list:l1 level2 lfo2">
<![if !supportLists]><span style="font-family:"Courier New""><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Answer: <span style="color:red">it would be if they are on FMLA and it ends or on FMLA and one year from the date they requested to borrow</span>.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">We hope this helps with any questions you have been having around borrowed leave.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">If you have any questions, please feel free to contact me, Jason.Robinson@Oregon.gov.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Book Antiqua",serif;color:#1F497D">Jason Robinson, CPA<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Book Antiqua",serif;color:#A6A6A6">OSPS Manager<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Book Antiqua",serif;color:#A6A6A6">DAS | Oregon Statewide Payroll Services<o:p></o:p></span></b></p>
<p class="MsoNormal"><o:p> </o:p></p>
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