For the purpose of determining participating service credit, if an employee is on leave of absence, without pay, the employee shall be identified as being in this category by the employer on the remittance report. Military leave shall be creditable at the rate of one quarter of credit for each calendar quarter of military leave. For the purpose of determining participating service credit, these military leave credits shall not apply if the employee does not return to employment in accordance with K.S.A. 74-4902(22), and amendments thereto, with a participating employer. No contributions shall be made by the member or the member's employer specifically for the period of military leave. All participating employers shall share in the liabilities created by the granting of service credits for military leave.
Kan. Admin. Regs. § 80-3-4