10. Absences from Employment
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- Paula Roberta Ferguson
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1 10. Absences from Employment Page Table of Contents Overview Introduction How Absences Affect Pensions Types of Absences Short-term Sick Leaves Mandatory Unpaid Days Voluntary Unpaid Leave of Absence Program (VLAP) Short Absences Suspensions Breaks in Service Remitting Contributions Buying Back Credit General Guidelines What s Eligible Part-time Members Limits Payment Deadlines ESA Leaves Introduction Pregnancy, Parental and Adoption Limits Emergency and Family Medical Leaves Overview Emergency Leaves Family Medical Leaves June Absences from Employment
2 10. Absences from Employment Page Employer-approved Leaves Introduction Rescinding Leaves X/Y Plans (Deferred Salary Leaves) Introduction Employment During Leave Cancelled Leaves Reporting Procedure Other Salary Deferral Arrangements Introduction Reporting Procedure Tax Implications for Employers Tax Implications for Members Study Leaves and Sabbaticals Introduction Review Reporting Procedure Employment during a Sabbatical Secondments General Guidelines Reporting Procedure Reporting in TIM Introduction Working with Employee Absence Records Working with Absence Summary Tracking ITA Limit for Short Absences and Deferred Salary Leaves June Absences from Employment
3 Overview Introduction All purchases of credit are subject to approval by the pension plan. Qualified members of the plan accrue credit for employment. When they are absent, they do not accrue credited service. Depending on the reason for their absence, members may be eligible to purchase, or buy back, the credited service they lost. Various legislation impacts absences from employment. Reporting and eligibility requirements are regulated under the Teachers Pension Act (TPA) and the Income Tax Act (ITA). For pregnancy and parental leaves, the Employment Standards Act (ESA) regulates the continuation of benefits. As a result, there are different policies and procedures for reporting information for members who have interruptions in their regular employment. How you report credited service and salary for these interruptions depends on the reason and length of time the member was absent from work. How Absences Affect Pensions There are two ways absences can affect members pensions. It may reduce the amount of their pensions. Pensions are based on the actual number of years members teach. Missing a year s credit now means a lower pension when they retire, unless they teach an extra year later on. It may postpone the date members can retire with an unreduced pension. Not earning credit during an absence may mean losing qualifying years toward their qualifying factor. Members are eligible for an unreduced pension with an 85 factor (age plus qualifying years equal 85) or when they reach age 65. To prevent absences from affecting their pensions, members may choose to continue contributing while absent or when they return to work, buy credit for the time they weren t working. Types of Absences In this section, we ll provide details on the most common types of absences: leaves that fall under ESA including pregnancy, parental, adoption, emergency and family medical employer-approved leaves including X/Y plans, salary deferral arrangements and sabbaticals Uncommon cases We understand you will encounter unusual or uncommon situations concerning all types of absences. If you re not sure how to report an unusual situation, please contact us for clarification. June Absences from Employment
4 Overview Short-term Sick Leaves Track details When your employees take an extended absence due to illness (i.e., longer than 10/11 days), they are eligible to receive 66.67% or 90% of their salary through a short term sick leave arrangement. Reporting procedure Whether the rate is 66.67% or 90%, report full service credit and full pensionable salary (i.e., the salary they would have earned if not for the sick leave). For example, a 100% full time equivalent member will receive 100% pensionable salary in respect of their sick leave period. Likewise, a 50% full time equivalent member will receive 50% pensionable salary in respect of their sick leave period. For employees paid 66.67% of their regular rate (non adjudicated sick leave payments), there may be additional reporting requirements due to pension adjustment limits under the ITA. We encourage you to track sick leave details within your own system for these employees. Mandatory Unpaid Days New requirements due to Bill 115 and various Memorandums of Understanding. In the 2013/14 school year, members were required to take up to three mandatory unpaid days. For these unpaid days, full contributions will be based on 100% of pensionable salary. Reporting procedure Report credited service and remit contributions for contractual employees based on the pensionable salary they would have earned if not for the mandatory unpaid days. Below are specific reporting instructions for various employment situations. Long term occasional teachers (contractual) deduct contributions on the salary lost for unpaid days. Track and report service credit, pensionable salary and contributions. Occasional teachers since these employees are not normally scheduled to work on specific days, do not deduct contributions or report service credit for unpaid days. Deferred salary leave plans whether they are working or on leave when an unpaid day occurs, treat these employees the same as described above for contractual employees. WSIB and LTIP if employees are contributing to the plan while receiving benefits from the Workplace Safety and Insurance Board (WSIB), or first began receiving long term income protection (LTIP) benefits prior to September 1, 2001, they will continue to accrue full pensionable salary and service credit. June Absences from Employment
5 Overview Mandatory Unpaid Days, cont d. Re employed pensioners if the pensioner holds a contractual or an LTO position, any unpaid days will count toward their re employment limits. Please report the days only no contributions are required. Unpaid days included in five year maximum Under the ITA, unpaid days must be included in the five year maximum for which members are entitled to buy back credit over their career. Therefore, please track unpaid PA days within your own system. Voluntary Unpaid Leave of Absence Program (VLAP) The Memorandum of Understanding entitled teachers to take additional days off without pay. Referred to as the Voluntary Unpaid Leave of Absence Program (VLAP), it entitled teachers to take: up to 5 days of leave without pay prior to Aug. 31, 2013 and another 5 days in the 2013/14 school year. Short Absences All short absence information for each school year must be reported by June 30 of that school year. Effective September 1, 2014, contributions are mandatory for employer-approved leaves of absence that span five or fewer consecutive school days. Referred to as short absences, these paid and unpaid days off may be for things like personal days, religious holidays or if your employees run out of sick days and need more time off. Reporting procedure Report credited service and remit contributions for contractual employees based on pensionable salary the employee would have earned during the absence. Below are specific reporting instructions for various employment situations. Long-term occasional teachers (contractual) deduct contributions on the salary lost for the short absence. Track and report service credit, pensionable salary and contributions. Occasional teachers since these employees are not normally scheduled to work on specific days, do not deduct contributions or report service credit for short absences. Re-employed pensioners re-employed pensioners who have a short absence are not subject to this plan change and contributions are not required. Short absences included in five-year maximum Under the ITA, short absences which are unpaid must be included in the five-year maximum for which members are entitled to buy back credit over their career. See page for reporting instructions. June Absences from Employment
6 Overview Suspensions There may be instances where an employee is suspended with or without pay and lose salary and service for a period of time. For pension purposes, this employee is eligible to purchase the lost service and salary for unpaid suspensions. Report unpaid suspensions through the absence section in TIM (see page 10-24). Use the Suspension type when reporting an unpaid suspension. If you are paying an employee while they are suspended, report the earnings and service credit to us as it is pensionable. Breaks in Service Members may decide to resign and then later return to teaching. From a reporting point of view, the member has essentially terminated their employment, so you wouldn t report credit or salary for them until they return to work. When this occurs, please provide us with the member s last day of employment (Create a correspondence in TIM) as they may be eligible to purchase credit if the break was for ill health (not covered by the employer s salary continuance plan). Having the member s termination date stored in our database would enable us to more quickly and accurately calculate the cost of the member s purchase once they apply. Remitting Contributions Bi-monthly invoice for matching employers Important As a general rule, members can only purchase credit for a period they would have worked. Contributions are based on the employee s rate of pay immediately prior to the start of their absence. To calculate a buyback for leaves that span multiple school years, we will use their salary at the time of their leave as a base, and may apply a standard salary adjustment every subsequent school year. If you normally match members contributions (designated private schools, designated organizations, colleges and universities), you will be required to do so for all leaves which are purchased by your employee. Every other month, we will send an invoice to inform you of the matching amount, plus any applicable interest, required for completed purchases of credit. The required matching amount is due by the end of the following month. You are required to complete payment for these purchases even if the employee is no longer working for you when you receive the invoice. June Absences from Employment
7 Overview Remitting Contributions, cont d. Retroactive adjustment If you normally match members contributions, you are also required to match contributions for all short absences. Remit these matching contributions along with your regular monthly matching contributions. When members make contributions for deferred salary leaves (X/Y plans), you remit contributions during the leave. For all other types of absences, including leaves that fall under ESA, we may ask you to match their contributions once the purchase has been completed. If the salary the member was earning at the start of their absence changes while they are on leave, the member s cost to purchase credit must be recalculated. June Absences from Employment
8 Buying Back Credit General Guidelines Encourage members to contact us for special leaves Buying credit for absences from employment builds up members service credit and may increase their qualifying years. This will result in a member receiving a higher pension and possibly being able to retire earlier. Conceptually, if a member ends the employee-employer relationship (resigns, contract ends, etc.), and later returns to employment, they are not eligible to buy back credit for this gap in service. If the employee-employer relationship hasn t been broken while they were absent (e.g., approved leave of absence or days without pay), this gap in service may be eligible for purchase. Even though employers may approve a leave, it doesn t mean it will automatically be eligible as a purchase all buybacks are subject to approval by the pension board. Always encourage members to contact us if they have any questions relating to special arrangement leaves and how they affect their pension benefits. Members apply directly to us to buy back credit for any absences that span more than five consecutive school days. Buyback calculations are based on the rate of pay immediately prior to the start of the absence. If the buyback period spans multiple school years, we will use their salary at the time of their leave as a base, and apply a standard salary adjustment every school year. We will ask you to verify absence details to ensure the final purchase cost is accurate. What s Eligible Below is a list of absence types and situations categorized by whether members are eligible to buy back credit for the loss of service and/or pensionable earnings. Eligible employer-approved leaves strikes or lockouts (i.e., salary top-up) X/Y plans all or part of a pregnancy or parental leave break in service due to ill health suspensions (unpaid) Non-eligible political protests or walkouts reduced workloads when a member works a reduced schedule (their or your request) June Absences from Employment
9 Buying Back Credit Part-time Members If you re not sure how to report an unusual situation, please contact us for clarification. Important For members who work less than full-time, their eligibility to purchase credit is determined by their employment pattern. Example 1 One semester on, one semester off Robert, a part-time teacher, works one semester and takes a leave in the second semester when he normally would not work. In this example, Robert would not be able to purchase credit for the second semester. Example 2 Contract reduction before leave Janice, previously a full-time employee, has her contract reduced to 50% before going on leave. She could only buy back credit based on what she was working immediately prior to the leave period. If she had been employed full-time before her leave, she could purchase credit for full service during the leave period. Example 3 Reduced workload Susan, a full-time employee, contributes for 52 weeks and returns to work on a parttime basis. Although she may want to purchase credit to increase her credit to fulltime (she considers her part-time return to work an extended leave), this constitutes a reduced workload and the credit difference cannot be purchased. Limits There are limits to the amount of eligible credit members can buy back. Below are the current limits as specified in the Teachers Pension Plan they fall in line with those set by CRA under the ITA. The maximum amount of credit a member may purchase in a lifetime is five years for any combination of approved leaves of absence, including x/y leaves and short absences (excluding pregnancy and parental). An additional three years for pregnancy and parental leave may be purchased by either parent for birth or adoption of a child (maximum one year per event, regardless of the number of children born or adopted). June Absences from Employment
10 Buying Back Credit Payment Deadlines Five years to buy Members taking a leave of absence can maintain credit in the plan in two ways. They can make ongoing contributions while on leave (the least expensive way) or they can buy back credit when they return. The only exception is for work outside of Canada if you arrange for an employee to work outside of Canada during their leave, they must pay during their leave. They can choose to pay one lump sum amount or pay what they want, when they want. Any balance remaining on a buyback will not be subject to interest as long as the member is still on the leave (i.e., interest will begin to accumulate the month following the end date of the leave). However, if they complete payment of their purchase after April 30 of the year following the end of the absence, the purchase is subject to approval from Canada Revenue Agency (CRA) based on their RRSP room. If they decide not to pay while on leave, members have five years from the end of an employer-approved leave of absence, or suitable break in service, to complete the buyback. June Absences from Employment
11 ESA Leaves Introduction Important Under the Employment Standards Act (ESA), members can take a leave of absence without pay for the birth or adoption of a child and maintain their pension benefits. Effective September 1, 2010, Teachers assumes administration of all leaves that fall under ESA. This includes managing the cost and contributions for purchases as well as issuing tax receipts and pension adjustments (PAs) for completed purchases. Here s a summary of the current reporting responsibilities: Leave starts Before Sept. 1, 2010 After Aug. 31, 2010 TPP Work with you to complete reconciliation of all existing ESA quotes Administer leaves provide counseling and quotes, and manage payment process Employers Resolve all issues, complete quotes and reconcile ESA earnings Report absence details through TIM All employers You have three primary responsibilities for reporting leaves that fall under ESA (pregnancy, parental, adoption, emergency leave and family medical): 1. Inform employees of their right to continue contributing while on leave this will fulfill your compliance obligation under ESA. 2. Report absence details through the Absences section of the Teacher Information Management (TIM) system. Once you submit an absence event, it will automatically prompt us to contact your employees with a cost to buy back credit. 3. Advise employees that we will contact them directly as soon as possible to provide them with information about purchasing and accruing credit during their absence. Important Matching employers If you normally match contributions for employees who buy back credit, you are required to match contributions, plus interest, for all leaves. The bi-monthly invoicing process for matching employers now includes ESA leaves that begin on or after September 1, Remember that you are required to complete payment even if the employee is no longer working for you when you receive the invoice. June Absences from Employment
12 ESA Leaves Pregnancy, Parental and Adoption Limits Below is a summary of ESA s current provisions for pregnancy and parental leaves (for births occurring on or after December 31, 2000). Person on Leave Mothers Spouses and Adoptive Parents Pregnancy Leave 17 weeks None Parental Leave 35 weeks 37 weeks Members qualify to take pregnancy and parental leaves if they work for you for at least 13 weeks before the absence. Birth mothers may elect to contribute to the plan up to a maximum of 52 weeks 17 for pregnancy plus 35 for parental leave. Spouses and adoptive parents can take 37 weeks of parental leave. Actual calendar weeks are used to determine the 52-week period summer months are counted even though members may not have worked or been paid (contributions were not required). The pregnancy leave portion can start no earlier than 17 weeks before the member s expected due date and no later than the birth date of the child. Where a miscarriage, still-birth or death of a child occurs soon after birth, the maternity leave will end at the later of 17 weeks after the leave began or six weeks after the miscarriage, still-birth or death. Female members must begin parental leave immediately after the pregnancy part of the leave ends. Sick leave benefits during an employee s maternity leave under ESA do not affect the 52-week maximum length of the leave. If sick days are paid out after the birth of a child (i.e., six week arbitration ruling), contributions are not required and should not be reported as regular earnings as these payments are not pensionable. Employers who have Employment Insurance (EI) SUB plans, which top-up EI benefit payments and do not impact sick leave, should not report these payments to us as they are not pensionable. Spouses or adoptive parents must begin parental leave within 52 weeks of a child s birth or when a child is adopted. They can buy back credit up to 37 weeks for parental leave. Members can purchase up to one year s credit for each birth or adoption of a child. For leaves after December 31, 1990, a maximum of three years can be purchased by either parent for birth or adoption. June Absences from Employment
13 ESA Leaves Emergency and Family Medical Leaves Overview While pregnancy and parental leaves are the most common types of leaves governed by ESA, your employees may also be eligible for emergency and family medical leaves. Most collective agreements and contracts specify the number of paid days employees can take for these types of leaves. Outlined below is an overview of the legislative provisions for unpaid days additional details follow the chart. Emergency Leave Family Medical Leave Effective Date Sept. 4, 2001 June 29, 2004 Number of Employees Minimum of 50 No minimum Important Limits* Up to 10 days per Up to 8 weeks within a calendar year specified 26-week period Must be entire days, Must be taken in periods not part days of entire weeks Weeks do not have to be consecutive Buyback Eligibility* Tax Implications Make payment arrangements directly through TPP Tracked under 5-year purchase limits under the Income Tax Act Start and End Date n/a One-week period must always start on a Sunday and end on a Saturday * An absence that starts after September 1, 2014 and spans five or fewer consecutive school days is considered a short absence. See page 10-5 for details. Emergency Leaves Tip If you regularly employ 50 or more people, your employees are entitled to 10 days of unpaid leave each calendar year for the following reasons: personal illness, injury or medical emergency, and death, illness, injury, medical emergency or other urgent matter relating to immediate family members. Members can buy back credit for leaves that span more than five consecutive school days. Use the Emergency Leave type to report these leaves through the absence section in TIM (see page 10-22). If an employee is on leave for an undetermined period of time, you must still enter a start and end date for the absence. If you are unsure about their return to work, you can enter the end of the calendar or school year as the end date. Just remember to adjust the date when the employee returns to work or extends the leave. We will recalculate the cost of the absence accordingly. June Absences from Employment
14 ESA Leaves Emergency and Family Medical Leaves Family Medical Leaves Your employees are entitled to eight weeks of unpaid leave to provide care and support for a specified family member. They include: employee s spouse, a parent, step-parent or foster parent of the employee, and a child, step-child or foster child of the employee or the employee s spouse. The family member must have a serious medical condition with a significant risk of death occurring within a period of 26 weeks. The medical condition and risk of death must be confirmed in a certificate issued by a qualified health practitioner (period begins once this certificate is issued). All employees who take the family medical leave to care and support a specific family member must share the eight weeks of leave with other family members. For example, if one spouse takes six weeks of leave to care for her child, the other spouse would only be eligible for two weeks of leave. June Absences from Employment
15 Employer-approved Leaves Introduction Short absences Important For pension purposes, a leave is an absence approved by the employer for a specified, continuous period of time. Members may request a temporary leave for any number of reasons, including time off to study, travel, etc. It s important to know whether the leave has been approved because members can only buy back credit for approved leaves. When members apply to us to buy back credit, you will be asked to confirm whether or not you approved the leave. If you normally match contributions, you will be responsible for the matching portion once the purchase has been completed. Effective September 1, 2014, your employees maintain credit in the plan for absences that span five or fewer consecutive school days (i.e., no buyback required). For these short absences, report regular salary, credited service and remit contributions based on the pensionable salary employees would have earned if they were working. Unless the member is participating in an X/Y plan as regulated by the provisions of the ITA (regulation 6801), contributions to the plan cannot be made for any payments the member receives during the period of absence through the employer. A reduction in the member s contract (e.g., from full-time to 50% part-time) is not considered a leave unless the member is absent full-time during the period. Rescinding Leaves Important When you approve leaves of absence for your employees, they are for a specified period of time. According to the plan, members on employer-approved leaves (i.e., paid or unpaid leaves) are employed in education. Members cannot begin receiving a pension while they are employed in education. As long as you verify that the end date of the leave has changed, members can rescind their leaves. However, members cannot rescind their leave for the period that has already occurred they can only rescind the portion of the leave that has not yet occurred. Example 1 Jeya s last day of work was December 31, 2009 Her employer approved a leave of absence from January 1, 2010 to June 30, 2010 In April 2010, Jeya decided that she doesn t want to return to work in September and submits her pension application indicating her resignation as of April 30, 2010 Her employer informs us the end date of her leave has been changed to April 30, 2010 In Jeya s situation, she d be able to begin her pension May 1, If Jeya hadn t requested a change to the end date of her leave, she would have had to wait until July 1 to begin receiving her pension. June Absences from Employment
16 Employer-approved Leaves Rescinding Leaves, cont d. Example 2 (LTIP) Mike began receiving LTIP benefits in 2007 they ended in March 2009 In April 2009, Mike began an unpaid leave of absence His employer approved a subsequent leave from September 1, 2009 to June 30, 2010 In June 2010, Mike submitted a pension application dating back to March 2010 The leave period from March 2009 to June 2010 cannot be rescinded as the end date has already passed. As a result, the earliest resignation date that we can accept is June 30, 2010 (July 1 pension inception date). June Absences from Employment
17 Employer-approved Leaves X/Y Plans (Deferred Salary Leaves) Introduction Members may choose to have a portion of their salary held back to have it paid when they take a leave of absence. For example, if a member goes on a 4/5 leave and plans to take a year off to study, you hold back 20% of their regular salary in each of the four years and then pay the held-back amounts to the member in the fifth year. To receive preferential tax treatment, the CRA requires members to return for a time at least equal to their leave. For example, if a member takes a one-year leave, they should return to work for at least one year to avoid a potential tax assessment. Employment During Leave Tip Under ITA rules, a member on an X/Y leave cannot work for the same employer who granted them the leave. If employees work for another employer during the year of their leave, the nature of their employment status determines whether their leave continues or ends: Occasional leave continues; employee will receive a refund of excess credit. Contractual leave ends; contributions eligible only for regular employment. When employees are hired on a contractual basis during the year of their leave, we will only accept contributions on behalf of the deferred salary leave plan up to the day of their return to contractual employment. If there is an overlap in contributions, we will return the deferred salary leave portion to you during the reconciliation process we will consider them contributions received in error. Encourage teachers to consider pension and possible tax implications when employed during a deferred salary leave. They may wish to contact a financial advisor or the CRA directly regarding taxable income. Cancelled Leaves If a member cancels their X/Y plan prior to commencement of the leave, the money held back will be paid to them. Since contributions were already paid on the full pensionable salary, the payout of deferred income is considered non-pensionable. June Absences from Employment
18 Employer-approved Leaves X/Y Plans (Deferred Salary Leaves) Reporting Procedure All new deferred salary leaves for each school year must be reported by October 1 of that school year. See page for details. The reporting guidelines differ based on whether members were employed for a period or periods totalling 36 months before their X/Y leave begins. Employed for 36 months Report regular salary and service for the member during the entire period of the arrangement. For example, if the member was full-time before the arrangement began, report full-time salary and service during the arrangement. If the member was part-time before the arrangement began, report the salary and service the member would have received if not participating in the arrangement. Example John is a full-time employee and started a 4/5 leave in the 2010/11 school year his salary was $70,000 for the first four years of his leave ($65,000 grid rate plus $5,000 allowance for serving as department head)* he received a grid increase of $1,500 in the 2014/15 school year (last year of leave) John s contributions are CPP liable School Member Holdback Salary Service Year Receives Reported Reported 2010/11 $56,000 $14,000 (20%) $70,000 Full credit 2011/12 $56,000 $14,000 (20%) $70,000 Full credit 2012/13 $56,000 $14,000 (20%) $70,000 Full credit 2013/14 $56,000 $14,000 (20%) $70,000 Full credit 2014/15 $56,000* 0 $71,500 Full credit * Total salary holdback salary during the final absence period should reflect allowances paid during the deferral period Not employed for 36 months Report the member s actual salary and service during the period that the member works. For example, if a member who has not worked 36 months goes on a 4/5 leave and you hold back 20% of salary, report 80% of salary and service during the first four years. In the fifth year, do not report any salary or credit. If the leave is employer-approved, report it as a Leave of absence in TIM (see page 10-24). Notes Any interest on deferred salary is non-pensionable. During the leave period, report the service and salary as a deferred salary leave. June Absences from Employment
19 Employer-approved Leaves Other Salary Deferral Arrangements Introduction A salary deferral arrangement is one that defers the payment of salary or wages beyond the end of the calendar year in which it was earned. CRA has specific rules relating to these types of arrangements. The deferred amount of salary should be included in a member s income in the year it is earned as opposed to the year it is paid. In schools, one of the following would be classified as a salary deferral arrangement: teachers work a semester in one calendar year and have their salary spread over two calendar years, or teachers agree to postpone the receipt of all or a portion of their salary beyond the end of the calendar year in which it was earned. Reporting Procedure Important You should report all earnings when the member works and send contributions to us on that basis. Salary deferral arrangements (other than X/Y leaves) cannot extend past the school year in which service occurs. Tax Implications for Employers PA requirement Employers offering these types of arrangements (including early retirement incentive plans) may encounter problems with CRA. Under the ITA, you must report all amounts earned through active service in that calendar year, regardless of whether or not the member receives a portion of those earnings in the following calendar year. Salary deferral arrangements may also affect the calculation of PAs. According to the ITA, the PA should be calculated based on full-time equivalent salary for members taking part in these types of arrangements. If the full-time equivalent salary is not used, the PA would be considered inappropriate under the ITA. June Absences from Employment
20 Employer-approved Leaves Other Salary Deferral Arrangements Tax Implications for Members Members who participate in this type of arrangement may also encounter tax problems CRA may assess them and penalize them if they fail to report income in the year it was earned. The ITA considers members to have received the deferred amount in the year it is earned (year worked), instead of the year it is paid. Example Carol earned $25,000 for one semester of full-time employment in 2008 she is on a leave of absence for one semester in 2009 half of her salary relating to the semester worked in 2008 is paid in 2009 CRA would consider Carol to have received the full $25,000 in 2008 even though she would only have received $12,500 for the semester worked in 2008 and the remainder of the earnings in the spring period of Therefore, you would withhold and remit tax on $25,000 (not just $12,500) and use $25,000 in the PA calculation. June Absences from Employment
21 Employer-approved Leaves Study Leaves and Sabbaticals Introduction From time to time, employers may grant members a leave of absence for educational purposes. This is typically referred to as a study leave and it may occur over a semester or an entire school year with or without pay. Review The reporting requirements for study leaves have changed over the years. Prior to September 1, 1995 You reported and remitted contributions on the salary being paid to the member. For example, a member on a study leave earning 60% of their salary would have had 60% of their contributions remitted by their employer. We accepted the contributions and allowed members to purchase the difference (40% of their salary) to receive a full year of credit. September 1, 1995 to present Any salary a member receives during an absence to study should be considered nonpensionable. If a member chooses to apply to purchase credit for the service lost due to the leave, they must contact us and send their payments directly to us. Reporting Procedure Do not report salary or credit or remit contributions for members during study leaves with pay. Any salary paid to members during a study leave is non-pensionable. Employment During a Sabbatical Teachers working at universities When employees work during a sabbatical, it should be treated as regular employment. Working part days In some circumstances, most commonly at faculties of education, members may be required to perform service for their employer while on leave from their regular position. A sabbatical, where employees take a leave from their teaching duties but continue to perform duties related to their employment (i.e., research), is not considered a leave of absence from a pension perspective. When a leave from regular responsibilities involves performing duties for the employer, the service during the absence would qualify as regular employment in education (i.e., just a change in roles or responsibilities resulting in a different rate of pay). In these situations, report credit and salary consistent with the expectations for the position which they hold during the break from their regular teaching duties. Some members may work part-time while they are on a sabbatical leave. In these cases, we consider the member to have effectively reduced their workload. Therefore, please report salary, credit and remit contributions for the period worked. The member will not be eligible to purchase credit for the portion of the day not worked. June Absences from Employment
22 Employer-approved Leaves Secondments General Guidelines Exception When you grant an employee a leave of absence to allow them to work somewhere else, it is called a secondment (also known as teacher on loan). Providing it meets our eligibility criteria, the lending employer will continue to report service and remit contributions during the arrangement. Effective September 1, 2004, as long as employees are qualified for active plan membership when they are granted a leave of absence, the status of the borrowing organization (i.e., school board, designated private school, designated organization, etc.) and the work performed by employees while on loan is not relevant to their eligibility status. This does not apply to employees who take a leave of absence to work at a Faculty of Education at an Ontario university they are covered under a separate procedure and plan provision. Seconded employees are only eligible to contribute through you during their leave of absence if the following conditions are met: 1. There is a written agreement between you and the borrowing employer that clearly indicates the employee will return to work for you. 2. The secondment arrangement is for a fixed period of time there must be a start and end date identified on the agreement. If either of these conditions are not met, employees cannot continue to contribute through you. However, they may be eligible to purchase credit for the leave period please ask them to contact our Client Services Department directly. Reporting Procedure If you enter into a secondment arrangement with another organization on behalf of one of your employees, the lending employer is responsible for all reporting and ensuring the information we receive complies with our plan provisions credit, calendar and pensionable earnings. The lending employer will need to gather the following information from the borrowing employer as part of establishing the secondment agreement: school-year calendars, and details regarding any salary beyond what they would have earned had it not been for the secondment (copy of original document/agreement). June Absences from Employment
23 Employer-approved Leaves Secondments Reporting Procedure, cont d. Lending employer If you have employees who meet the eligibility conditions identified on the previous page, please do the following: Report all service and contributions for the duration of the secondment. Report the pension adjustment (PA). Provide calendar details for the employee s seconded position (i.e., work days). If you report annually, please contact us when you make a secondment arrangement with another employer. Borrowing employer Do not report any service or contributions please make contribution remittance and reporting arrangements directly with the lending employer. June Absences from Employment
24 Reporting in TIM Introduction Report absence details through TIM for employer-approved leaves that span more than five consecutive school days. Once you submit an absence event, it will automatically prompt us to contact your employees with a cost to buy back credit. Working with Employee Absence Records Important When to delete an absence As soon as you know that an employee is going to be taking a leave of absence, send us the details in TIM. The sooner we know the details, the faster we can provide your employees with all the information they need to buy back credit for their absence (i.e., cost estimates, payment details, deadlines, etc.). It will also prevent us from needing to ask you questions. Adding absences Enter employee s SIN in the search option under Quick Links on the homepage On the employee s At a Glance page, select add an absence under Absences Select the type of leave from the pull-down list Provide the effective and expiry dates for the leave, as well as the profile or work code. If the type of absence isn t listed, Create a correspondence to notify us of the absence. Managing details The Employee Absence Record displays most absences reported to us since the 2005/06 school year. The Source column identifies who submitted the absence details presented: employee (through iaccess Web), your board or TPP. When reviewing the employee s list of absences, you should delete any that fall into one of these categories: the absence didn t occur, or you didn t grant the absence. We need you to review and verify any absences that say Not Yet in the Verified column and Employee or TPP in the Source column the absence details for these leaves have not yet been confirmed by you. Only select edit when you have the required information to verify the absence. When employees use iaccess Web to buy back credit and something changes, you can access their absence and edit the information in TIM (identified by Employee under the Source column). June Absences from Employment
25 Reporting in TIM Working with Absence Summary In addition to the Employee Absence Record, you can also create customized lists to review information for most absences that you have reported to us since the 2005/06 school year. A list can span up to a maximum of 12 months. Benefits Provides a quick, high level view of all absences reported for a specific period. It s especially important to ensure you have reported all ESA leaves to us. Promotes transparency by informing you of how many employees have told us about a leave of absence. Enables matching employers to prepare for potential future financial obligations. Archive for most absences reported by you, employee or us from 2005/06 onward. Tracking ITA Limit for Short Absences and Deferred Salary Leaves Under the ITA, unpaid short absences and deferred salary leaves must be included in the five-year maximum for which members are entitled to buy back credit over their career. To ensure members stay within their ITA limit, collect the absence information, create a spreadsheet and send as a file attachment in TIM. Create and send spreadsheet When creating a spreadsheet, include the following six details in the same order as they appear below: Employer number Profile Work code SIN Start date of absence End date of absence To ensure we can successfully upload your files, populate all six fields for each member affected. Even though the employer number will be the same for all members, and several members will fall under the same profile and/or work code, each column must contain data to avoid upload failures. Once you have created the spreadsheet, send it to us as a file attachment through TIM. To do this, sign in to TIM and click Send a File under Quick Links. Once there, select Short Absence (post 2013/14) or Deferred Salary Leave under file type and upload the document. June Absences from Employment
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