Minnesota Statutes Retirement (Ch. 352-356B) § 354B.24. Sabbatical leave

Subd. 2. Mandatory contributions. (a) From the salary paid to the person during the course of an approved sabbatical leave, the employing unit must deduct a member contribution as required undersection 354B.23, subdivision 1.

(b) The employing unit must make the employer contribution on behalf of the plan participant as provided insection 354B.23, subdivision 3.

Subd. 3. Additional contributions. (a) In addition to contributions required by subdivision 2, a plan participant on an approved sabbatical leave shall make a member contribution based on the member contribution rate specified insection 354B.23, subdivision 1, applied to the difference between the amount of salary actually received during the sabbatical leave and the full-time salary the member would have received if not on sabbatical leave.

(b) Any additional member contribution must be made through payroll deduction as though the member were employed full time.

(c) When an additional member contribution is made, the employing unit must make the employer contribution at the rate specified insection 354B.23, subdivision 3, on the salary that was the basis for the additional member contribution under paragraph (a).

(d) An employer contribution required under this section must be made no later than 60 days after the date on which the optional additional member contribution was made.