CD 2002-001: Information Notice to Employees

Parental Leave Without Pay, Parental Allowance, Leave Without Pay for the Long-Term Care of a Parent and Leave Without Pay for the Care of Immediate Family

The purpose of this notice is to provide you with information related to Parental Leave Without Pay (LWOP), Parental Allowance, LWOP for the Long-Term Care of a Parent and LWOP for the Care of Immediate Family.

PARENTAL LWOP

| If you become a parent through the birth of a child or the adoption of a child below the age of majority you shall, upon request, be granted parental leave without pay for a single period of up to thirty-seven (37) consecutive weeks beginning on or after the date of the child's birth or the date of acceptance of custody of the child for adoption.

When you are on this type of LWOP, you are required to make superannuation contributions as follows:

• Parental LWOP (within 52 weeks of birth or adoption) - single rate;
• Parental LWOP (beyond 52 weeks of birth or adoption) - double rate.

"Single rate" means that you must pay your share of superannuation contributions and the government will pay matching contributions.

"Double rate" means that you must pay double the amount of superannuation contributions that you would have paid if you had not been absent.

PARENTAL ALLOWANCE

If you have been granted Parental LWOP you shall be paid a parental allowance in accordance with the terms of the Supplemental Unemployment Benefit Plan (SUBP). Please refer to TBS Information Notice dated February 13, 2001 at the following Web site: Maternity/Parental Benefits - Revised Provisions

LWOP FOR THE LONG-TERM CARE OF A PARENT

At the discretion of your employer, you may be granted LWOP for the long-term personal care of your parents, including stepparents or foster parents. When you are on this type of LWOP, you are required to make superannuation contributions at the double rate.

LWOP FOR THE CARE OF IMMEDIATE FAMILY

At the discretion of your employer, you may be granted LWOP for the care of your immediate family. Immediate family is described as follows: spouse or common law spouse residing with you; children, including foster children or children of legal or common law spouse; parents, including stepparents or foster parents and any relative permanently residing in your household or with whom you reside.

When you are on this type of LWOP, you are required to make superannuation contributions as follows:

LWOP for the Care of Immediate Family, other than for taking care of a child within 52 weeks of birth or adoption - double rate;

LWOP for the Care of Immediate Family, child only within 52 weeks of birth or adoption - single rate.