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5 SLPMA MOU 2023-2028 year of service performed. An employee hired as a lateral shall accrue vacation leave at a rate commensurate with their total years of law enforcement experience as a sworn peace officer. In the calendar year in which an employee holding a full-time position completes five (5) full years of City service, such employee shall be entitled to fifteen and three- quarters (15 ¾) work days of vacation. For each full year of full-time City service completed thereafter, three- quarters (¾) of a work day of vacation shall be added up to a maximum of twenty-five (25) work days of vacation. An employee who is in unpaid status for 44 or more hours in a pay period shall not accrue vacation leave for that pay period. Management employees may accumulate vacation leave up to a maximum of three (3) years vacation accrual. An additional year may be accumulated with Department Head approval. The additional year accrual maximum will expire after 12 months, at which time the maximum will return to three (3) years. An employee may elect to cash out up to 120 hours of unused vacation leave that will accrue in the following tax year, to be paid in the second pay period in July and/or December. The cash out payment is taxable income and subject to all applicable withholding amounts and payroll deductions. The election must be made by December 15th of each year for the following year, and is irrevocable after that date. If, after making an irrevocable election, an employee fails to accrue sufficient hours to satisfy their election amount, they will only be eligible to cash out up to the hours accrued in the tax year. Employees who do not submit a cash out election by the annual deadline will be deemed to have waived the right to cash out any vacation leave in the following tax year and will not be eligible to cash out vacation leave in that year. 4.2 Sick Leave: Sick leave is a paid leave. Sick leave is to be used in cases of actual sickness or injury of the employee or of a member of their immediate family which compels an employee to be absent from work. To qualify for paid sick leave, an employee must notify their supervisor as soon as possible, but no later than thirty minutes prior to the start of the work day. Sick leave may also be used for routine dentist and doctor visits as these visits maintain the health and productivity of the employee. The immediate family of an employee includes the employee’s spouse, registered domestic partner, children, stepchildren, parents, grandparents and step parents, where there was a child-rearing relationship, who are permanent household members and whose well-being is dependent on the employee’s care as defined in the Personnel Rule X, Section 2, Sick Leave. A full-time employee will accumulate sick leave at a rate of eight (8) hours for each full calendar month of service. An employee who is in unpaid status for 44 or more hours in a pay period shall not accrue sick leave for that pay period. As part of the initial hiring agreement, the City Manager may grant to a new management employee up to one-half of that employee’s sick leave accumulated from the most recent employer, to a maximum of 160 hours. The maximum sick leave accrual shall be 2,400 hours (300 days).