Survivor Benefit

Information: GCintranet disclaimer

This information is only accessible from inside the Government of Canada network.

The following information is intended to provide you, the Employer, with information regarding Survivor Benefits when the death of an active plan member occurs.

Reference to Compensation Advisor in the following text is the equivalent of an Employer representative.

You may want to know…

Introduction

The Government of Canada Pension Centre is now responsible for providing pension benefit counseling and information to the survivor, beneficiary or estate representative of a deceased public service pension plan member. This includes any lump sum or ongoing pension benefit and the one-time Supplementary Death Benefit (SDB) payment (if eligible).

When the employing department is advised of the death in service of a plan member, the Compensation Advisor refers the survivor or representative to "Your Public Service Pension and Benefits" Web portal for general information on survivor benefits and advises him to contact the Pension Centre. Please provide a copy of the "Contact Us - Your Public Service Pension and Benefits" information sheet to survivors or representatives without access to the Web.

The Compensation Advisors are responsible for ensuring that the Pension Centre is aware of the plan member's date of death and to input the Struck-Off-Strength (SOS) transaction. Compensation Advisors will also have to complete and forward to the Pension Centre the Termination/Retirement Information form PWGSC-TPSGC 2386 - This site is only accessible to federal government employees, and only to federal departments and agencies. and the Notification of Death in Service form PWGSC-TPSGC 2014 - This site is only accessible to federal government employees, and only to federal departments and agencies. as soon as they are notified that the member has passed away.

Survivor Benefit Entitlements

A Death in Service (DIS) occurs when the plan member dies while still employed in the public service. A survivor benefit may be payable to the eligible survivor and/or children.

A survivor refers to the person who, at the time of the plan member's death, was legally married to the plan member or was cohabitating with the plan member in a relationship of a conjugal nature (includes common-law and same sex partners) for at least one year prior to the date of death. A divorced spouse is not entitled to a survivor's pension, but a separated spouse usually retains entitlement to a survivor's pension.

A child can be a plan member's natural child, stepchild, or adopted child, who at the time of the plan member's death was dependent on him for support. To be eligible for a child's allowance, a child must be:

  • less than 18 years of age, or
  • between 18 and 25 years of age and attending school or university full time, substantially without interruption, since reaching age 18 or since the plan member died, whichever occurred later.

When a plan member, who has less than two years of pensionable service, dies while employed in the public service, the survivor and/or children are entitled jointly to a Return of Contributions (ROC) plus interest.

When a plan member, who has two years or more of pensionable service, dies while employed in the public service, a survivor's and/or child's allowance is payable.

Survivor Benefits

The table below outlines the different survivor benefits available under various circumstances where the plan member had 2 years or more of pensionable service.

Circumstances Entitlement
Survivor only
Survivor's allowance
(1 % X average salary X years of pensionable service)
Survivor and children
Survivor's allowance
Child's allowance for each child (one-fifth of the survivor's allowance up to a maximum of four fifths.)
Children only (no survivor)
Child's allowance for each child
(two-fifths of the survivor's allowance up to a maximum of eight fifths.)
No eligible survivor or children
Greater of a ROC plus interest or amount equal to five years' basic pension (Guaranteed Five Year Minimum).

Amounts are paid either to a beneficiary named under the SDB Plan or to the estate.

Struck-Off-Strength (SOS) Transaction

If a plan member dies while still employed in the public service, the SOS is the day following the date of death.

The Compensation Advisors report a death in service by completing the SOS transaction in the Regional Pay System (RPS) or the Data Capture Tool (DCT). The plan member's termination date and termination reason have to be reported using the proper codes.

The SOS date is entered as CCYY/MM/DD with AM/PM Indicator (1 for AM and 2 for PM). The SOS reason used for a death in service is 17.

Required Documents

In all Death in Service (DIS) cases, the Compensation Advisors must complete and forward to the Pension Centre:

  • the Notification of Death in Service form PWGSC-TPSGC 2014 - This site is only accessible to federal government employees, and only to federal departments and agencies. within 24 hours of the member's death and

  • the Termination/Retirement Information form PWGSC-TPSGC 2386 - This site is only accessible to federal government employees, and only to federal departments and agencies. within 5 business days of the member's death.

The PWGSC-TPSGC 2014 - This site is only accessible to federal government employees, and only to federal departments and agencies. enables the Compensation Advisor to certify the final salary and allowance rates, their dates of authorization, and known SDB deficiencies and to identify a contact person.

Part 1 of the PWGSC-TPSGC 2386 - This site is only accessible to federal government employees, and only to federal departments and agencies. must be completed by the Compensation Advisor for a DIS. The Pay Office must complete Part 2 if there are any defaults or deficiencies.

The Pension Centre is responsible for communicating with the contact person identified on the PWGSC-TPSGC 2014 - This site is only accessible to federal government employees, and only to federal departments and agencies. to obtain all other essential documents required to authorize the SDB payment and to commence the survivor benefit.

In some cases, the Pension Centre may also request the Confirmation of Salary and Service form PWGSC-TPSGC 2020 - This site is only accessible to federal government employees, and only to federal departments and agencies. to provide salary and service certification.

Supplementary Death Benefit

The Supplementary Death Benefit (SDB) provides a decreasing term life insurance. All plan members, with the exception of employees of certain public service corporations, participate in the SDB plan.

This life insurance provides a one-time, tax-free, lump sum payment to the beneficiary upon the death of a plan member. The SDB amount is equal to twice the member's final annual salary adjusted to the next highest multiple of $1,000.

The Pension Centre is responsible for processing SDB payments for both regional and non-regional Death in Service (DIS) cases. Compensation Advisors will forward the completed Notification of Death in Service form PWGSC-TPSGC 2014 - This site is only accessible to federal government employees, and only to federal departments and agencies. within 24 hours directly to the Pension Centre, where SDB payments are issued and mailed directly to the beneficiary.

Recovery of Contributions – Deficiencies

If the plan member was on Leave without Pay (LWOP) at the time of death or was paying deficiencies prior to his death, the survivor is responsible for the outstanding balance, as the pension is based on the service for which the contributions were required.

When there is evidence that pension contributions or SDB deficiencies exist (e.g. LWOP at SOS or when a previous period of LWOP is not paid in full), the Pension Centre will request a completed Termination/Retirement Information form PWGSC-TPSGC 2386 - This site is only accessible to federal government employees, and only to federal departments and agencies. and Notification of Death in Service form PWGSC-TPSGC 2014 - This site is only accessible to federal government employees, and only to federal departments and agencies. from the Pay Office.

Consequently, the Pay Office completes Part B of the PWGSC-TPSGC 2014 - This site is only accessible to federal government employees, and only to federal departments and agencies. form with respect to known SDB deficiencies and faxes the form back to the Pension Centre within 24 hours. All SDB deficiencies are recovered from the SDB payment.

The Pay Office also completes Part 2 of the PWGSC-TPSGC 2386 - This site is only accessible to federal government employees, and only to federal departments and agencies. to report outstanding pension contributions deficiencies. If there are any outstanding deficiencies that have not been recovered, the Pension Centre is responsible for advising the survivor of his repayment options.

How to Complete the Required Forms

The following forms are used by the Pension Centre to process a survivor's benefit. Once completed, please fax the forms to the Pension Centre. Refer to the Contact Us - Your Public Service Pension and Benefits for more information.

PWGSC-TPSGC 2014 - This site is only accessible to federal government employees, and only to federal departments and agencies.: Notification of Death in Service

This form must be completed by Departments, Crown Corporations, Agencies and territorial governments when a plan member dies while still employed. It must be forwarded to the Pension Centre within 24 hours of the death in service.

Description on how to fill out form PWGSC-TPSGC 2014.

FIELD DESCRIPTION
Plan Member's Personal Information
Enter the member's personal information.
Part A
(To be completed by the Compensation Advisor or designated person)
Enter the date of death, the pay office, the department and the paylist.

Report the plan member's salary rate, date of authority and any applicable pensionable allowance.

Indicate your name, telephone and fax numbers and then sign and date the form certifying that the information is correct.

Contact Information
Provide the information for a contact person. This contact may be the spouse, executor of the estate, or the person who informed you of the plan member's death.

Enter the name, telephone number, mailing address, relationship to the deceased and any additional information.

Fax the form immediately to the Pension Centre.

Part B
(To be completed by the Pay Office)
Part B must only be completed when requested by the Pension Centre.
Part B1
Period of LWOP
Report any period of LWOP.
Part B2
Arrears on Death Benefit Contributions Not Recovered
Report any outstanding SDB deficiencies.

If there are no deficiencies, indicate "None" or "Not applicable (N/A)".

Only outstanding SDB deficiencies prior to the implementation of Release 2.0 of the Modernization Project need to be reported.

Indicate your name, sign and date the form certifying that the information is correct.

Fax the completed form to the Pension Centre within 24 hours.

PWGSC-TPSGC 2020 - This site is only accessible to federal government employees, and only to federal departments and agencies.: Confirmation of Salary and Service

The Confirmation of Salary and Service form PWGSC-TPSGC 2020 - This site is only accessible to federal government employees, and only to federal departments and agencies. must be completed by employing organizations upon request by the Pension Centre to provide salary and service certification.

Regional accounts (RPS):

If there is missing or conflicting data in the pension system, the Pension Centre may request certification on the form PWGSC-TPSGC 2020 - This site is only accessible to federal government employees, and only to federal departments and agencies..

Non-regional accounts (non-RPS):

The Pension Centre will request the salary and LWOP certification on the PWGSC-TPSGC 2020 - This site is only accessible to federal government employees, and only to federal departments and agencies. for terminations requiring salary certification prior to the implementation of Release 2.0 of the Modernization Project. The Pension Centre may also request salary and LWOP certification if there is a discrepancy after the implementation of Release 2.0 of the Modernization Project.

Description on how to fill out form PWGSC-TPSGC 2020.

FIELD DESCRIPTION
Plan Member's Personal Information
Enter the member's personal information.
Department Information
  • Enter the department or Crown Corporation's information.

  • If this is an amendment to the form, enter the date the previous PWGSC-TPSGC 2020 was sent.

Salary Data
  • Enter the applicable Entitlement/Deduction/Salary Adjustment (E/D/A) Code.

    • for RPS employers, refer to listing in PPIM 9-5-2 (Personnel-Pay Input Manual) - This site is only accessible to federal government employees, and only to federal departments and agencies.
    • for non-RPS employers, refer to DCT User Guide.
  • Enter the "From" and "To" dates for each period of pensionable entitlement.

  • Insert the rate at which the authorized salary is paid.

    • for RPS employers, refer to table in PPIM 18-6-2 - This site is only accessible to federal government employees, and only to federal departments and agencies.
    • for non-RPS employers, refer to DCT User Guide.
  • Insert the rate-amount: the authorized pensionable salary or allowance amount for the period.

  • Enter the Pay Office and the Department codes.

  • DR: indicate if period is a dual remuneration case ("0" for no and "1" for yes).

  • Enter the SWW and AWW for the period.

  • Non-SWW: indicate whether or not the employee is working a non-standard work week ("1" for yes, "2" for no and "3" for a SWW non-regular Monday to Friday)

  • Insert the pension type (PT) code.

    • for RPS employers, refer to field 39 in PPIM 3-5-3 - This site is only accessible to federal government employees, and only to federal departments and agencies.
    • for non-RPS employers, refer to DCT User Guide.
  • When reporting non-revised salary data, provide the date of the collective agreement applicable to the salary rate.

LWOP Data
  • Enter leave without pay (LWOP) periods – "From" and "To" dates and number of hours.

  • Indicate LWOP reason code.

    • for RPS employers, refer to Table of codes in Remark 7 of PPIM 4-4-13 - This site is only accessible to federal government employees, and only to federal departments and agencies.
    • for non-RPS employers, refer to DCT User Guide.
  • Enter the Pay Office and the Department codes.

  • Enter the period for which the data was provided.

Certification
Indicate your name, telephone and fax numbers and then sign and date the form certifying that the information is correct.

PWGSC-TPSGC 2386 - This site is only accessible to federal government employees, and only to federal departments and agencies.: Termination/Retirement Information

This form must be completed by Departments, Crown Corporations, Agencies and territorial governments when a plan member dies while still employed. It must be forwarded to the Pension Centre within 5 business days of the death in service.

Description on how to fill out form PWGSC-TPSGC 2386.

FIELD DESCRIPTION
Plan Member's Personal Information
Enter the member's personal information.
Part 1
(To be completed by the Compensation Advisor)
Enter the department, the pay office, the paylist and the SOS date.

Check the appropriate box if the employee was required to work on weekends.

Check the "Initial Form" box and forward the form to the Pension Centre.

Once the account is finalized, check the "Account Finalized" box, input the date of forwarding and forward a copy to the Pay Office.

Part 1A
Final Salary / Pensionable Allowances
Report the plan member's final salary, classification, authority for final salary (e.g. collective agreement), date of authority and any applicable pensionable allowance.
Part 1B
Debt to the Crown
If there is a possibility that a debt to the Crown will need to be recovered from a pension payment, it must be reported in this section.
Part 1C
Deductions
Report the amount, month of last deduction and policy number of all applicable deductions taken from the employee's pay.
Part 1D
Compensation Advisor Certification
Indicate your name, e-mail address, telephone and fax numbers. Sign and date the form certifying that the information is correct.
Part 2
(To be completed by the Pay Office)
Part 2 must only be completed once the account has been finalized by the Compensation Advisor.
Part 2A
Service Buyback(s)
Report service buyback monthly deductions.

Regional pay office must only report Fund 1/Fund 2 deductions for service buybacks up to September 30, 2003. Non-regional pay offices must report deductions until the implementation of Release 2.0 of the Modernization Project.

If service buyback payments were recovered from a retiring allowance, indicate the amount and the date of recovery.

Part 2B
Debt to the Crown
If a debt to the Crown exists, report the amount recovered and the amount still owing.
Part 2C
Pension Adjustment (PA) Amounts
Report the PA amount for the year of termination only.
Part 2D
Periods of LWOP and Outstanding Pension Contribution Deficiencies
If applicable, report periods of LWOP, indicate the contribution amount that was recovered and if it was a full or partial payment.

Report the amounts of any outstanding LWOP deficiencies.

Part 2E
Outstanding SDB Deficiencies
If applicable, report any outstanding SDB deficiencies and indicate if a full or partial payment was received.
Section H
Pay Office Certification
Indicate your name, e-mail address, telephone and fax numbers. Sign and date the form certifying that the information is correct.