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IAM 2.5.2

This document has been modified. The changes are identified by a vertical line "|".

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Section: CONTRIBUTIONS

Subsection: DEDUCTIONS AT SOURCE

RULE

Employees

| Contributions for employees are deducted at source on a monthly basis from salary, except in the case of members on leave without pay (LWOP). In this case, the employee on LWOP has two payment options:

| he may pay his contribution, in advance, directly to his personnel office if he wishes to continue coverage under the Public Service Health Care Plan (PSHCP) ( refer to Section IAM 2.13.3) or,

| he may pay the contributions owing, on ceasing to be on LWOP, whether due to a return to work or ceasing to be employed.

| Note: An employee who has not chosen to pay the required contributions in advance will be deemed to have opted to pay the contributions retroactively on ceasing to be on LWOP.

Pensioners

Contributions for pensioners are deducted at source on a monthly basis from their pension entitlement, (immediate or deferred annuity or annual allowance).

Last Update: January 2007