Family Leave Pool

Active Texas A&M University, Health Science Center, and Texas A&M Galveston employees may donate sick and or vacation leave hours (in 8-hour increments) to their respective family leave pool on a non-taxable or taxable basis. Retiring employees may donate any amount of hours and may decide if the hours are non-taxable or taxable.

The tax amounts on a taxable donation (donor) are 22% federal tax, 1.45% Medicare/OASI tax, 6.2% social Security tax= 29.65% tax and the department will have matching Payroll taxes on Medicare/OASI and Social Security = 7.65%. Only taxable donations of vacation leave can be used for bonding. Family Leave Pool (FLP) donations are not eligible for a direct donation to a specific employee.

The Family Leave Pool allows eligible employees to withdraw hours if the employee is short of hours for the 80-hour waiting period at the beginning of Sick Leave Pool. Also, employees who have exhausted their sick leave pool eligibility and wish to remain on Payroll while waiting on Long Term Disability or TRS Disability to be approved are eligible to withdraw Family Leave Pool hours if there are hours available in the Family Leave Pool.

The Internal Revenue Service (IRS) guidelines for a medical emergency will be used to determine if the hours are non-taxable. Non-taxable hours may be used for a major illness or other medical condition that requires a prolonged absence from work (40+ hours), including intermittent absences that are related to the same illness or condition.

Eligibility Requirements

Family leave pool requirements for a withdrawal are:

• Employee has exhausted all available leave including compensatory, sick and vacation leave before requesting FLP hours.
• Employee is eligible for the Sick Leave Pool but is short of hours to meet the 80-hour threshold to begin Sick Leave Pool.
• Employee has exhausted 720 hours from the sick leave pool, is still under the care of physician and may need to remain on payroll while waiting on a Long-Term Disability (LTD) decision or waiting on a TRS Disability decision.
• Supporting documentation must be provided, as applicable.

Reasons for Withdrawal

An employee is eligible to request and receive sick leave pool hours for:

• The birth of a child for the birthing parent is non-taxable. (can use Family Leave Pool if needed to meet the 80 hours threshold required for Sick Leave Pool)
  • The birth of a child for the non-birthing parent is taxable after 5 days of sick leave it is considered as Bonding time and requires use of vacation or unpaid time off. If a donor donates vacation to the FLP it will be taxable.
• Bonding – in the first year after child’s birth is taxable (to the donor) and will require a donation of vacation to the FLP.
• Placement of foster child or adoption of a child between 3-18 years of age will require use of vacation or Family leave Pool if any vacation taxable donations are available.
  • If the child is less than 3 years old, the adoptive parent can use Sick Leave pool and that is tax exempt.
  • Placement of any person 18 years of age or older requiring guardianship is taxable and will require a donation of vacation to the FLP. (similar to bonding)

Supporting Documentation Requirements

An employee requesting family leave pool hours may need to provide documentation to support the request.

Documentation that is acceptable is listed below:

• For birth of a child:
  • Physician or practitioner certification form for employee/family member.
• Bonding – in the first year after child’s birth:
  • Birth certificate – verify use of bonding within first year.
• Placement of foster child or adoption of a child under 18 years of age:
  • Adoption order.
• Placement of any person 18 years of age or older requiring guardianship:
  • Placement order.

Withdrawal of Time from the Family Leave Pool

An employee may not withdraw time from the in an amount that exceeds the lesser of:

• One-third of the total time in the pool; or
• 90 days.

Limitations

• Donations cannot be designated to a specific employee they go to the pool (unlike Sick Leave Pool Direct Donations which does allow Direct Donations).
• Hours received the from FLP are not job protected leave.
• Family Leave Pool hours cannot be applied retroactively.
• When an employee transfers to another state agency, including another system member, time donated to the FLP may not be transferred to the new agency.
• The estate of a deceased employee is not entitled to payment for unused time withdrawn by the employee from the family leave pool.

Baby Bonding- FAQs

What documentation do I need to provide if I want to use hours for baby bonding?

• If using hours from the pool to care for another person, the employee must submit and be listed on the other person's birth certificate, birth facts, or adoption or foster paperwork for a child under 18 years of age, including being listed as the mother, father, adoptive parent, foster parent, or partner of the child's mother, adoptive parent, or foster parent, or provide documentation that the employee is the guardian of a person who is 18 years of age or older and requiring guardianship.

What does the term “baby bonding” time mean?

• Baby bonding time refers to the period of time for which an employee requests leave for the purposes of caring for and bonding with their newly-born or newly-adopted children, in which neither the employee nor the child are under medical care from a healthcare provider.
• Baby bonding time is not a permissible use of sick leave.
• While vacation leave may be utilized for the purposes of baby bonding time, some employees may not have enough vacation accrued to cover this period or may be in a role that does not accrue vacation (such as 9-month positions). Family Leave Pool can make a difference if taxable vacation hours are donated to the pool.

Forms and Guides

Family Leave Pool Donation form 
Family Leave Pool Withdrawal form 
Medical certification for employee’s condition 
Medical certification for Family Member’s condition 
Sick Leave or Family Leave Pool Return Hours form
System Regulation 31.06.03