P.R. Laws tit. 21, § 4570
Upon resignation or definite separation from public service for any reason, every municipal official or employee shall be entitled to receive, and shall be paid within a term of not more than thirty (30) days, a lump sum payment of money for the vacation leave he/she has accrued on the date of separation from service up to a maximum of sixty (60) working days, or any balance in excess not used due to the needs of the service and which has not been paid by the municipality, pursuant to the provisions in § 4566(b) of this title for extraordinary circumstances, as [an] exception.
In a like manner, every municipal official and employee shall be paid any accrued sick leave up to a maximum of ninety (90) working days, upon separation from the service for retirement, if he/she is a participant of the retirement system sponsored by the Government of the Commonwealth of Puerto Rico. If not, upon his/her definite separation from service, he/she shall have rendered at least ten (10) years of service. This lump sum for both kinds of leave shall be paid at the salary rate that the official or employee is earning at the moment of his/her separation from service, regardless of the number of days of this type of leave he/she enjoyed during the year.
The nominating authority is hereby empowered to authorize such payments.
Provided, further, That municipal employees may exercise the option of having said authorized lump sum payment, or part thereof, transferred to the Department of the Treasury, in order for the same to be credited as total or partial payment of any income tax debt they have at the time of exercising the option to transfer.
If the separation was caused by the death of the official or employee, the sum he/she would have been entitled to for unused vacation and sick leave, as the case may be, shall be paid to his/her heirs, pursuant to the provisions of this section.
When the rendering of services ceases, the office or position which said official or employee was performing shall be deemed vacant, and the time equivalent of the period subsequent to the date he/she ceased to perform such services, shall not be considered as time served.
The lump sum payment authorized herein shall be subject solely to the withholdings authorized by law, such as tax obligations and deductions of dues for municipal employees’ associations authorized by law.
No liquidation whatsoever of any leave shall be made to any official or employee who has not returned municipal property or documents in his/her custody on the date of his/her resignation or separation from his/her office or position.
History —Aug. 30, 1991, No. 81, § 12.020, renumbered as § 11.020 on Jan. 10, 1999, No. 30, § 3; renumbered as § 11.021 on Jan. 10, 1999, No. 42, § 2; Aug. 30, 2000, No. 237, § 5; Sept. 7, 2004, No. 258, § 31.