P.R. Laws tit. 3, § 703a
Every officer or employee of the Commonwealth of Puerto Rico, except the officers of the Executive Branch appointed by the Governor and of the instrumentalities and public corporations shall be entitled to be paid, and there shall be paid a lump sum of money for the leaves of absence he may have accumulated up to a maximum of sixty (60) working days on his removal from service for any cause; and for sick leave he may have accumulated up to a maximum of ninety (90) working days, on his removal from service in order to avail himself of a retirement, if he is a participant of any retirement system sponsored by the Government and if he is not, on his final removal from service, if he has rendered at least ten (10) years of services. This lump sum for both leaves shall be paid at the rate of the salary earned by the officer or employee at the time of his removal from service, independently of the days he has enjoyed said leaves during the year. The provisions of this section are applicable to prosecutors and property registrars.
The appointing officers are hereby empowered to make such payment.
Upon ceasing the rendering of services, the office which has been held by the officer or the employee shall be considered vacant, and the period subsequent to the date on which the rendering of the services ceased shall not be considered as equivalent in leave time to said final payment.
If the removal from service should be due to the demise of the officer or employee, there shall be paid to his beneficiaries the sum corresponding to the deceased person, by reason of the unused leave of absence, in accordance with the provisions of this section.
It is hereby provided, further, that the official or employee may exercise the option to transfer the lump sum payment authorized by this chapter or part thereof to the Department of the Treasury, in order for the same to be credited as total or partial payment of any income tax debt he or she has at the time of exercising the option to transfer.
History —June 10, 1967, No. 125, p. 384, § 2; June 19, 1968, No. 92, p. 166, § 1; May 25, 1972, No. 37, p. 79, § 1; July 23, 1974, No. 198, Part 2, p. 81; Dec. 13, 1990, No. 40, § 7; Aug. 30, 2000, No. 237, § 3.