Dividing the average yearly calendar days by seven 7 , results in the weekly bi-weekly pay factor of Note: When the bi-weekly pay factors of The rationale being that it would provide a lesser, albeit not significant, benefit to employees.
Since there is an average of The average hours of work in a calendar year is arrived at by multiplying the hours of the scheduled workweek by 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 12 th year when there will be twenty-seven 27 pay periods, e. 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.
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.
When the official payday falls on a designated holiday or on a day during which local financial institutions are not open to the public:. 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. 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. 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. As of September 1 st , 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, , 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, , to June 4, , the official pay date is Wednesday, June 4, 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. 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. 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.
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. 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.
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. 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. 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.
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, 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 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. 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.
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:.
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. Cheques issued to a deceased person must be forwarded to the paying office for re-issuance to the estate or the claimant. 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.
The control of the payment and recovery of vacation pay advances by the paying office requires their identification by departmental line object. 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.
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 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.
Pension adjustment calculator page available on Government of Canada network only. Superannuation administration manual: Special bulletin Subject: pension contribution rates, thresholds, indexation and calculations December 04, Appendix A —Pension adjustment calculation examples for taxation year This superannuation administration manual special bulletin supersedes all other communications received in relation to this subject.
Purpose The purpose of this bulletin is to provide information to separate employers and departments regarding the new contribution rates, thresholds, indexation and calculations for Pension contribution rates, thresholds, indexation and calculations 2. Effective January 1, , the employee contribution rates are: For plan members who were participating in the plan prior to 9. For new plan members on or after January 1, 8. Effective January 1, , the employee contribution rates are: For plan members who were participating in the plan prior to For new plan members on or after January 1, This statute enabled the following pension contribution rates: 2.
For double rate LWOP and double rate service buybacks, the employer's rate is 0. For new plan members on or after January 1, For current contributions, single rate leave without pay LWOP and single rate service buybacks, the employer's rate is 1. For double rate LWOP and double rate service buybacks, there is no employer double rate of contribution for these types of service. For double rate LWOP and double rate service buybacks, the employer's rate is 1. For new plan members on or after January 1, For current contributions, single rate leave without pay LWOP and single rate service buybacks, the employer's rate is 3.
Inquiries Any inquiries on the information contained in this document should be addressed to the Employer Support Services at the Government of Canada Pension Centre.
Subject: Employer Support Services - Crown corporations, agencies and territorial governments that are not serviced by the Regional Pay System. Date: April 11, Updated February 2, Subject: New processes for pension benefit entitlements and survivor pension entitlements. Date: January 17, Updated March 14, Date: February 16, revised October 31, Date: May 1, Revised April 5, Date: May 1, revised June 13,
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