- Tier I members in PEIA at retirement can turn unused sick and annual leave into service credit: 2 days of credit for each day of leave. It raises your benefit but doesn't count toward eligibility. Tier II members can't do this.West Virginia TRS Tier I brochure (2023), p. 2; 162 CSR 4 § 4.12, pp. 5-6; W. Va. Code §5-16-13(f)
- CPRB's formula: leave days x 2, divided by (your average contract months x 20, minus 20). For example, with 10-month contracts, 90 days of leave = 180 / 180 = 1 extra year.162 CSR 4 § 4.12.2, p. 6
- You can buy public school teaching service from another state or federal teaching service: 12% of your first full year's West Virginia salary per year, plus interest. Credit is limited to the lesser of 10 years or half your West Virginia service and doesn't count toward eligibility.W. Va. Code §18-7A-17(b); West Virginia TRS Tier I brochure (2023), p. 2
- Military service: Tier I members get free credit for draft-era service (up to 10 years, no more than 25% of service) and may buy up to 60 months of other active duty; Tier II members may buy up to 5 years, which doesn't count toward eligibility.West Virginia TRS Tier I brochure (2023), p. 1; West Virginia TRS Tier II brochure (2023), pp. 1-2
Each added year is worth 2% of your final average salary in the benefit formula. Some kinds of credit count only toward the amount, not toward the age-and-service rules in your tier.
Unused sick and annual leave (Tier I)
Tier I members who participate in PEIA at retirement may convert unused sick and annual leave with their last employer to service credit: 2 days of credit per day of leave. Additional years = (leave days x 2) / ((average contract months x 20) - 20). The extra credit adds to the benefit but can't be used to meet eligibility. Alternatively the leave can go toward PEIA premiums, not both. Tier II members can't convert leave to service credit. Lump-sum leave payouts don't count as salary. Leave used this way can't also pay PEIA premiums. 162 CSR 4 §§ 4.12-4.12.2, pp. 5-6; 162 CSR 8 §§ 5.1-5.4, pp. 2-3; W. Va. Code §5-16-13(f); West Virginia TRS Tier I brochure (2023), p. 2, Sick and Annual Leave At Retirement; West Virginia TRS Tier II brochure (2023), p. 1, Sick and Annual Leave Upon Retirement
| Leave | Formula | Years | Adds a month |
|---|---|---|---|
| 90 days10-month contract | 180 ÷ 180 | 1 | $100.00 |
| 150 days10-month contract | 300 ÷ 180 | 1.67 | $166.67 |
| 200 days11-month contract | 400 ÷ 200 | 2 | $200.00 |
| 100 days12-month contract | 200 ÷ 220 | 0.91 | $90.91 |
Our engine on CPRB's formula, on a $60,000 final average salary. Tier II: Tier II members can't convert sick or annual leave to service credit. 162 CSR 4 §§ 4.12-4.12.2, pp. 5-6; 162 CSR 8 §§ 5.1-5.4, pp. 2-3; W. Va. Code §5-16-13(f); West Virginia TRS Tier I brochure (2023), p. 2, Sick and Annual Leave At Retirement; West Virginia TRS Tier II brochure (2023), p. 1, Sick and Annual Leave Upon Retirement
Out-of-state and federal teaching
Public school teaching in another state or as a teacher for the federal government can be bought: 12% of gross salary in the first full year of current WV employment per year bought, plus interest. Credit at retirement can't exceed the lesser of 10 years or 50% of WV service; it doesn't count toward eligibility, and must be withdrawn from the other system. Accredited WV parochial-school service: same terms. W. Va. Code §18-7A-17(b), (f); 162 CSR 4 §§ 4.10-4.10.1, p. 5; West Virginia TRS Tier I brochure (2023), p. 2, Out of State Service
For example, with 12 years in West Virginia and 10 years elsewhere, you can count 6 years (half your West Virginia service). On a $40,000 first full year, that costs $28,800 plus interest. W. Va. Code §18-7A-17(b), (f); 162 CSR 4 §§ 4.10-4.10.1, p. 5; West Virginia TRS Tier I brochure (2023), p. 2, Out of State Service
Military service
Tier I: up to 10 years of free credit for service during a draft period (no more than 25% of total West Virginia TRS service); may buy up to 60 months of active duty before West Virginia TRS employment; up to 5 years for USERRA service. Tier II: may buy up to 5 years of active duty and National Guard service performed before membership (request in the first complete fiscal year); it doesn't count for vesting or eligibility. West Virginia TRS Tier I brochure (2023), p. 1, Military Service; West Virginia TRS Tier II brochure (2023), pp. 1-2, Military Service; W. Va. Code §§18-7A-17a, -17b
Workers' compensation time
Members on workers' compensation for temporary disability may buy the time absent if they return to covered work within 1 year after benefits end: up to 2 years, lump sum, paid within 2 years of the end of the disability. West Virginia TRS Tier I brochure (2023), p. 2, Workers' Compensation; W. Va. Code §18-7A-14b
Service from West Virginia PERS
Service credited by West Virginia PERS can be transferred after more than 3 years of contributing West Virginia TRS service; PERS members who joined PERS on or after July 1, 2023 can transfer only if they first joined West Virginia TRS on or after July 1, 2015. W. Va. Code §18-7A-17(e)
Part of a year
A member absent more than a month in a school year gets days paid / (contract days, up to 240, minus 20) of a year. No more than one year of credit per fiscal year. Paid for 150 days of a 200-day contract: 150 ÷ (200 − 20) = 0.83 of a year. 162 CSR 4 §§ 4.5, 4.6.1, p. 4; W. Va. Code §18-7A-17(a)
Buying back a refund
A former member who took a refund and returns may repay it with interest after 2 years of contributory service, restoring the earlier service. W. Va. Code §18-7A-13(c), §18-7A-17(i)
Add your leave days in the calculator (under More details).
Questions
How does West Virginia TRS turn unused sick leave into service credit?
Tier I members in PEIA at retirement get 2 days of credit for each day of unused sick and annual leave. CPRB's formula: leave days × 2 ÷ (average contract months × 20 − 20). With 10-month contracts, 90 days is 1 year.
Does leave credit help me retire sooner?
No. It raises your benefit but doesn't count toward the age and service rules.
Can I buy out-of-state teaching service?
Yes: 12% of your first full year's West Virginia salary for each year, plus interest, up to the lesser of 10 years or half your West Virginia service.
Source: West Virginia TRS Tier I brochure (CPRB), September 2023, pp. 1-2. Also: West Virginia TRS Tier II brochure (2023); W. Va. Code §§ 5-16-13, 18-7A-13, 18-7A-14b, 18-7A-17, 18-7A-17a, 18-7A-17b; CPRB rules 162 CSR 4, 162 CSR 8. Last reviewed .