Public Act 94-0004, which was signed into law on June 1, 2005, established new employer contributions. Employer contributions will be required for retiring members who, in their last four years prior to retirement, receive sick leave days in excess of the normal annual allotment that are used for service credit. The employer is also required to pay TRS contributions equal to the actuarial value of a pension benefit that results from any salary increase over 6 percent that is used in a retiring member’s final average salary calculation.