When a person employed in the classified service is absent from his duties on account of illness or accident for a period of five months or less, whether or not the absence arises out of or in the course of employment of the employee, the amount deducted from the salary due him for any month in which the absence occurs shall not exceed the sum which is actually paid a substitute employee employed to fill his position during his absence. Excepting in a district the governing board of which has adopted a salary

schedule for substitute employees of the district, the amount paid the substitute employee during any month shall be less than the salary due the employee absent from his duties. Entitlement to sick leave provisions under this section, if any, shall be considered “entitlement to other sick leave” for the purposes of computing benefits under the provisions of

Section if the absence is for industrial accident or illness and shall be used after entitlement to all regular sick leave, accumulated compensating time, vacation or other available paid leave has been exhausted. The foregoing provisions shall not apply to any school district which adopts and maintains in effect a rule which provides that a regular classified employee shall once a year be credited with a total of not less than working days of paid sick leave, including days to which he is entitled under

Section 45191. Such days of paid sick leave in addition to those required by

Section shall be compensated at not less than percent of the employee’s regular salary. The paid sick leave authorized under such a rule shall be exclusive of any other paid leave, holidays, vacation, or compensating time to which the employee may be entitled. Nothing in this

section shall preclude the governing board from adopting such a rule.