G.1.32 Sick Leave Donation Policy

Initiated by: Director, Human Resources
Approved by: COO
Date: May 22, 2024
Distribution: MBL Community

Policy Statement

The MBL recognizes that employees may have a personal or family medical emergency, resulting in a need for additional time off, in excess of their available time off balance. To address this need, all eligible employees will be allowed to donate accrued sick leave hours from their unused balance to a bank that their co-workers can utilize, thereby fostering a supportive and compassionate work environment in accordance with the policy outlined below. This policy is strictly voluntary.

Eligibility

All full-time and part-time, benefit eligible employees who have been employed by the MBL for at least one year are eligible to donate and/or receive donated sick time.

Guidelines

Employees who would like to make a request to receive donated sick time from their co-workers must have a situation that meets the following criteria:

  • Medical Emergency - Defined as a medical condition of the employee or an immediate family member that will require the prolonged/extended absence of the employee from duty and will result in a substantial loss of income to the employee due to the exhaustion of all paid leave available. An immediate family member is defined as a spouse, child or parent.

Donation of Sick Time

  • The donation of sick time is strictly voluntary.
  • Donated sick time will go into a leave bank for use by eligible recipients.
  • Recipient identity will not be disclosed to donating employees.
  • The donation of sick time is on an hourly basis, without regard to the dollar value of the donated or used leave.
  • The minimum number of sick hours that an eligible employee may donate is 8 hours per calendar year; the maximum is 50 percent of the employee’s balance but should not reduce to less than 160 hours.
  • Employees cannot borrow against future sick time to donate.
  • Employees who are currently on an approved leave of absence cannot donate sick time.
  • Donated sick time cannot be converted into cash or used for any other purpose than providing paid leave to recipients for medical reasons.
  • Donated sick time cannot be returned to the donor once it has been transferred to a bank or recipient.
  • Per IRS guidelines, donor employees may not claim a tax deduction or charitable contribution for any donated sick leave.
  • To donate sick time, complete the Request to Donate Form.

Requesting Donated Sick Time

  • Recipients must have exhausted all available sick time, including any accrued vacation, personal days or other leave balances.
  • Requests for donations of sick time must be approved by Human Resources and the employee’s immediate supervisor.
  • Employees who receive donated sick time may receive no more than 480 hours (12 weeks) within a rolling 12-month period.
  • Nothing in this policy will be construed to limit or extend the maximum allowable absence under the Family and Medical Leave Act. 
  • Per IRS guidelines, donated leave is considered income and therefore taxable to the employee who receives/uses donated sick time.
  • To request donated sick time, complete the Request to Use Sick Leave Form.

Policy clarifications and updates are available from the Human Resources office.

MBL reserves the right to amend this policy at any time.