While on unpaid FMLA leave, the employee may, but is not entitled to, accrue any additional benefits or seniority. Any accrued paid leave the employee had prior to taking FMLA leave must be restored unless substituted for periods of unpaid FMLA leave. The employee's seniority at the time unpaid FMLA leave began remains in effect when the employee returns from leave. With regard to pension or other retirement plans, the taking of unpaid FMLA leave does not constitute a break in service for purposes of vesting and eligibility to participate.

See Regulations 29 CFR Part 825.215.

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