4. For pension purposes, one year of service shall be credited to every teacher holding a full-time position for a full calendar year who receives his full salary for such year.
A fraction of one year of service shall be credited:(a) to a teacher who does not receive his full salary for a period of time; or
(b) to part-time or seasonal teacher.
The fraction contemplated in subparagraph a of the second paragraph is equal to the ratio between the number of remunerated days of work of such teacher and the number of remunerated days of work which he would have had during a full calendar year.
The fraction contemplated in subparagraph b of the second paragraph is equal to the ratio between the numerical equivalent of the remunerated full days of work of such teacher and the number of remunerated full days of work, during the calendar year, of a full-time teacher holding a similar position.
The service contemplated by this section is credited only if the teacher’s contributions have been deducted or paid and have not been reimbursed.
In no case shall more than one year of service be credited during the same calendar year.
1973, c. 12, s. 187; 1974, c. 63, s. 2.