Did Louisiana firefighters' state supplemental pay count when calculating unused leave at retirement?

Plain-English summary

Louisiana's Department of Public Safety asked whether firefighters' state supplemental pay belonged in the compensation used to calculate accrued annual and sick leave upon retirement. In this 2006 opinion, the Attorney General answered yes. The supplemental-pay statute directed that the extra state compensation be included in total wages for retirement calculations and in determining other employee benefits, sick leave and disability pay.

The opinion quoted the monthly supplemental-pay provision and the disbursement statute, then applied the latter's benefit language to accrued leave at retirement. It did not separately calculate an individual's leave balance or decide whether any particular firefighter met the statutory eligibility requirements.

Currency note

This opinion was issued in 2006. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Did state supplemental pay count toward accrued leave at retirement?

Yes. The AG expressly concluded it belonged in the calculation of accrued annual and sick leave.

Which part of the statute drove the answer?

The AG emphasized LSA-R.S. 33:2004(D), which included the extra state compensation in total wages for retirement and other employee-benefit calculations, including sick leave.

Did the AG decide how many leave days a specific firefighter had earned?

No. It resolved the pay-component question, not an individual leave balance.

Background and statutory framework

LSA-R.S. 33:2002(A)(1) described the state's monthly supplemental payment for qualifying paid firefighters. LSA-R.S. 33:2004 governed disbursement and the treatment of that payment in retirement and other employee benefits. The AG applied the benefit provision to accrued annual and sick leave payable on retirement.

Citations

• LSA-R.S. 33:2002(A)(1) (supplemental compensation).
• LSA-R.S. 33:2004 (benefit calculation and disbursement).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/05-0447

Original opinion text

April 25, 2006
OPINION 05-0447

71-1-1 MUNICIPAL FIRE & POLICE
Mr. Tony Walker
LSA-R.S. 33:2002(A)(1); LSA-R.S. 33:2004
Department of Public Safety State supplemental pay is included in computation of accrued
Post Office Box 66351
annual and sick leave benefits for firemen upon retirement.
Baton Rouge, LA 70896-6351

You have asked this office to advise you whether state supplemental pay must be included in compensation paid to a fireman for accrued annual leave and sick leave upon retirement.

LSA-R.S. 33:2002(A)(1) provides that the state is to pay a supplemental monthly compensation to firemen as indicated :

A. (1) In addition to the compensation now paid by any municipality, parish, fire protection district, or other political subdivision maintaining a fire department, or by the Chitimacha tribe of Louisiana, hereinafter referred to as "tribe", or by any nonprofit corporation contracting with any such political subdivision to provide fire protection services to every paid, regularly employed employee who is paid not less than three hundred dollars per month, not including supplemental pay, as distinguished from part-time employees and volunteers of such fire department, who are carried on the payroll of such fire department, and every employee as defined herein who is paid from funds of the parish or municipality or tribe obtained through lawfully adopted bond issues, lawfully assessed taxes, or other funds available for such purpose, either directly or through a board or commission set up by law or ordinance of the parish or municipality or tribe, shall be paid extra compensation by the state in the amount of three hundred dollars per month for each such paid employee who has completed or who hereafter completes one year of service.

LSA-R.S. 33:2004 governs disbursement of state supplemental pay for firemen and provides, in part:

A. The funds credited and dedicated as herein provided shall be disbursed upon warrants drawn by the mayors or parish officials of the respective municipalities or parishes coming under the provisions of this Subpart, which warrants shall have attached to them a detailed list of the names of the employees for whose benefit any particular warrant is drawn, together with the completed years of service of such employees and such other

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Mr. Tony Walker
OPINION 05-0447
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information as the state fire marshal may require.

D. The additional compensation paid by the state to municipal or parish fire department employees as provided by this Subpart shall be included in the calculation and computation of the total wages paid to the employee in the determination of employer contributions to any retirement system or pension fund of which such employee may be a member as well as in the determination of retirement eligibility and benefits which may accrue to the employee under any retirement system or pension fund, as well as in the determination of any other employee benefits, sick leave, or disability pay to which the employee might be entitled. (Emphasis added).

Based upon the foregoing emphasized portion of R.S. 33:2004(D), we conclude that state supplemental pay must be included in the calculation of accrued annual and sick leave to which a fireman may be entitled upon retirement.

Very truly yours,

CHARLES C. FOTI, JR.
ATTORNEY GENERAL

BY: _______ KERRY L. KILPATRICK
ASSISTANT ATTORNEY GENERAL

KLK:ams

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Mr. Tony Walker
OPINION 05-0447
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OPINION 05-0447

71-1-1 MUNICIPAL FIRE & POLICE

LSA-R.S. 33:2002(A)(1); LSA-R.S. 33:2004

State supplemental pay is included in computation of accrued annual and sick leave benefits for firemen upon retirement.

Mr. Tony Walker
Department of Public Safety
Post Office Box 66351
Baton Rouge, LA 70896-6351

Date Received:
Date Released: April 25, 2006

KERRY L. KILPATRICK
ASSISTANT ATTORNEY GENERAL