... s clear from the plain language of the statute that N.J.S.A. 38:23-3 explicitly applies to municipal employees such as the plaintiff. The ... point does [Executive Order 133] explicitly reference in any way N.J.S.A. 38:23-3 or make note that it applies to anyone other than ... Borough was only required to comply with the requirements of N.J.S.A. 38:23-3 for the purposes of compensation of . . . an employee . . . while in ... for employees." In contrast, the Borough contends that pursuant to N.J.S.A. 38:23-3, the court properly determined that it "is not required to ... employees who are engaged in a branch of military service. N.J.S.A. 38:23-3 specifically provides that "[a]ny . . . municipality . . . may pay in . . . its ... Sys. , 192 N.J. 189 , 195 (2007). The Borough interpreted N.J.S.A. 38:23-3 to permit it to pay, in its discretion, "a ...