MN HF142

Counties must pay eligible National Guard or reserve component members the difference between their base active duty military salary and what they would earn as active county employees, including any adjustments they would have received.

Pay differential payments are limited to four years from the date the employee reported for active service, plus any additional legally required service time.

Counties must continue health and dental coverage and employer contributions until the employee is covered by armed forces benefits, and must allow employees to continue pretax accounts.

School districts must create a special service members' aggregate salary savings account funded by salary amounts the district would have paid deployed employees, which must be used to pay salary differentials for all eligible deployed employees.

The bill is effective the day following final enactment and applies retroactively to employees ordered to active service on or after January 1, 2018.