Section 303-16-008 - Military Service Credit for the State Employees Retirement Act008.01 Any state employee who, while an employee, entered into and served in the armed forces of the United States and who within ninety (90) days after honorable discharge or honorable separation from active duty again became a state employee shall be credited, for the purposes of Neb. Rev. Stat. § 84-1317, with all the time actually served in the armed forces as if such person had been a state employee throughout such service in the armed forces.008.02 A state employee who is reemployed by the State of Nebraska on or after December 12, 1994, pursuant to 38 U.S.C. §§ 4301 et seq., may pay to the retirement system an amount equal to the sum of all deductions that would have been made from the employee's compensation during such period of military service. Payment shall be made within the period required in subsection 008.04.008.03 To the extent that payment is made by the member in subsection 008.02: (a) the state employee shall be treated as not having incurred a break in service by reason of his or her period of military service;(b) the period of military service shall be credited for the purposes of determining the nonforfeitability of the member's accrued benefits and the accrual of benefits under the plan; and,(c) the state shall allocate the amount of employer contributions to the member's employer account in the same manner and to the same extent the allocation occurs for other employees during the period of service.008.04 Once a request to receive military service is made in subsection 003.03, a member has up to three times (3x) the period of service - not to exceed five (5) years - to make up their missed employee contributions. The amount of makeup contributions is subject to the limits that would have applied during the military service period. The employee may designate the specific year or years their contributions cover.008.05 When a member has commenced a request of military service credit, the state will be invoiced by the Agency for the matching employer contribution amount. If the member chooses to use the payroll deduction method then the state may match the member contribution month by month. There will be no interest or late fees charged to the member or the state for the purchase of military service credit.008.06 For purposes of member and employer contributions, the member's compensation during the period of military service shall be the rate the member would have received but for the military service or, if not reasonably determinable, then the average rate the member received during the twelve (12) month period immediately preceding his or her military service.008.07 The state shall pick up the member contributions made through irrevocable payroll deduction authorizations, and the contributions so picked up shall be treated as employer contributions in the same manner as contributions picked up under Neb. Rev. Stat. § 84-1308.303 Neb. Admin. Code, ch. 16, § 008