In general, payments received during a sabbatical are a form of salary continuation,
and are paid with the expectation that the employee will return to work upon expiration
of the sabbatical. In other words, sabbatical payments are special wage payments paid
during an existing employment relationship, and, as such, are earnings for deduction
purposes in the month for which paid. This is so even if the employee retires after
the sabbatical without having returned to work, because the employer granted the sabbatical
with the expectation that the employee would return to work.