MN SF2328

Amends Minnesota Statutes 2010, section 471.975 to modify pay differential requirements for school district employees who are National Guard or reserve members on active duty.

School districts must pay eligible members the difference between their base active duty military salary and their school district salary, calculated on a daily rate basis for days missed due to military service, not to extend beyond four years from active service start date.

School districts must continue employee health and dental coverage and employer contributions until covered by armed forces benefits, and permit continuation of dependent coverage at employee expense and pretax account participation.

Establishes a "special service members' aggregate salary savings account" where school districts deposit the difference between what would have been paid to the deployed employee versus what is paid to their substitute, with accumulated funds used to pay salary differentials for all eligible deployed employees.

School district obligation to make differential payments is limited to the amount of money available in the special account each fiscal year, effective July 1, 2012.