Directive on Union Dues
This directive outlines the responsibilities of organizations within the core public administration (CPA) to ensure the accurate, consistent and effective administration of union dues.
Date modified: 2025-09-01
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Note to reader
This directive was updated on September 1, 2025. The changes take effect on that date.
The previous version of the directive has been archived.
1. Effective date
- 1.1This directive takes effect on March 1, 2011.
- 1.2It replaces the Treasury Board Manual, Chapter 11, Union Dues Check-off, dated May 1, 1995.
2. Authorities
- 2.1This directive is issued pursuant to the authorities indicated in section 2 of the Policy on Terms and Conditions of Employment. It identifies mandatory requirements for the application of union dues that are not specified in collective agreements.
- 2.1.1The authority to deduct and remit union dues to bargaining agents is governed by the relevant collective agreement provisions. Where there is a conflict between a collective agreement and this directive, the provisions of the collective agreement apply.
3. Objective and expected results
- 3.1The objective of this directive is to ensure the accurate, consistent and effective administration of union dues across the CPA.
- 3.2The expected results of this directive are that the deductions and remittance of union dues are administered in accordance with the relevant collective agreement provisions and this directive.
4. Requirements
- 4.1Organizational senior human resources officials or any other person named by the deputy head are responsible for the following:
- 4.1.1Ensuring that the necessary organizational structure, resources, systems, service standards and controls are in place to facilitate the accurate, consistent and effective administration of union dues; and
- 4.1.2Monitoring compliance with this directive within their organization by reviewing, on an ongoing basis, the processes and procedures associated with the administration of union dues and implementing, when required, changes in a timely manner.
- 4.2Organizational human resources representatives are responsible for the following:
- 4.2.1Ensuring that issues associated with the administration of union dues are effectively managed in cooperation with administrators of compensation, as required;
- 4.2.2Ensuring that administrators of compensation are provided with letters of offer, secondment or assignment agreements, or any other relevant document in a timely manner, to administer union dues effectively, and enter the information in the human resources system;
- 4.2.3Ensuring that assignment or secondment agreements specify if a position is unrepresented or has been declared to be a managerial or confidential (excluded) position, and if so, the impact of the agreement on union dues.
- 4.2.4Ensuring that employees are provided accurate information in a timely manner regarding union dues; and
- 4.2.5Ensuring timely, accurate and complete data entry in the human resources system, for the administration of union dues.
- 4.3Organizational finance representatives are responsible for the following:
- 4.3.1Remitting payments related to union dues (arrears and refunds) to bargaining agents and employees in accordance with the relevant collective agreement provisions and this directive.
- 4.4Administrators of compensation are responsible for the following:
- 4.4.1Data entry of union dues transactions in the pay systems in accordance with the relevant collective agreement provisions and this directive; and
- 4.4.2Notifying bargaining agents in a timely manner of changes in union representation and/or employment status.
5. Roles of other government organizations
- 5.1The Treasury Board of Canada Secretariat (TBS) is responsible for the following:
- 5.1.1Notifying organizations within the CPA of changes in the administration of union dues and union dues deduction rates as communicated by bargaining agents;
- 5.1.2Notifying the appropriate authority to cease union dues deductions for employees should labour relations circumstances warrant it; and
- 5.1.3Monitoring compliance of organizations within the CPA with this directive, as required, through the reconciliation of information obtained by bargaining agents, Public Service Procurement Canada (PSPC), and organizations within the CPA.
- 5.2PSPC is responsible for the following:
- 5.2.1Deducting union dues each month for employees paid through the public service pay system and remitting them to bargaining agents. Organizations not serviced by the public service pay system are responsible to deduct union dues for their employees and remitting them to bargaining agents.
6. Application
- 6.1This directive applies to employees and organizations covered in section 2 of the Policy on Terms and Conditions of Employment.
7. References
- 7.1Legislation
- Federal Public Sector Labour Relations Act(FPSLRA)(section 2(1))
- Financial Administration Act(FAA) (section 11)
- 7.2Related policy instruments
8. Enquiries
- 8.1Individuals from organizations within the CPA should contact their human resources division for information about this directive.
- 8.2Delegated representatives from corporate labour relations or corporate compensation may contact:
Strategic Compensation Management
Employee Relations and Total Compensation
Office of the Chief Human Resources Officer
Treasury Board of Canada Secretariat
Appendix A: Requirements for the Administration of Union Dues
A.1 General
- A.1.1With the exceptions specified in this appendix, union dues are deducted each month from an employee's pay and remitted to the bargaining agent.
- A.1.2Union dues are not deducted:
- when an employee is the occupant of a managerial or confidential (excluded) position;
- when an employee is exempt from paying union dues because of religious affiliation in accordance with the specific check-off (union dues) provisions of the relevant collective agreement;
- when an employee is the occupant of an unrepresented position;
- when a person is not an employee as defined in the FPSLRA (see definitions);
- from overtime and bonuses; or
- from retroactive pay related to the signature of a collective agreement, except where bargaining agents have determined that their union dues are based on a percentage of salary and have chosen to deduct union dues to such retroactive pay.
A.2 Commencing union dues
- A.2.1Initial appointment to the CPA
- A.2.1.1The date used to establish when to commence union dues is the effective date of the initial appointment. Union dues deductions commence on:
- the first day of the month if the effective date of the initial appointment is the first day of that month; or
- the first day of the following month if the effective date of the initial appointment is any other day during that month.
- A.2.1.1The date used to establish when to commence union dues is the effective date of the initial appointment. Union dues deductions commence on:
- A.2.2Subsequent appointments within the CPA (including but not limited to, promotions, demotions, and acting appointments) deployments, assignments and secondments
- A.2.2.1The date used to establish when to commence union dues is the effective date when the employee starts that employment. Union dues deductions commence on:
- the first day of the month if the effective date of the action is the first day of that month; or
- the first day of the following month if the effective date of the action is any other day during that month.
- A.2.2.1The date used to establish when to commence union dues is the effective date when the employee starts that employment. Union dues deductions commence on:
- A.2.3Reclassifications or conversions
- A.2.3.1The date used to establish when to commence union dues is the issue date of the letter notifying the employee of the reclassification or conversion, or the effective date of such reclassification or conversion, whichever is later. For clarity, union dues for reclassifications or conversions are adjusted on a go-forward basis. Union dues deductions commence on:
- the first day of the month if the issue date of the letter notifying the employee of the reclassification or conversion, or the effective date of such reclassification or conversion, whichever is later, is the first day of that month; or
- the first day of the following month if the issue date of the letter notifying the employee of the reclassification or conversion, or the effective date of such reclassification or conversion, whichever is later, is any other day during that month.
- A.2.3.1The date used to establish when to commence union dues is the issue date of the letter notifying the employee of the reclassification or conversion, or the effective date of such reclassification or conversion, whichever is later. For clarity, union dues for reclassifications or conversions are adjusted on a go-forward basis. Union dues deductions commence on:
A.3 Ceasing or amending union dues
- A.3.1Subsequent appointments (except for reclassifications or conversions) and other resourcing options or when the employee returns to their substantive position
- A.3.1.1The date used to establish when to cease or amend union dues is the effective date of the action or when the employee returns to their substantive position. Union dues deductions cease or are amended on:
- the first day of the month if the effective date of the action or when the employee returns to their substantive position is the first day of that month; or
- the first day of the following month if the effective date of the action or when the employee returns to their substantive position is any other day during that month.
- A.3.1.1The date used to establish when to cease or amend union dues is the effective date of the action or when the employee returns to their substantive position. Union dues deductions cease or are amended on:
- A.3.2Religious affiliation
- A.3.2.1In accordance with the relevant collective agreement, once a request for exemption by an employee has been approved, in writing, by the bargaining agent, union dues deductions will cease on:
- the first day of the month if the effective date that the request for exemption has been approved is the first day of that month; or
- the first day of the following month if the effective date that the request for exemption has been approved is any other day during that month.
- A.3.2.1In accordance with the relevant collective agreement, once a request for exemption by an employee has been approved, in writing, by the bargaining agent, union dues deductions will cease on:
- A.3.3Leave without pay (LWOP) and return from LWOP
- A.3.3.1Union dues are deducted for the month of departure. Where the LWOP begins on the first day of the month or where an employee does not have sufficient earnings to deduct union dues for the month of departure after statutory and mandatory deductions are taken, the employer shall not be obligated to make such deductions from subsequent salary.
- A.3.3.2Upon return from a LWOP, union dues are deducted for the month. Where an employee does not have sufficient earnings to deduct union dues for the month of return from a LWOP after statutory and mandatory deductions are taken, the employer shall not be obligated to make such deductions from subsequent salary. This provision also applies to an employee returning to work on an approved rehabilitation program with reduced hours of work. In such a case, union dues are deducted based on the employee’s employment status prior to the period of disability.
- A.3.4Termination of employment
- A.3.4.1Upon termination of employment, union dues for the last month of employment are recovered from any termination payment. Where there are insufficient earnings after statutory and mandatory deductions are taken, the employer shall not be obligated to make such deductions from subsequent payments, if any.
- A.3.4.2Union dues arrears owed by an employee, which have been remitted to a bargaining agent by the employer, are recovered from any termination payment. If any outstanding balance remains, an amount due to the Crown is created.
- A.3.4.3Union dues refunds, including those discovered after termination of employment, are refunded to the employee within 30 calendar days of discovering the error, unless both parties agree otherwise. Administrators of compensation will notify the bargaining agent who received union dues in error.
- A.3.4.4Union dues arrears, including those discovered after termination of employment, are recovered from any termination payment unless both parties agree otherwise. If any outstanding balance remains, an amount due to the Crown is created.
- A.3.5Death
- A.3.5.1Upon death, union dues for the month of death are recovered from any termination payment. Where there are insufficient earnings after statutory and mandatory deductions are taken, the employer shall not be obligated to make such deductions from subsequent payments, if any.
- A.3.5.2Union dues owed by an employee, which have been remitted to a bargaining agent by the employer, are recovered from any termination payment. If any outstanding balance remains, an amount due to the Crown is not created.
- A.3.5.3Union dues arrears are not recovered. Union dues refunds are paid by the employer to the estate. Administrators of compensation will contact the bargaining agent who received union dues in error to discuss the amount to be refunded. Arrears and refunds are processed within 30 calendar days of discovering the error, unless both parties agree otherwise.
A.4 New proposal for a managerial or confidential (excluded) position
- A.4.1No objection from the bargaining agent
- A.4.1.1The position becomes excluded on the date specified in the order issued by the Federal Public Sector Labour Relations and Employment Board (FPSLREB). Union dues deductions cease on:
- the first day of the month if the date specified in the order is the first day of that month; or
- the first day of the following month if the date specified in the order is any other day during that month.
- A.4.1.1The position becomes excluded on the date specified in the order issued by the Federal Public Sector Labour Relations and Employment Board (FPSLREB). Union dues deductions cease on:
- A.4.2Objection from the bargaining agent
- A.4.2.1In accordance with the FPSLRA, if a bargaining agent files an objection to the exclusion of a position, union dues are held in suspense until the case is resolved, starting on:
- the first day of the month if the date of the objection is the first day of that month; or
- the first day of the following month if the date of the objection is any other day during that month.
- A.4.2.2If the FPSLREB determines that the position is not excluded or if the employer withdraws the proposal, all monies held in suspense in respect to this proposal are redirected to the bargaining agent.
- A.4.2.3If the FPSLREB determines that the position is excluded or if the bargaining agent withdraws the objection, all monies held in suspense in respect to this proposal are refunded to the occupant(s) of the position and union dues deductions cease on:
- the first day of the month if the date of the order is the first day of that month; or
- the first day of the following month if the date of the order is any other day during that month.
- A.4.2.1In accordance with the FPSLRA, if a bargaining agent files an objection to the exclusion of a position, union dues are held in suspense until the case is resolved, starting on:
- A.4.3Return of a position to the bargaining unit
- A.4.3.1The date used to establish when to start union dues deductions is the date of the order by the FPSLREB. Union dues deductions start on:
- the first day of the month if the effective date of the order is the first day of that month; or
- the first day of the following month if the effective date of the order is any other day during that month.
- A.4.3.1The date used to establish when to start union dues deductions is the date of the order by the FPSLREB. Union dues deductions start on:
A.5 Union dues arrears and refunds
- A.5.1Employees are responsible for any under-deduction or will be refunded on any over-deduction as a result of errors. Administrators of compensation are to refund employees any over-deduction of union dues or recover any under-deduction of dues within 30 calendar days of discovering the error, unless the bargaining agent and the employer agree otherwise in writing.
- A.5.2When arrears in union dues are outstanding, the amount owed is directed to the bargaining agent by a departmental finance representative within 30 calendar days of the administrator of compensation discovering the error, unless the bargaining agent and the employer agree otherwise in writing.
- A.5.3When union dues were directed in error to a bargaining agent, the bargaining agent that received the union dues in error, must reimburse the amount to the Employer within 30 calendar days of being advised, unless the bargaining agent and the employer agree otherwise in writing.
- A.5.4Where possible, refunds and arrears are administered at the same time. These amounts may be subject to validation by the bargaining agent and adjustments may subsequently occur.
- A.5.5Administrators of compensation recover the amount owed from the employee's pay at the rate of one current month of union dues plus the equivalent amount of an additional month of dues. A higher recovery rate than that stated above may be applied at the employee’s written request.
Appendix B: Definitions
- administrator of compensation (administratrice ou administrateur de la rémunération)
- person responsible for pay administration within organizations or at the Public Service Pay Centre.
- arrears (arrérages)
- in the context of this directive means an amount owing when union dues have not been deducted or an inadequate amount of union dues that has been deducted.
- bargaining agent (agent négociateur)
- an employee organization that is certified by the FPSLREB to represent employees in a bargaining unit.
- bargaining unit (unité de négociation)
- a group of two or more employees that is determined by the FPSLREB to constitute a unit of employees appropriate for collective bargaining.
- collective agreement (convention collective)
- an agreement in writing, entered into under Part 1 of the FPSLRA between the employer and a bargaining agent, containing provisions pertaining to terms and conditions of employment and related matters.
- effective date (date d’entrée en vigueur)
- the day that an action, decision, document, order, etc. takes effect.
- employee (employé-e)
- in the context of this directive has the same meaning as in sub-section 2(1) of the FPSLRA.
- full calendar month of employment (mois civil complet d'emploi)
- the period from the first day of the month to the last day of the month inclusively.
- full month of employment (mois complet d'emploi)
- has the same meaning as full calendar month of employment referred to in some collective agreements.
- leave without pay (congé non payé)
- an authorized unpaid absence from work, in accordance with the relevant collective agreement or terms and conditions of employment, while maintaining continuity of employment.
- occupant of a managerial or confidential (excluded) position(titulaire d'un poste de direction ou de confiance (exclu))
- the incumbent or the person who is acting in a position that has been declared to be a managerial or confidential (excluded) position.
- refund (remboursement)
- an amount of money owing to a bargaining agent, the employer, and/or an employee as a result of union dues being deducted in error or directed in error.
- union dues (cotisations syndicales)
- has the same meaning as “membership dues” and “check-off” referred to in collective agreements. Should these expressions not be defined in a collective agreement, then they have the same meaning as “membership dues” found in the FPSLRA. In all cases, initiation fees, insurance premiums, special levies, or fines are excluded.
- unrepresented position (poste non représenté)
- a position that is not represented by a bargaining agent.
© His Majesty the King in Right of Canada, represented by the President of the Treasury Board, 2017,
ISBN: 978-0-660-09716-9

