Pay Administration – General
(Publié aussi en français sous le titre Administration de la paye – Généralités)
Table of Contents
1.	Computation of entitlements
1.1	Effective dates
1.2	Pay periods
1.3	Partial pay period
1.4	Rounding practice
1.5	Compensation days
1.6	Days of rest
1.7	Days of entitlement
1.8	Rate of pay
2.	Emergency salary advance (ESA)
2.1	Authority
2.2	Qualifying conditions and timeliness
2.3	Issuance of an ESA
2.4	Federal and Provincial Income Tax Statements (T4-A and Relevé 2 requirements)
3.	Payday
3.1	Bi-weekly pay system
3.2	Pay periods
3.3	Pay release
3.4	Enveloping pay cheques
4.	Deposit of regular pay
4.1	Direct deposit service
4.2	Manual deposit
5.	Payments to a third party
5.1	On behalf of a mentally or physically incapacitated employee
5.2	On behalf of a deceased employee
6.	Vacation pay advance
7.	Labour disruptions (strike)
7.1	Terms and conditions of employment
7.2	Deductions and benefits
7.3	Terminations while participating in strike activity
8.	Specified period appointments during extended periods of leave without pay (dual employment)
8.1	Purpose
8.2	Definitions
8.3	Employee data contained in departmental personnel files
8.4	Terms and conditions applicable to the specified period appointment
8.5	Rate of pay
8.6	Leave credits
8.7	Public Service Superannuation Act (PSSA) / Supplementary Death Benefit (SDB)
8.8	Insurance plans
8.9	Continuous employment and continuous service
8.10	Cessation of specified period employment with host department
8.11	Cessation of employment with home department
8.12	Re‑establishment of pay status and carry over of benefits from the home department
8.13	Public Service Superannuation Act (PSSA) / Supplementary Death Benefit Plan (SDB) and Insurance plan deficiencies.
9.	Dual remuneration
9.1	Purpose
9.2	Rate of pay
9.3	Union dues
9.4	Pension and insurance plans
9.5	Leave credits
Appendix A – Specified period appointment (SPA) during the period of leave without pay (dual employment)

1.	Computation of entitlements
1.1	Effective dates
The following principles govern the computation of entitlements and effective dates in the pay system:
•	When an entitlement is authorized effective on a stated date (for example, April 1), remuneration will be paid for that day.
•	Where an entitlement ceases on a specified date, remuneration will be paid only up to and including the previous day (for example, where a termination of employment is authorized effective April 1, remuneration will be paid only up to and including March 31). 
•	Where two or more pay actions are authorized with the same effective date, the sequence of processing to be applied is: statutory increments, salary revisions, followed by promotions/deployments and transfer by appointment/demotions.
1.2	Pay periods
Payment of earnings on a four or two week basis involves the determination of entitlements when salaries and allowances are expressed in other than weekly rates. Entitlements expressed in annual, monthly or hourly rates shall be translated into a four-week/two week entitlement as follows:
Four-week entitlement: 	annual rate
13.044	
Two-week entitlement:	annual rate
  26.088	
Notes:
The monthly rate is multiplied by twelve (12) to establish the annual rate.
The hourly rate is multiplied by the scheduled workweek (SWW) multiplied by 52.176 to establish the annual rate.
The foregoing formulae are used except where otherwise specified in collective agreements or any other enactment of the TBS.
1.3	Partial pay period
Where an employee is not entitled to pay for the full pay period or where a different rate is payable for a part of the pay period, the calculation is made on a daily basis exclusive of the normal days of rest. The formula is:
days of entitlement  rate of pay
          compensation days
1.4	Rounding practice
Normally, only three (3) decimal places are used with all excess decimals being dropped. The third (3rd) decimal place is used to determine whether or not the last digit is retained as is, or increased. When the digit to be dropped is less than five (5), the last digit to be retained will remain unchanged.
Example 1
•	2.14  3.66 = 7.8324 = 7.83.
•	Drop all decimal places in excess of three (3).
•	Use the third (3rd) decimal place to determine if last digit is retained as is or increased.
When the digit to be dropped is five (5) or greater, the last digit to be retained will be increased by one (1).
Example 2
4.50  1.75 = 7.875 rounded to 7.88
Example 3
•	2,850.75 days  365.25 days = 7.8049 years = 7.80 years.
•	Drop all decimal places in excess of three (3), i.e. the 9.
•	Use the third (3rd) decimal place to determine if last digit is retained as is or increased.
•	Since the third (3rd) decimal is less than five (5), the second digit remains unchanged.
1.5	Compensation days
Compensation days mean the number of days in the pay period other than the normal days of rest (that is, exclusive of days which are not included in the employee’s SWW). Normally, this means the number of days in the pay period less:
•	Saturdays and Sundays, if the employee is on a five (5) day regular Monday to Friday workweek and 
•	Sundays, if the employee is on five and one-half (5 1/2) or six (6) day workweek.
1.6	Days of rest
Days of rest mean the days other than the normal workdays i.e. Saturday and Sunday.
For shift workers, the days of rest granted in lieu of Saturdays and Sundays are excluded in computing the number of compensation days.
For employees working variable hours of work, the compressed day off is considered a day of rest.
1.7	Days of entitlement
Days of entitlement mean the number of compensation days in the pay period in which an employee is entitled to pay, and includes:
•	Any standard working day on which the employee was on duty or was absent on authorized leave with pay.
•	Any day authorized as a designated holiday with pay. 
An employee is not entitled to be paid for a designated holiday when the employee is:
•	On leave without pay on both the working day immediately preceding and the working day immediately following the designated holiday.
•	Absent without leave (refer to the applicable collective agreement or authority). 
•	Under suspension. 
•	On military or injury-on-duty leave.
•	A seasonal employee and the designated holiday falls within the period in which the employee is not required to perform the duties of the position because of the seasonal nature of the duties.
•	A part-time employee and the designated holiday falls on a scheduled day of work.
On termination of employment, an employee shall not be paid for a designated holiday which both follows and is contiguous to the last day of employment.
Similarly, a designated holiday, which immediately precedes the first day of employment, shall not be a day of entitlement.
Example 1
Leave without pay (LWOP) December 31st
Designated holiday January 1st
Remunerated (normal workday or authorized leave with pay) January 2nd 
Full-time employee will be paid for the designated holiday
Example 2
LWOP December 31st
Designated holiday January 1st
LWOP January 2nd
Full-time employee will not be paid for the designated holiday
Example 3
A full-time employee working in Ontario has submitted a leave request for parental leave without pay for the period from June 2, 2003, to August 1, 2003, for a total of forty‑five (45) working days.
Re-taken on strength date is Monday, August 4, 2003, and the employee is entitled to be remunerated for the designated holiday of Monday, August 4, 2003. 
Example 4 
A full-time employee working in Ontario has submitted a leave request for parental leave without pay for the period from June 2, 2003, to August 4, 2003, for a total of forty‑six (46) working days.
Re-taken on strength date is Tuesday, August 5, 2003, and the employee will not be entitled to be remunerated for the designated holiday of Monday, August 4, 2003.
Example 5 
A full-time employee has submitted a leave request for parental leave without pay for the period from September 2, 2003, to October 31, 2003, for a total of forty‑four (44) working days.
Given the employee’s temporarily struck-off strength date is Tuesday, September 2, 2003, the employee is entitled to be remunerated for the designated holiday of Monday, September 1, 2003.
Example 6
A full-time employee has submitted a leave request for parental leave without pay for the period from September 1, 2003, to October 31, 2003, for a total of 45 working days.
Given the employee’s temporarily struck-off strength date is Monday, September 1, 2003, the employee will not be entitled to be remunerated for the designated holiday of Monday, September 1, 2003.
1.8	Rate of pay
Rate of pay refers to the four (4) week or two-week (2) gross salary entitlement as calculated in sections 1.2 and 1.3.
2.	Emergency salary advance (ESA)
2.1	Authority
The following policy applies to those organizations listed the Public Service Staff Relations Act (PSSRA) Schedule I, Part I.
Separate employers (PSSRA Schedule I, Part II) are encouraged to adopt a similar policy.
The policy does not apply during a period of strike. Procedures regarding the payment of employees during a strike will be provided as required by the situation.
This section authorizes employing departments to requisition emergency salary advances for employees when a regular pay cheque has not been received by the official payday; establishes a standard of timeliness for issuing the first payment to new employees; and places on departments the onus to initiate action whenever the standards are not met through the normal payroll process.
The employee does not have to request an emergency salary advance (ESA). However, if the employee indicates that they do not want the ESA when it is offered, the department is not required to issue one. Such indication should be documented to clearly show that the decision was the employee’s.
2.2	Qualifying conditions and timeliness
Employees should receive the compensation to which they are entitled in a timely fashion.  An ESA should be available:
•	For employees paid in arrears: on initial appointment, re-appointment after leave without pay, or any other salary interruption; payment covering the entitlement for the time worked during the first two-week pay period is due at the end of the second two‑week pay period and thereafter at two-week intervals. 
Example:
Employee taken on strength on June 2, 2003: first supplementary cheque should be available on June 18, 2003, for the period from June 2 to June 4, 2003, and subsequent cheques every two weeks thereafter.
•	For employees paid on a current basis: on initial appointment, re-appointment after leave without pay, or any other salary interruption; payment covering the entitlement for the first two-week pay period is due within ten (10) working days of commencing employment and on the employee’s regular payday thereafter. 
Example:
Employee taken on strength on June 2, 2003: first supplementary cheque should be available by June 13, 2003, for the period from June 2 to June 4, 2003, and subsequent cheques should be available on every payday thereafter.
June 2003		July 2003	
Sun	Mon	Tue	Wed	Thu	Fri	Sat		Sun	Mon	Tue	Wed	Thu	Fri	Sat	
1	2	3	4	5	6	7				1	2	3	4	5	
8	9	10	11	12	13	14	   	6	7	8	9	10	11	12	
15	16	17	18	19	20	21		13	14	15	16	17	18	19	
22	23	24	25	26	27	28		20	21	22	23	24	25	26	
29	30							27	28	29	30	31			

PP12 regular bi-weekly current pay cycle is the period from June 5, 2003, to June 18, 2003, paid on June 18, 2003.
PP13 arrears bi-weekly pay cycle is the period from June 5, 2003, to June 18, 2003, paid on July 2, 2003.
When pay cheques are lost prior to delivery to the payee, PWGSC pay offices have the authority to re-run the cheques. Departments should contact the local Regional Services Office of PWGSC to arrange the re-run.
Note: A cheque is considered to have been delivered to the employee once it is given to the employee, deposited as per direct deposit or once the employee’s instructions for delivery have been acted upon (e.g. mailed to a bank, etc.).
2.3	Issuance of an ESA
The following rules apply to the issuance of an ESA:
•	An advance shall be issued only in respect of current regular salary entitlements; it shall not be issued for allowances, or retroactive or extra duty entitlements. 
•	The issuing of an advance prior to the employee’s regular payday or use of this advance to make a loan is prohibited.
•	The amount of any salary advance should be calculated to the approximate net pay entitlement for the pay period covered, but in no case should exceed two-thirds of the employee’s gross pay entitlement for the period. 
Example 1 (where employee has already received net pay prior to LWOP)
Gross salary per pay period is $1634.97
Net salary per pay period is $441.97
2/3rd  $1634.97 = $1089.98
The employee will receive an emergency salary advance of $441.97
Example 2
Gross salary per pay period is $2,234.55
Net salary per pay period is $1,500.07
2/3rd  $2,234.55 = $1,489.70
The employee will receive an emergency salary advance of $1,489.70
•	Salary advances are to be requisitioned from the Receiver General; departmental bank accounts can also be used for this purpose. 
•	Recovery of an ESA is the responsibility of the department and shall constitute a first charge against the next regular salary payment; in no circumstances shall such advances be recovered over a period of time. 
It will be the responsibility of the requisitioning officer to determine the method of recovery of an ESA: 
•	By requiring the employee to make a cash, (includes a cheque or money order) refund immediately upon receipt of the regular pay cheque (it is intended that an advance be recovered from the cheque(s) covering entitlement for the period covered by the advance) or 
•	By authorizing the deduction of the full amount of the advance from the employee’s next regular salary cheque. 
•	ESAs constitute accountable advances within the meaning of Section 38 of the Financial Administration Act (FAA) and where necessary, may be recovered out of any moneys payable (including Employment Insurance benefits and Superannuation payments) to the person concerned or that person’s estate through set-off pursuant to Section 38(2) of the Financial Administration Act (FAA).
ESAs are not to be issued in respect of:
•	Missing or delayed direct deposit payments: these must be handled in accordance with Section 9 of the Direct Deposit Regulations;
•	Lost, stolen or destroyed cheques after they have been delivered to the employee: these must be handled in accordance with Section 7 of the Cheque Issue Regulations, 1997. 
2.4	Federal and Provincial Income Tax Statements (T4-A and Relevé 2 requirements)
When an emergency salary advance is issued in one taxation year and repayment is made in the next year, the employee may request a T4-A and a Relevé 2 Supplementary for the amount of the salary advance, provided that these statements for the year in which the advance was made has not been issued by the regular paying office.
When the personnel office requests amended income taxes statements from the Finance Section of the department, this section must seek confirmation from the regular paying office that a T4-A and a Relevé 2 Supplementary have not been issued. The Finance Section of the department that issued the ESA shall provide the employee with a T4-A and a Relevé 2 Supplementary in cases where the regular paying office has not issued one.
On receipt of the T4-A and the Relevé 2 Supplementary, the employing department will provide the regular paying office with a photocopy of the statements and of the receipt or other evidence of repayment of the ESA and request that current year earnings be adjusted.
No adjustment shall be made to current year tax deductions.
As CPP/QPP and EI deductions are not taken from emergency salary advances, Canada Customs and Revenue Agency (CCRA) will request the payment of deficiencies to these accounts. It will be necessary for the paying office that issued the ESA to relay this information into the regular paying office so they may take the necessary recovery action.
3.	Payday
With a few exceptions, such as monthly and weekly pay, the official payday is every second Wednesday commencing Wednesday, January 15, 1992.
3.1	Bi-weekly pay system
The TBS authorized the introduction of a bi-weekly pay system for employees who were being paid on a semi-monthly basis, and subsequently directed that bi-weekly pay would become effective April 1, 1969. With a few exceptions, the system applies to employees of departments and other portions of the Public Service listed in Schedule I, Part I of the Public Service Staff Relations Act.
3.1.1	Bi-weekly pay formulae
Since bi-weekly pay periods and calendar years do not coincide, several factors are used when determining entitlements for employees paid on a bi-weekly basis. The following describes how these factors were determined.  
Average number of calendar days in a year
This number is based on the fact that calendar years are of two (2) lengths and that every fourth (4th) calendar year is a leap year consisting of 366 calendar days. Therefore, over a four (4) year period there is an average of 365.25 calendar days per year.
Year 1: 365 calendar days
Year 2: 365 calendar days
Year 3: 365 calendar days
Year 4: 366 calendar days
           1461  4 = 365.25 average calendar days per year
Four (4) week gross factor of 13.044
The 13.044 bi-weekly pay factor was arrived at by the fact that there is an average of 365.25 calendar days in a year with twenty-eight (28) calendar days in a four (4) week pay period. Dividing the average yearly calendar days by twenty-eight (28), results in the four (4) week bi‑weekly pay factor of 13.044.
365.25  28 = 13.044
Two (2) week gross factor of 26.088
The 26.088 bi-weekly pay factor was arrived at by the fact that there is an average of 365.25 calendar days in a year with fourteen (14) calendar days in a two (2) week pay period. Dividing the average yearly calendar days by fourteen (14), results in the two (2) week bi‑weekly pay factor of 26.088.
365.25  14 = 26.088
Weekly factor of 52.176
The 52.176 bi-weekly pay factor was arrived at by the fact that there is an average of 365.25 calendar days in a year with seven (7) calendar days in a one (1) week pay period. Dividing the average yearly calendar days by seven (7), results in the weekly bi-weekly pay factor of 52.176.
365.25  7 = 52.176
Note: When the bi-weekly pay factors of 13.044, 26.088 and 52.176 were determined, it was decided not to round up on the third (3rd) decimal place. The rationale being that it would provide a lesser, albeit not significant, benefit to employees.
Example
OE-DEO 3 earning $27,642 per annum
$27,642  13.044 = $2119.14	

$27,642  13.045 = $2118.98	

Average days of work in a calendar year
Since there is an average of 52.176 weeks in a year, employees with a scheduled five (5) days of work per week, work an average of 260.88 days per year.
52.176  5 = 260.88
Average hours of work in a calendar year
The average hours of work in a calendar year is arrived at by multiplying the hours of the scheduled workweek by 52.176, the average number of weeks in a calendar year.
Example 1 (40 hour scheduled workweek)
40  52.176 = 2087.04 hours per year
Example 2 (37 1/2 hour scheduled workweek)
37 1/2  52.176 = 1956.6 hours per year
3.2	Pay periods
For employees paid at an annual or hourly rate, the official pay period is fourteen (14) calendar days commencing on Thursday and ending on Wednesday, with a net cheque issued at the end of each pay period.
There will be twenty-six (26) official fourteen (14) day pay periods each year except in every twelfth (12th) year when there will be twenty-seven (27) pay periods, e.g. calendar year 2002.
3.3	Pay release
Subject to the availability of pay cheques, operational considerations related to their verification and distribution, and any other direction from the TBS, deputy heads are to release the cheques on the official payday. Where payment is by means of direct deposit, the payment date is also on the official payday.
Note 1: Direct deposit payment statements are to be released to employees on the payment date, i.e. on the official payday. 
Note 2: Some financial institutions may allow employees access to their pay cheque prior to the official payday. This is not the federal government advancing the payday but in fact the financial institution advancing their own funds. 
Pay cheques, where available, for those employees for whom one or more consecutive days of rest, travel, vacation leave, or other authorized absence with pay include the official payday, may be released on the working day immediately preceding the first day of authorized absence; however, the employees must not cash or deposit these cheques before the official payday.
No employee may demand delivery of a cheque before the official pay date, as the authority is permissive only with the TBS having the sole authority for allowing the early release of cheques prior to the official payday.
The early release of pay cheques does not entitle employees to cash or deposit them in advance of the official payday. Consequently, departments must obtain an undertaking from the employee that the cheque will not be cashed or deposited earlier than the official payday.
Example 1
•	The employee is on authorized absence on Wednesday, the payday. 
•	The employee may be given the pay cheque on Tuesday but may not cash it until Wednesday, the official payday.
Example 2
•	The employee is on authorized absence for every day of the pay week (June 30 2003 to July 4, 2003). 
•	The employee may be given the pay cheque on the Friday (June 27, 2003) preceding the pay week (the working day immediately preceding the authorized absence), but may not cash the cheque until the following Wednesday, (July 2, 2003) the official payday. 
When the official payday falls on a designated holiday or on a day during which local financial institutions are not open to the public:
•	Pay cheques normally released on that day are to be distributed and may be cashed or deposited on the first business day immediately preceding the designated holiday or non-business day.
•	Direct pay deposit payments normally made on that day are to be made on the first business day immediately preceding the designated holiday or non-business day. 
Example 1
Wednesday is a designated holiday - all release dates would be advanced by one day; cheques normally distributed on Wednesday would be distributed on Tuesday, and may be cashed or deposited on that day. Direct pay deposit payments would also be made on Tuesday. Direct deposit payment statements would be distributed to employees on Tuesday.
Example 2
Tuesday and Wednesday are designated holidays - cheques normally distributed on Wednesday would be distributed on Monday. Direct pay deposit payments would also be made on Monday. Direct deposit payment statements would be distributed to employees on Monday.
When cheques have to be mailed, they are to be placed in the mail on time to ensure arrival on the official payday.
3.4	Enveloping pay cheques
To ensure the protection of privacy, as required by the Privacy Act, pay cheques, cheque stubs, direct deposit payment statements, and federal and provincial income tax statements must be enveloped prior to distribution.
To eliminate the necessity of each department providing their own enveloping services, PWGSC has agreed to envelop all federal government employees’ pay cheques and federal and provincial income tax statements prior to their distribution to departments. All pay cheques, cheque stubs, direct deposit payment statements or income tax statements, not enveloped by PWGSC must be enveloped by departments prior to their distribution.
Window envelopes will be used, allowing the pay office number, department identification code, paylist number, employee’s name and in some cases the mailing address to be visible.
PWGSC will continue to sort and distribute pay cheques by department and paylist number. It is the responsibility of departments to verify that the cheques received correspond to the paylist. A sample verification for a small number of cheques could include a match of the cheque number, visible through the envelope window, to the cheque number included on the payroll register for the paylist.
4.	Deposit of regular pay
4.1	Direct deposit service
As of September 1st 1992, direct deposit is mandatory for all persons newly appointed from outside the Public Service on an indeterminate basis or for a specified period where the term is greater than, or is extended beyond, six months.
There are administrative reasons which would make mandatory direct deposit not feasible or practical, such as inadequate banking facilities, issuance of employees’ pay on a weekly basis or in arrears, or constant changes to the employee’s salary because of fluctuating hours of work or frequent periods of leave without pay.
In these or similar circumstances, departments have the authority to pay employees appointed on or after September 1, 1992, by cheque. Such arrangements are to be considered temporary. The employees concerned are to be informed in writing of the temporary use of cheques and that they will be subject to direct deposit once their status changes.
In extenuating circumstances, and at the written request of the employee, Deputy Heads and Heads of agencies may also authorize the use of cheques.
The monies will be credited to the employee’s account for the start of the business day of the official payday. Example, for an employee on current bi-weekly pay, for the pay period May 22, 2003, to June 4, 2003, the official pay date is Wednesday, June 4, 2003.
Cheque stubs and direct deposit payment statements indicating entitlements, deductions and net payment amount will continue to be issued for distribution to employees. Employees are responsible to notify personnel of any change of address to ensure all distributed information can be delivered.
Supplementary payments, regular arrears pay cheques, and other adjustment payments will continue to be issued through the paper cheque.
Employees using the Direct Deposit Service must complete the Direct Deposit Enrolment Request Form, PWGSC 8437 and then submit the form to their personnel office with the appropriate voided cheque. The personnel office will create the pay input (commence/amend/stop) and submit it to the appropriate pay office. Instructions for pay input are contained in the Personnel-Pay Input Manual, (PPIM) section 4-4-12.
It should be noted that when an employee changes bank accounts, the old account must remain open until a deposit is reflected through the pay system under the new account.
To prevent the payment from being credited to the recipient’s account in the cases of overpayments due to SOS, T-SOS, LWOP, etc. or any other reason for non-entitlement, personnel staff should follow the instructions for either an “Intercept” or “Recall” action contained in the Personnel-Pay Input Manual, (PPIM) Sections 7-5, 7-5-1 and 7-5-2.
On occasion, a “Reject” will prevent the direct deposit transaction due to an error that did not pass the various system edits during the processing phase. When a reject occurs, the PWGSC Pay Office will issue a Series 422 Replacement Cheque for the same amount as the direct deposit reject. Reference should be made to the Personnel-Pay Input Manual, (PPIM) Sections 7.5 and 7.5.3 for additional information and instruction.
In the event that an employee advises that the payment has not been deposited on the due date and it has been determined that the payment has not been reported as an intercept, recall or reject, departments and agencies must initiate a “Trace Request” to determine why. Refer to Personnel-Pay Input Manual, (PPIM) Sections 7-5 and 7-5-3 for additional information and instructions regarding the possible issuance of a duplicate payment.
4.2	Manual deposit
Employees requesting to have their pay cheques mailed to a financial institution should be advised to subscribe to the Direct Deposit Service.
The mailing of pay cheques for deposit into an account, in an approved financial institution in Canada, may be consented to in special circumstances only. In this regard, the practice of regularly mailing pay cheques to financial institutions for deposit on behalf of employees must stop, except where the Direct Deposit Service is unavailable to employees. For example, departments may consent to mailing a pay cheque to a financial institution where the employee requesting this option is in travel status for a short period on an irregular basis.
The written authorization of the employee, including a waiver of responsibility, is required. This authorization must indicate the name, branch and address of the financial institution in which the deposit is to be made; and the account number and type of account as applicable (savings, current, personal chequing, etc.).
Salary cheques to be deposited will be stamped “For deposit only to the credit of the payee.” A deposit advice (slip, letter or list) will be completed in duplicate, dated the date the employee would ordinarily receive the pay cheque and will indicate other necessary particulars (account numbers, etc.).
The original deposit advice and the pay cheque will be mailed to arrive at the applicable financial institution on the day prior to the pay date, so that the proceeds can be deposited to the employee’s account on the pay date. The depositing departmental office will retain the duplicate deposit advice.
The department will detach the cheque stub before mailing, and along with the duplicate deposit advice pass them to the employee. Registered mail will not be used.
Staples shall not be used on cheques because they must be processed through the computer system of the Cheque Redemption Control Directorate of PWGSC as well as the financial institution in which the deposit is made.
No compensation shall be paid to the financial institution by the government for providing this service.
5.	Payments to a third party
The payment of salary and allowances to someone other than the employee is generally prohibited. This section outlines provisions for deceased employees and mentally or physically incapacitated employees.
5.1	On behalf of a mentally or physically incapacitated employee
Due to the legal issues related to payments on behalf of a mentally or physically incapacitated employee, specific documents such as a Power of Attorney may be required and therefore, the departmental Legal Services should be consulted.
5.2	On behalf of a deceased employee
The general authority whereby money owing to the estate of a deceased person may be paid to an individual claimant is the Payments to Estates Regulations, 1996.
Payments of salary payable to a deceased employee will be issued to the estate of the employee or to a person entitled by law to share in the estate of the deceased employee.
Services Pay Directive 1989-089 (33) indicates the statutory deductions recoverable at source, appropriate exemptions and income tax forms to be utilized for the payment of entitlements after an employee’s death.
5.2.1	Payments where no documents are required
No documentation is required for the payment of Returned Soldiers Insurance Premiums or Veterans Insurance Premiums where the total amount payable is less than $500. Payment is subject to applicable provincial laws, or conditions under any applicable provincial laws that have not been complied with.
Where these premiums are refundable to the estate of the insured person, payment may be made to the beneficiary or beneficiaries under the insurance contract upon approval by the Legal Branch, PWGSC.
5.2.2	Payments requiring supporting documents
Where the aggregate of amounts payable by the Crown to the estate of the deceased person do not exceed the amounts stated below, payment may be made to the claimant upon submission of the required documents and approval of the documents by the appropriate legal advisors within the department:
•	An unlimited amount payable out of the Government Annuities Account to the estate of a person who was domiciled in the Province of Quebec and who died intestate, i.e. having no will at time of death.
•	$25,000 where the deceased person had no will and the nature of the assets and the estate does not warrant obtaining letters of administration of the estate.
•	$100,000 where the deceased person had a will and the nature of the assets and the estate does not warrant obtaining a probate of the will.
5.2.3	Documents required
The following documents are required:
•	Statutory Declaration Form Schedule I of the Payments to Estates Regulations, 1996, signed by the person to whom payment is to be made.
•	Release Form Schedule II of the Payments to Estates Regulations, 1996 signed by all beneficiaries other than the declarer, or signed by the legal guardian on behalf of minors.
•	A certified copy of the Will, if there is one.
The claimant may also be requested to provide additional information or material.
The responsible officer must ensure that the forms have been properly completed and that all amounts owing to the estate by the Crown are listed on the Statutory Declaration Form, including the final salary and pension payment, where applicable.
5.2.4	Returned cheques
Cheques issued to a deceased person must be forwarded to the paying office for re-issuance to the estate or the claimant.
6.	Vacation pay advance
Some collective agreements provide for payment of estimated net salary for vacation periods of two or more complete weeks upon the employee’s written request. Such pay advances shall be a first charge against any subsequent pay entitlements and shall be recovered in full before any further payment of salary.
PWGSC requires that a request for vacation pay advance should be received in the paying office at least five weeks in advance of the date the cheque is required in the department. (Reference: Personnel-Pay Input Manual (PPIM) Section 5-2.)
The control of the payment and recovery of vacation pay advances by the paying office requires their identification by departmental line object.
7.	Labour disruptions (strike)
7.1	Terms and conditions of employment
When a lawful strike occurs, the collective agreement affecting the employees in the bargaining group has expired. The terms and conditions of employment of employees in the bargaining unit, who continue to work, will be governed by those set out in the Public Service Terms and Conditions of Employment Regulations or such other regulations as the TBS may prescribe under the Financial Administration Act.
The Personnel-Pay Input Manual (PPIM) Chapter 6 – Work Disruption Plan – outlines the plans and procedures for handling pay cheques for employees who are engaged in work stoppage activities. The TBS and PWGSC will issue notices to all departments by e-mail and through the pay system of procedures to follow while a strike is on.
Following is guidance on the recovery of overpayments resulting from unauthorized absences due to strike activity. The procedures apply to members of a bargaining unit that are in a legal strike position, as well as members of other bargaining units who support the labour disruption.
The Financial Administration Act (Section 155(3)) requires that salary overpayments be recovered in full from the first available funds payable to the employee. For the recovery of overpayments resulting from strike activity, the TBS is authorizing departments to recover the lesser of four (4) days’ pay or the actual number of strike days, per pay period until recovery action is completed. Departments may be required to temporarily stop certain voluntary deductions (such as credit union deductions) to ensure that the four (4) day recovery can be made in full. Every effort should be made to ensure that negative entitlements do not result when regular pay is processed.
Pay Procedures
Employees belonging to bargaining units that are in a legal strike position will continue to be paid normally until strike activity takes place.
In the event of labour disruptions, the following procedures for handling the pay of striking employees will apply:
•	The TBS will inform PWGSC whether and when to cease dues check-off for affected bargaining units.
•	Pay cheques and direct deposit payments will continue to be produced and issued to striking employees on the regular payday.
•	Salary overpayments due to strike activity during any pay period will be recovered from the regular pay for a subsequent pay period. As specified above, the recovery rate is the lesser of four (4) days’ pay or the actual number of strike days. In the event that an overpayment remains, the balance will be recovered from subsequent pay period(s).
In this regard, it is essential that managers record the dates of withdrawn services for each employee and departments maintain official records. As well, some allowances such as bilingualism bonus and terminable allowances will have to be recovered if employees fail to meet the eligibility criteria.
Depending on the nature and extent of strike activities and the availability of pay processing personnel in departments, agencies and PWGSC paying offices, TBS (in co-operation with PWGSC) may invoke special procedures regarding the processing of pay transactions during a labour disruption. Should this take place, details would be provided through a further communication.
7.2	Deductions and benefits
7.2.1	Dues check-off
The Public Service Staff Relations Act (Section 52.1) requires that employees occupying designated positions continue to pay union dues while the bargaining unit is in a legal strike position. Departmental compensation advisors are reminded to ensure that the exclusion code of the PWGSC master employee record (MER) reflects 15 for employees who occupy designated positions.
7.2.2	Superannuation
Time absent from work without pay due to strike activity is not considered as pensionable service and contributions will not be made.
7.2.3	Supplementary Death Benefit
Deductions will be made if there are sufficient earnings in the month.
Where there are insufficient earnings and a deduction cannot be made, coverage will be maintained and deficiencies will be collected from future earnings. If death occurs during the strike, any outstanding contributions will be collected from the Supplementary Death Benefit payment.
7.2.4	Disability and Health Insurance
Coverage will continue for the period in respect of which deductions have been made.  All other circumstances pertaining to disability insurance will be subject to special instructions to be issued by TBS depending upon the length of the strike.
Remittances may be delayed beyond normal dates to take into account adjustments that have been made to the pay of employees involved in labour disputes.
7.2.5	Isolated Posts and Government Housing Directive
Pursuant to the Isolated Posts and Government Housing Directive there shall be deducted from the allowances an amount equal to the period that an employee was on strike.
7.2.6	Foreign Service Terms and Conditions of Employment Directive
Notwithstanding the provisions of the TBS policy on strikes, the Foreign Service Terms and Conditions of Employment Directive with the exception of Directive 56 (Foreign Service Incentive Allowances) and Directive 58 (Post Differential Allowance) shall continue to apply in a legal strike situation. 
7.2.7	Canada and Quebec Pension Plans
Canada and Quebec Pension Plan deductions are based on actual earnings. Deductions should continue to be made to the extent that there are earnings.
7.2.8	Other benefits
Generally, the rule is that other benefits cease for employees on strike.
7.3	Terminations while participating in strike activity
Employees who decide to terminate their employment with the Public Service should advise their manager in writing. Once approved by the manager, the resignation notice is forwarded to the departmental personnel office where the necessary action is taken to close and finalize the employee’s pay account.
8.	Specified period appointments during extended periods of leave without pay (dual employment)
8.1	Purpose
This section establishes the procedures to be applied where an employee, while on an extended period of leave without pay, accepts a specified period appointment, commonly referred to as dual employment, with another PSSRA I-I organization.
Refer to Appendix A at the end of this module for a chart that is an abbreviation of the contents of this section. The chart was designed to assist with the determining of benefits, status, etc. of employees accepting specified period appointments during leave without pay.
Note: On occasion, an employee on authorized leave without pay may accept specified period employment with another organization. These types of cases must be examined closely to determine if the employee is using the leave for other than for which it was granted. For instance, employees granted leave without pay for maternity leave or parental leave should not be accepting alternate employment. This is contrary to the reason for which the leave was originally granted. For these cases, the employee should be terminating their leave.
In other instances, such as relocation of spouse, there is nothing wrong with the employee accepting alternate employment at the relocation city.
8.2	Definitions
For the purposes of this section the following terms are defined:
home department (ministère d'attache) — is the department granting the leave without pay;
home position (poste d'attache) — is the position occupied by the employee with the home department;
host department (ministère d'accueil) — is the department appointing the employee for a specified period;
host position (poste d'accueil) — is the position occupied by the employee with the host department.
PSTCER: Public Service Terms and Conditions of Employment Regulations (RCEFP);
LWOP: leave without pay (CNP).
8.3	Employee data contained in departmental personnel files
The home department will maintain the employee’s permanent files and records and the host department will forward their employee file(s) to the home department when the specified period appointment has expired.
8.4	Terms and conditions applicable to the specified period appointment
Employees who are appointed for a specified period of three (3) months or more are subject to the collective agreement from the first day of the appointment.
Employees initially appointed for a specified period of less than three (3) months are subject to the collective agreement from the date when it is known that their appointment will exceed three (3) months.
Employees who are appointed for a specified period of less than three (3) months are subject to Section 52 of the PSTCER until they have completed a period of three (3) months of continuous employment with no break in excess of five (5) working days.
Note: Where a seasonal employee, subject to a collective agreement, is employed during the off-season to perform duties of a casual nature, that employee shall continue to be accorded the terms and conditions of the collective agreement applicable to the host position.
8.5	Rate of pay
The rate of pay of the home position is not considered in establishing the rate of pay for the specified period appointment, and the rate of pay in the specified period appointment is not considered when the employee returns to the home position or is appointed to another indeterminate position.
The rate of pay shall be calculated as for a new appointment to the Public Service.
Departments have delegated authority to offer a rate of pay above the minimum for term appointments of employees on leave without pay. This flexibility only exists, however, if the term appointment is to an equivalent or lower level position.
In either of the above two situations, the rate of pay offered cannot exceed the rate of pay that would be applicable if a transfer were effected.
Exceptions
The rate of pay of the home position may be protected in situations where the Work Force Adjustment Policy applies.
Where, during the period of specified period appointment, LWOP with the regular department is terminated in writing, dual employment ceases and the promotion and deployment and transfer by appointment rules apply as would the carrying forward of benefits previously earned with effect from the date of the termination of the LWOP.
8.6	Leave credits
Vacation and sick leave credits earned in the home position remain banked until the employee returns to the home position or ceases employment in the home position.
On appointment to a term of three (3) months or more, or after completion of three (3) months continuous employment in the specified period appointment, the employee can use the accumulated sick leave and earns vacation leave at the rate applicable to the combined period of service (i.e. the service prior to the leave without pay and during the specified period appointment).
8.7	Public Service Superannuation Act (PSSA) / Supplementary Death Benefit (SDB)
A contributor to the PSSA plan and the SDB plan in the home position who, while on leave without pay, accepts a full-time specified period appointment, will have contributions calculated on the salary applicable to the specified period appointment beginning with the date of appointment regardless of the length of the period specified.
A contributor to the PSSA plan and the SDB plan in the home position, who, while on LWOP, accepts a part-time specified period appointment of less than twelve (12) hours per week, will have arrears owing at the full-time rate for the total period of LWOP. No contributions will be taken for the part-time specified period appointment.
Deficiencies in contributions for the period of LWOP, excluding the period of the specified period appointment, are calculated on the salary applicable to the regular position.
The collection of deficiencies for periods of LWOP shall be deferred until the employee returns to indeterminate status.
A non-contributor to the PSSA plan and the SDB plan in the home position, who, while on LWOP, accepts a part-time specified period appointment, will be subject to the PSSA plan and the SDB plan in the specified period appointment, based on the total hours of the assigned workweeks, of both the home position and the host position. Contributions are required based on the rate of pay of the specified period appointment.
Example 
If an employee on LWOP from a part-time position (10 hours AWW), accepts a part-time specified period appointment, (7 1/2 hours AWW) will have the hours of work of both positions totalled (17 1/2 hours) to determine the employee’s eligibility to the PSSA plan and the SDB plan.
8.8	Insurance plans
For the purposes of calculating Disability Insurance (DI) and Long-Term Disability Insurance (LTD), the salary applicable for Superannuation contributions shall apply. Similarly, current deductions based on the assigned workweek (AWW) are required regardless of the length of the specified period appointment, while the recovery of deficiencies for the home position shall be deferred until the return to indeterminate employment.
As there is no break in service, employees who previously opted out of insurance coverage retain their original option.
Where the employee is a member of the Public Service Management Insurance Plan (PSMIP) through the home department, the host department will recommence the employee’s premium deductions from the salary of the term appointment.
If the employee is not eligible to participate in Public Service Management Insurance Plan (PSMIP) with the home department but becomes eligible in the specified period appointment and decides to apply for coverage, the coverage can continue after the specified period appointment ceases.
Employees may request to have the Provincial Health Insurance and Public Service Health Care Plan (PSHCP) premiums deducted from the salary of the term appointment.
The employer-paid coverage under the Dental Care Plan (DCP) with the home position will resume the first of the month following the date of appointment to the SPA, for a member who is on LWOP other than for the following reasons:
•	Maternity 
•	Parental leave (within the 52-week period following the birth or adoption of a child) 
•	Illness or disability 
•	Education to the advantage of the employer 
•	Serving with another organization recognized as being to the advantage of the department or to the government 
•	To serve with the Canadian Forces 
•	To participate in a leave with income averaging or pre-retirement leave arrangement.
8.9	Continuous employment and continuous service
Notwithstanding the provisions of a collective agreement or other relevant authority, all periods of specified period appointments under PSSRA Schedule I, Part I Service occurring during the period of LWOP are included in the calculation of continuous employment and continuous service.
8.10	Cessation of specified period employment with host department
At the end of the specified period appointment, benefits associated with the specified period appointment are liquidated in accordance with the relevant terms and conditions of employment for the specified period appointment.
On return to the indeterminate status of the home position, periods of employment that occurred during the LWOP count for the purposes of continuous employment.
When the employee returns to the home department, only sick leave credits can be carried over. Vacation leave credits, must be paid out by the host department.
8.11	Cessation of employment with home department
At the end of the period of LWOP it is the home department’s responsibility to ensure that either the employee returns to duty or there is a legal termination of the employment. Generally, this could take place only through one of the following actions:
•	Resignation, when the employee chooses not to return to work and so notifies the employer. This also applies where the employee intends to remain in the specified period appointment position.
•	Lay-off, where a function has been discontinued or there is a clear lack of work - this would apply only where the individual indicates an intention to return to the home department.
•	End of priority status (termination as per subsection 30(4) of the PSEA).
If an authorized termination action is not taken, the employee retains employee status and may continue indefinitely to accrue continuous employment and the benefits that derive from having this status. The employment in the home department would remain separate and distinct.
8.12	Re‑establishment of pay status and carry over of benefits from the home department
Following termination of the LWOP, and employment with the home department, all benefits based on continuous employment are carried forward. The employee’s rate of pay will be re-established pursuant to the relevant terms and conditions of employment based on the employee’s rate of pay in the home department or in the specified period appointment position whichever provides the greater rate of pay, with effect from the date indicated on the Letter of Offer (i.e. the date the LWOP is terminated).
The host department will arrange to have a Letter of Offer completed in order to provide the necessary authorization for amending the employee’s pay status.
On termination of the LWOP, the home department will arrange to send their files containing the employee’s personal data, along with the Report of Previous Service, to the host department.
Note: No payment will be issued from the home department.
Example 1
The home department approves a period of LWOP from May 2, 2002, to April 30, 2003, for an indeterminate employee.
•	CR-05 at the maximum of salary range.
•	Vacation leave balance: 2 days as of May 1, 2002.
•	Sick leave balance: 123 days as of May 1, 2002.
The employee accepts a specified period appointment CR-03 in the host department for the period April 15, 2003, to June 30, 2003, (less than 3 months).
•	Rate of pay is established in accordance with the PSTCER (Section 52).
•	This section applies for the first three (3) months of employment.
•	There is no entitlement to vacation leave.
•	Sick leave credits will accumulate but there is no provision for granting sick leave with pay under Section 52 of the PSTCER.
Effective May 1, 2003, the individual’s indeterminate employment is terminated in the home department in accordance with the relevant authorities (e.g. lay-off, resignation, etc.).
•	The rate of pay for the CR-03 position in the host department is re-established using the promotion, deployment and transfer by appointment rules with effect from May 1, 2003, because as of that date the employee is no longer in a dual employment situation. The employee’s salary for the specified period appointment as of May 1, 2003, will be recalculated.
•	All vacation and sick leave credits from the home department are brought forward and they, together with the sick leave credits accumulated in the host department will be accessible when the employee completes three (3) months or is appointed to an indeterminate status. 
•	No termination benefits (e.g. severance pay, unused leave) are to be paid out by the home department. These benefits will be liquidated based on the rate of pay in effect on the employee’s termination of employment from the host department.
•	The employee will receive 4% vacation pay in lieu of vacation leave in respect of the period April 15, 2003, to June 30, 2003.
Example 2
The home department approves a period of LWOP from April 1, 2002, to March 31, 2005, for an indeterminate employee.
•	CR-05 at the second step of the salary range.
•	Vacation leave balance: 2 days as of March 31, 2002.
•	Sick leave balance: 123 days as of March 31, 2002.
•	Last increment date: February 11, 2002.
The employee accepts a specified period appointment CR-05 in the host department for the period September 15, 2003, to April 1, 2005, and is later reappointed, with no break in employment, for another specified period appointment CR-05 to expire July 31, 2005.
•	September 15, 2003, appointed at the minimum of the CR-05 range.
•	The PA/CR Collective Agreement applies as of September 15, 2003.
•	Vacation leave begins to accumulate as provided by the PA/CR Collective Agreement; as of September 15, 2003.
•	Effective September 13, 2004, the employee receives a statutory increase to the second step of the CR‑05.
Effective April 1, 2005, the individual’s indeterminate employment is terminated in the home department.
•	The rate of pay for the CR-05 position in the host department is re-established using the promotion, deployment and transfer by appointment rules with effect from April 1, 2005. As of April 1, 2005, the employee is no longer in dual employment status.
•	After re-establishing the rate of pay on termination of the LWOP the time worked in the specified period appointment position is counted for increment purposes so that the employee is assigned to the 3rd step of the CR-05 effective April 1, 2005.
•	The balance of time in excess of the increment period for the specified period appointment position, in addition to any period of the time accrued toward the next increment in the home department before the LWOP began, is also considered in establishing the increment date for the fourth step of the CR-05. The next increment is due August 1, 2005.
•	All vacation and sick leave credits from the home department are brought forward and combined with the leave credits accumulated in the host department.
•	No termination benefits (e.g. severance pay, unused leave) are to be paid out with the home department. These benefits will be liquidated based on the rate of pay in effect on the employee’s future termination of employment of the host department.
8.13	Public Service Superannuation Act (PSSA) / Supplementary Death Benefit Plan (SDB) and Insurance plan deficiencies.
Deficiencies of contributions for the PSSA plan, the SDB plan, the DI and LTD insurance plans, in respect of the period of LWOP preceding the appointment to the specified period appointment position in the host department (from May 2, 2002, to April 30, 2003, in example 1), will be recoverable effective from the date of termination of the LWOP (May 1, 2003 in example 1) based on the salary of the former position (CR-05 in example 1). Current deductions, based on the salary of the specified period appointment position, will be affected by any change to the specified period appointment rate of pay.
Where the employee chose to continue direct payments for coverage under the PSMIP during the period of dual employment, such payments will cease when the LWOP ends. The host department must determine the level of PSMIP life insurance coverage applicable in the home department and begin deductions at that rate.
9.	Dual remuneration
9.1	Purpose
This section establishes the procedures to be applied where employees are in receipt of salary for more than one position in the Public Service.
9.2	Rate of pay
When an employee is appointed to a second position, the rate of pay shall be determined as if it was an initial appointment to the Public Service and no consideration shall be accorded to the regular position.
9.3	Union dues
If an employee is subject to a collective agreement in more than one position, dues must be deducted from the salary for each position.
However, the bargaining agent concerned has the authority to waive deductions from one of the positions. If the same bargaining agent represents the employee, departments and agencies should seek the union’s agreement to make only one deduction. 
9.4	Pension and insurance plans
The type and duration of each appointment affect the eligibility to contribute to pension and insurance plans in each position.
9.4.1	Public Service Superannuation Act (PSSA) / Supplementary Death Benefit Plan (SDB)
Contributions are required:
•	If a person occupies two (2) or more part-time positions each with an assigned workweek (AWW) of less than twelve (12) hours, but whose total hours equal twelve (12) hours or more. 
•	If a person occupies a full-time position and a part-time position.
•	If a person occupies two or more full-time positions (i.e. an average scheduled workweek of at least 30 hours). It should be noted that contributions are taken only in respect of the first authorized salary. 
Where a person is employed in more than one department, contributions will be deducted at source by each department.
9.4.2	Disability Insurance (DI) and Long-Term Disability Insurance (LTD)
An employee who holds a full-time and part-time position or more than one part-time position is eligible to participate in either the DI or LTD plan, as applicable.
The sum of the hours worked in the part-time employment cannot be used to determine eligibility.
Coverage and premiums will be based on the sum of both salaries adjusted to the next highest multiple applicable.
Where an individual is employed in more than one department, premiums will be deducted at source by each department.
9.4.3	Public Service Management Insurance Plan (PSMIP)
The employee needs only to be excluded from the collective bargaining process and meet the other eligibility criteria in only one of the appointments.
A member of the plan, who is in receipt of a salary in respect of a full-time and part-time appointments or of more than one part-time appointment shall have coverage (and pay premiums) based on the sum of both salaries adjusted to the next highest multiple applicable.
Where more than one department or pay office is involved, premiums can only be deducted from one position.
9.5	Leave credits
While an employee is in a dual remuneration situation, leave earned in one position cannot be credited to the other position.

Appendix A – Specified period appointment (SPA) during the period of leave without pay (dual employment)
Current tenure during the LWOP period
(home position)
Full-time
or
Part-time
AWW greater than 1/3 of the SWW	Specified period appointment
(SPA)
(host position)
Full-time or
Part-time AWW greater than 1/3 of the SWW	Rate of pay on appointment to SPA
(host position)	Subject to collective agreement
(host position)	PSSA/SDB
DI or LTD/PSMIP
Recovery of deficiencies
(home position)	PSSA/SDB
(host position)	DI or LTD/PSMIP
DCP
(host position)	Sick and annual leave credits
(home position)	Sick and annual leave credits
(host position)	
Indeterminate	Term less than 3 months	Minimum
or
above the minimum but cannot exceed the rate established by applying the deployment and transfer by appointment rule	Section 52 of the PSTCER	The PSSA plan and SDB plan contributions owed for the period of LWOP that precedes and follows the SPA are based on the salary attached to the home position.
DI or LTD/PSMIP premiums owed for the period of LWOP that precedes and follows the SPA are based on the salary attached to the home position.	Contributor
Contributions calculated on the salary of the SPA	DI or LTD Participant
Deductions calculated on the salary of the SPA
PSMIP participant with the home department, deductions with the host department calculated based on the salary of the SPA	Remain banked until the employee returns to the home department or ceases employment in the home position.	Accumulates sick leave credits but cannot use.
Receives 4% vacation pay in lieu of vacation leave	
Indeterminate						The DCP employer-paid coverage with the home position will resume the first of the month following the SPA regardless of the duration of the SPA			
	Term of 3 months or greater but less than 6 months	Same as above	Yes and the PSTCER	Same as above	Same as above	Same as above	Same as above	Accumulates as per the collective agreement or the PSTCER	
	Term equal to 6 months	Same as above	Yes and the PSTCER	Same as above	Same as above	Same as above	Same as above	Accumulates as per the collective agreement or the PSTCER	
	Term greater than 6 months	Same as above	Yes and the PSTCER	Same as above	Same as above	Same as above	Same as above	Accumulates as per the collective agreement or the PSTCER	
Indeterminate	Casual	Same as above	Section 52 of the PSTCER	Same as above	Same as above	Same as above	Same as above	Accumulates sick leave credits but cannot use.
Receives 4% vacation pay in lieu of vacation leave	
	Term less than 3 months	Minimum
or
above the minimum but cannot exceed the rate established by applying the deployment and transfer by appointment rule	Section 52 of the PSTCER	The PSSA plan and SDB plan contributions owed for the period of LWOP that precedes and follows the SPA are based on the salary attached to the home position.
DI or LTD/PSMIP premiums owed for the period of LWOP that precedes and follows the SPA are based on the salary attached to the home position.	Contributor
Contributions calculated on the salary of the SPA	DI or LTD/PSMIP
Not applicable
The DCP employer-paid coverage with the home position will resume the first of the month following the SPA regardless of the duration of the SPA	Remain banked until the employee returns to the home department or ceases employment in the home position.	Accumulates sick leave credits but cannot use.
Receives 4% vacation pay in lieu of vacation leave	
Indeterminate	Term of 3 months or greater but less than 6 months	Same as above	Yes and the PSTCER	Same as above	Same as above	Same as above	Same as above	Accumulates as per the collective agreement or the PSTCER	
	Term equal to 6 months	Same as above	Yes and the PSTCER	Same as above	Same as above	Same as above	Same as above	Accumulates as per the collective agreement or the PSTCER	
	Term greater than 6 months	Same as above	Yes and the PSTCER	Same as above	Same as above	Same as above	Same as above	Accumulates as per the collective agreement or the PSTCER	
	Casual	Same as above	Section 52 of the PSTCER	Same as above	Same as above	Same as above	Same as above	Accumulates sick leave credits but cannot use.
Receives 4% vacation pay in lieu of vacation leave	
Indeterminate	Term less than 3 months	Minimum
or
above the minimum but cannot exceed the rate established by applying the deployment and transfer by appointment rule	Section 52 of the PSTCER	When applicable, the PSSA plan and the SDB plan contributions owed for the period of LWOP that precedes and follows the SPA are based on the salary attached to the home position.	Contributor
Contributions calculated on the salary of the SPA	Not applicable	Remain banked until the employee returns to the home department or ceases employment in the home position.	Accumulates sick leave credits but cannot use.
Receives 4% vacation pay in lieu of vacation leave	
	Term of 3 months or greater but less than 6 months	Same as above	Yes and the PSTCER	Same as above	Same as above	Same as above	Same as above	Accumulates as per the collective agreement or the PSTCER	
	Term equal to 6 months	Same as above	Yes and the PSTCER	Same as above	Same as above	Same as above	Same as above	Accumulates as per the collective agreement or the PSTCER	
Indeterminate	Term greater than 6 months	Same as above	Yes and the PSTCER	Same as above	Same as above	DI or LTD Participant
Deductions calculated on the salary of the SPA
Eligible for the DCP employer-paid coverage	Same as above	Accumulates as per the collective agreement or the PSTCER	
	Casual	Same as above	Section 52 of the PSTCER	Same as above	Same as above	On completion of 6 months, same as above	Same as above	Accumulates sick leave credits but cannot use.
Receives 4% vacation pay in lieu of vacation leave	
Indeterminate	Term less than 3 months	Minimum
or
above the minimum but cannot exceed the rate established by applying the deployment and transfer by appointment rule	Section 52 of the PSTCER	When applicable, the PSSA plan and the SDB plan contributions owed for the period of LWOP that precedes and follows the SPA are based on the salary attached to the home position.	Contributor
Contributions calculated on the salary of the SPA	Not applicable	Remain banked until the employee returns to the home department or ceases employment in the home position.	Accumulates sick leave credits but cannot use.
Receives 4% vacation pay in lieu of vacation leave	
	Term of 3 months or greater but less than 6 months	Same as above	Yes and the PSTCER	Same as above	Same as above	Same as above	Same as above	Accumulates as per the collective agreement or the PSTCER	
	Term equal to 6 months	Same as above	Yes and the PSTCER	Same as above	Same as above	Same as above	Same as above	Accumulates as per the collective agreement or the PSTCER	
	Term greater than 6 months	Same as above	Yes and the PSTCER	Same as above	Same as above	Same as above	Same as above	Accumulates as per the collective agreement or the PSTCER	
Indeterminate	Casual	Same as above	Section 52 of the PSTCER	Same as above	Same as above	Same as above	Same as above	Accumulates sick leave credits but cannot use.
Receives 4% vacation pay in lieu of vacation leave	
In the event of a conflict between the information provided on this chart and the authority, the authority prevails.