- Unused sick leave beyond 90 days converts to service at one month per 21 days (18 for 10-month employees), up to 12 months. Each month costs 5% of your monthly FAE.Summary Plan Description (2026), p. 27, Table 4
- Example: 1,250 sick hours at 37.5 hours a week buys 3 months for $833.34 and adds $25.69 a month, paid back in about 2.7 years.Office of Pensions workshop slides (Aug. 4, 2026), slide 21
- You can buy up to 5 years of military service and up to 5 years of other governmental or private school/college service at actuarial cost, with no more than 10 years in total. Purchases happen at retirement and count toward the benefit, not eligibility.Summary Plan Description (2026), pp. 27-28; 29 Del. C. §5501(e)(8)
What you can buy
| Service | Rules and cost |
|---|---|
| Unused sick leave | Accrued sick leave beyond 90 days (or the unpaid balance) converts at 1 month for every 21 days (18 days for a 10-month employee), up to 12 months. Cost: FAE x 5% x months purchased. Counts toward the benefit, not eligibility.Summary Plan Description (2026), p. 27, Table 4 (Sick Leave); SEPP FAQs (saved Nov. 12, 2026), 'Can I use accrued sick leave toward my pension?'; 29 Del. C. §5501(e)(20) |
| Military service | Up to 5 years of full-time active duty at the actuarial value determined by the Board.Summary Plan Description (2026), p. 27, Table 4 (Military); 29 Del. C. §5501(e)(8) |
| Other governmental or private school service | Up to 5 years of full-time service for another state, a political subdivision of another state, the federal government, an accredited private school or college anywhere, or Delaware service not credited in another Delaware plan, at actuarial value.Summary Plan Description (2026), p. 27, Table 4 (Other Governmental); 29 Del. C. §5501(e)(8) |
| Out-of-state teaching before 1976 (OPEE) | Up to 4 years of out-of-state professional educational employment at 5% of FAE per month, only for teachers, administrators and school nurses who became employees before July 1, 1976.Summary Plan Description (2026), pp. 27-28, Table 4 (OPEE); 29 Del. C. §5501(e)(5) |
| Medical and personal leave | Approved medical leave (including maternity leave up to one year) and approved personal leave, at an amount the Office of Pensions sets at retirement.Summary Plan Description (2026), p. 27, Table 4; 29 Del. C. §5501(e)(9), (11) |
| Sabbatical leave | Certified professional educational employees receive credit for sabbatical leave; others pay employee plus state contributions.Summary Plan Description (2026), p. 28, Table 4 (Sabbatical Leave); 29 Del. C. §5501(e)(10) |
| Option to Extend (vacation or sick payout) | Option to Extend: a vacation or sick leave payout may extend service up to (not beyond) the retirement effective date, at the employee plus employer contribution rate.Summary Plan Description (2026), p. 27, Table 4 (Option to Extend) |
| Jobs for Delaware Graduates and CETA | Jobs for Delaware Graduates teachers/administrators (up to 5 years, actuarial value) and CETA administrative service.Summary Plan Description (2026), p. 28, Table 4 |
No more than 10 years in total for military, other governmental and professional educational service. Summary Plan Description (2026), p. 28, Limitations; 29 Del. C. §5501(e)(8) Cost is calculated at retirement and must be paid before the first monthly benefit: deducted from the first pension (if enough), by personal check, or by rollover from a 401(a), 457(b), 403(b) or IRA. Summary Plan Description (2026), p. 28, Cost; Payment Options; Office of Pensions workshop slides (Aug. 4, 2026), slide 12
Bought service doesn't count toward when you can retire, or toward the years for your retiree health share. 29 Del. C. §5527(a)(1) ('taken to the nearest twelfth of a year'); Summary Plan Description (2026), p. 10, Earned Service; 29 Del. C. §5501(e)(8), (9), (11), (19), (20) (purchased credit 'shall not be used to determine eligibility'); SEPP FAQs (saved Nov. 12, 2026), medical leave and military answers SEPP FAQs (saved Nov. 12, 2026), military answer (purchased credits do not count toward the years used to calculate state share of health insurance)
Example 1: sick leave
The Office of Pensions' workshop continues its calculator example (FAE $5,555.56, pension $2,380.56) with 1,250 hours of sick leave on a 37.5-hour week.
| Step | Workshop | Ours |
|---|---|---|
| 1,250 hours ÷ 7.5 hours a day166.67 days; the first 90 are free, then 1 month per 21 days | 3 months | 3 months |
| Cost: 5% of FAE × months | $833.34 | $833.34 |
| Added to the pension1.85% of FAE × 3/12 of a year | $25.69 | $25.69 |
| New monthly pension | $2,406.25 | $2,406.25 |
| Years to earn back the cost | 2.7 | 2.7 |
Office of Pensions workshop slides (Aug. 4, 2026), slide 21
For 10-month employees the Summary Plan Description says 18 sick days buy a month; the law says credit follows the school-year contract, and the Office of Pensions' own calculator warns 10-month employees its result may be off.
What would settle it: A sick-leave buy-in worksheet for a 10-month teacher.
Example 2: one year of military or other service
The same member buys one year at the Board's actuarial cost, $15,519.46 at age 55.
| Step | Workshop | Ours |
|---|---|---|
| Added to the pension1.85% of FAE × 1 year | $102.78 | $102.78 |
| New monthly pensionFormula with the extra year: $2,483.33 | $2,483.34 | $2,483.34 |
| Years to earn back the cost | 12.58 | 12.58 |
Office of Pensions workshop slides (Aug. 4, 2026), slide 22
Your annual statement rounds every step to cents, while the Office of Pensions' online calculator keeps full precision until the end, so the two can differ by a cent or two. The workshop's buy-in screen adds two rounded amounts and shows a cent more than the formula gives.
Office of Pensions workshop slides (Aug. 4, 2026), slides 19-20Military and other governmental service cost their 'actuarial value', set by the Board of Pension Trustees. No table is published; the only figure is the workshop's one-year example, so we can't price your purchase.
What would settle it: The Board's actuarial purchase factors, or an online calculator estimate for the member.
Both of the Office of Pensions' buy-in examples add 1.85% of your monthly FAE for each year bought, the rate for service from 1997 on. The sources don't say which rate applies to other purchases. We use 1.85% for all bought service.
What would settle it: A buy-in worksheet from the Office of Pensions.
Add bought years under "More details" in the calculator. See also the formula.
Questions
Can I turn unused sick leave into pension service?
Yes. Sick leave beyond 90 days converts at one month of service for every 21 days (18 for a 10-month employee), up to 12 months. Each month costs 5% of your monthly FAE.
Can I buy military or out-of-state teaching service?
Yes, at the actuarial cost the Board of Pension Trustees sets, up to 10 years in total for military, other governmental and professional educational service.
Does bought service help me retire sooner?
No. It raises the pension but doesn't count toward the age-and-service rules, or toward the years for your retiree health share.
Source: State Employees' Pension Plan Summary Plan Description, 2026 edition (PDF dated May 14, 2026), pp. 10, 27-28. Also: Office of Pensions workshop (Aug. 4, 2026), slides 12, 21-22; Office of Pensions SEPP FAQs; 29 Del. C. §§ 5501, 5527. Last reviewed .