(a) Parental leave authorized by this chapter shall be administered as follows: (1) Parental leave shall be paid at 100 percent of the eligible employee’s base pay. (2) Parental leave shall remain at 100 percent of the pay provided in subdivision (1) for the duration of the leave as if the eligible employee worked continuously from the date that the eligible employee commenced his or her parental leave until the date the eligible employee returns from parental leave. (3) Parental leave shall not require an eligible employee to use or exhaust sick leave, annual leave, or any other leave or paid time off. (4) Parental leave has no cash value. (b) Any unused parental leave may not be used to calculate an eligible employee’s retirement benefits. (c) Unused parental leave shall not roll over, be reserved for use during a subsequent qualifying event, or be paid to the eligible employee.
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