Leave without Pay Transaction (LWOP)

A LWOP transaction has to be reported for all types of LWOP of two hours or more as they occur. This includes pensionable and non-pensionable leave as well as closed and open periods.

Report closed periods of LWOP if the period is six days or less with an Effective From Date and Effective To Date.

Report open periods of LWOP for an extended period (more than six days).

NOTE 1:

Inputs should be done in hours for closed short periods of LWOP only (six days or less). Due to system functionality, if long periods of LWOP are reported in hours, it will cause integrity problems in the member's account.

In addition, for long periods of LWOP (more than six days), do not report the number of hours/days; Penfax will automatically calculate the compensatory days based on the Effective From Date and the Effective To Date of the LWOP period.

NOTE 2:

For organizations that offer Leave with income averaging, the LWOP transaction can be future dated more than 30 calendar days in the future.

Leave Without Pay (LWOP) Modifier Code

The LWOP Transaction can perform the following changes:

  • Commence (modifier C)
  • Stop (modifier S)
  • Delete (modifier D)
  • Amend (modifier A)

Commence LWOP for an Open Period (More than Six Days)

Modifier Code: C

  • LWOP Reason Code: C (Illness and Disability)
  • Effective From Date: 2010/10/04 – AM/PM indicator (1 or 2)
  • Effective To Date: leave blank (to create an open period)
  • ** do not report days or hours

For a listing of LWOP reason codes, please refer to the ARCHIVED - Special Advice to Crown Corporations: 2010-003 Appendix "A" (under (LWOP) import file layout).

Input LWOP for Less than Six Days

Modifier Code: C

  • LWOP Reason Code: C (Illness and Disability)
  • Effective From Date: 2010/10/04 – AM/PM indicator (1 or 2)
  • Effective To Date: 2010/10/06 – AM/PM indicator (1 or 2)
  • HD Indicator: H (Hours)
  • Number of H/D: 22.50

For a listing of LWOP reason codes, please refer to the ARCHIVED - Special Advice to Crown Corporations: 2010-003 Appendix "A" (under (LWOP) import file layout).

Close Existing LWOP (Stop)

Modifier Code: S

  • LWOP Reason Code: leave blank
  • Effective From Date (start): leave blank
  • Effective To Date (end): 2009/04/01 – AM/PM indicator (1 or 2)
  • ** do not report days or hours; the pension solution will calculate automatically

Delete Existing LWOP Posted to Penfax

To delete a LWOP, match the Effective From Date of the existing LWOP.

Example:

Modifier Code: D

  • LWOP Reason Code: M (Strike - Without Pay (Non pensionable))
  • Effective From Date:  2010/10/12 – AM/PM indicator (1 or 2)
  • Effective To Date: leave blank

Change LWOP Reason Code with New Effective From Date

To amend an on-going LWOP Reason Code, close the existing LWOP and then enter the next period of LWOP.

Example for Change LWOP Reason Code with New Effective From Date:

Stop maternity leave with the appropriate end date in the Effective To Date field. Then commence parental leave with the appropriate LWOP Reason Code and Effective From Date subsequent to the previous leave.

Step 1:

Modifier Code: S

  • LWOP Reason Code: leave blank
  • Effective From Date (start): leave blank
  • Effective To Date (end): 2010/12/19 – AM/PM indicator (1 or 2)

Step 2:

Modifier Code: C

  • LWOP Reason Code: R (Parental LWOP within 52 weeks of birth or adoption)
  • Effective From Date (start): 2010/12/20 – AM/PM indicator (1 or 2)
  • Effective To Date (end): leave blank

For a listing of LWOP reason codes, please refer to the ARCHIVED - Special Advice to Crown Corporations: 2010-003 Appendix "A" (under (LWOP) import file layout).

Amend Existing On-going LWOP Reason with Original Effective From Date

The Modifier Code A is used only to amend the Reason Code, not the Effective From Date or Effective To Date.

Example for Amend Existing On-going LWOP Reason with Original Effective From Date:

Employee was on sick LWOP (reason C code ) but should have been on maternity LWOP (reason code K).

Modifier Code: A

  • LWOP Reason Code: K (Maternity leave)
  • Effective From Date: 2008/10/01 (mandatory, must match original date for the sick LWOP) – AM/PM indicator
  • Effective To Date: leave blank

For a listing of LWOP reason codes, please refer to the ARCHIVED - Special Advice to Crown Corporations: 2010-003 Appendix "A" (under (LWOP) import file layout).

Amend Existing LWOP End Date

To amend an Effective To Date for a LWOP period, first delete original LWOP and then create new one. The same transactions are required to amend an existing Effective From Date.

Example for Amend Existing LWOP End Date:

It was reported in the Data Capture Tool (DCT) that the employee was on sick LWOP (Reason Code C) from 2008/10/01 to 2008/10/15 but actually came back to work on 2008/10/13.

Step 1 for Amend Existing LWOP End Date:

Modifier Code: D

  • LWOP Reason Code: C (Illness and Disability)
  • Effective From Date: 2008/10/01 (mandatory, must match original date for sick LWOP) – AM/PM indicator (1 or 2)
  • Effective To Date: leave blank

Step 2 for Amend Existing LWOP End Date:

Modifier Code: C

  • LWOP Reason Code: C (Illness and Disability)
  • Effective From Date: 2008/10/01 (mandatory) – AM/PM indicator (1 or 2)
  • Effective To Date: 2008/10/13 – AM/PM indicator (1 or 2)

For a listing of LWOP reason codes, please refer to the ARCHIVED - Special Advice to Crown Corporations: 2010-003 Appendix "A" (under (LWOP) import file layout).

Maternity/Parental/Adoption/Care of Child Leave

LWOP Reason Code K (Maternity leave), R (Parental LWOP within 52 weeks of birth or adoption), S (Adopt leave (first 52 weeks)) and 5 (Parental < 52 wks (family/birth/adopt)) are respectively used for Maternity, Parental, Adoption Leave, and Care of Immediate Family Leave that occurs within the 52 weeks of the birth or adoption of the child. In these cases, pension contributions will be costed at single rate.

LWOP Reason Code 3 is used for Parental Leave that occurs beyond the 52 weeks of the birth or adoption of the child. In most cases, pension contributions will be costed at double rate.

The date of birth (DOB) or date of adoption (DOA) of the child is necessary to determine the fifty-two weeks allowed for leave within or beyond fifty-two weeks of the birth or adoption of a child.

For pension purposes, the date of birth or adoption of the child is critical to determine whether single rate or double rate of pension contributions is charged to the plan member for the period of leave. Report the date of birth or adoption of the child using the Leave without Pay Transaction (LWOP) or the Status Change Transaction (STS) when the date is only known after the leave has commenced.

Example for Maternity/Parental/Adoption/Care of Child Leave:

Employee is on maternity leave without pay (Reason Code K) starting December 12th, 2010. The date of birth of the child is January 19th, 2011 and is only reported on January 26th, 2011.

Step 1 (LWOP transaction) for Maternity/Parental/Adoption/Care of Child Leave:

Modifier Code: C

  • LWOP Reason Code: K (Maternity leave)
  • Effective From Date: 2010/12/12 (mandatory) – AM/PM indicator (1 or 2)
  • Effective To Date: leave blank

Step 2 (STS transaction) for Maternity/Parental/Adoption/Care of Child Leave:

  • Effective From Date: 2011/01/19 (mandatory) – AM/PM indicator (1 or 2)
  • Effective To Date: Leave Blank
  • Child DOB/DOA: 2011/01/19

** If the DOB of the child is only known at the end of the LWOP period, it can also be reported with the "stop" LWOP transaction:

Modifier Code: S

  • LWOP Reason Code: leave blank
  • Effective From Date (start): leave blank
  • Effective To Date (end): 2011/12/11 – AM/PM indicator (1 or 2)
  • Child DOB/DOA: 2011/01/19

Rehabilitation Leave

Employees returning to work on an approved rehabilitation program (reduced hours) following a period of sick LWOP, continue to have the option not to pay current pension and SDB contributions until they return to their regular scheduled hours of work.

Opting not to pay current pension and Supplementary Death Benefit (SDB) contributions during rehabilitation leave:

Pension Type 62 (Rehabilitation, education) and SDB code 4 (Premiums suspended, rehabilitation program) are used when an employee returns to work on a rehabilitation program following a period of sick LWOP and decides to defer his current pension and SDB contributions until he returns to his regular scheduled hours of work. By changing the Pension Type to 62 (Rehabilitation, education) and SDB code 4 (Premiums suspended, rehabilitation program), Penfax will not be looking for contributions to be posted. Days not worked during the rehabilitation program are not to be reported as LWOP. Once the employee returns to his regular scheduled hours of work, a PWGSC-TPSGC 140 form needs to be sent to the Pension Centre to certify the from and to date of the rehabilitation period. The Pension Centre will then calculate the deficiencies on the full period of rehabilitation leave.

NOTE: Changing the SDB code to 4 (Premiums suspended, rehabilitation program) is only required for organizations that are subject to the Supplementary Death Benefit Plan (SDB).

Example for Rehabilitation Leave:

Employee is on sick LWOP (reason code C) effective 2011/01/10:

LWOP transaction:

Modifier Code: C

  • LWOP Reason Code: C (Illness and Disability)(mandatory)
  • Effective From Date: 2011/01/10 (mandatory) – AM/PM indicator (1)
  • Effective To Date: leave blank

Returned to work 2011/06/18 on a rehabilitation program working 3 days per week; made the option to defer paying pension and SDB contributions until he returns to his regular scheduled hours of work

Step 1 (LWOP transaction) for Rehabilitation Leave:

Modifier Code: S

  • LWOP Reason Code: leave blank
  • Effective From Date (start): leave blank
  • Effective To Date (end): 2011/06/17 – AM/PM indicator (1)

Step 2 (STS transaction) for Rehabilitation Leave:

STS transaction (change pension type from 01 to 62 and SDB code from 1 to 4):

  • Effective From Date: 2011/06/18 – AM/PM indicator (1)
  • Effective To Date: leave blank
  • SDB: 4 (premium suspended, rehabilitation program)
  • Pension Type: 62 (Rehabilitation, education)

Returns to full time hours effective 2011/08/06

  • STS transaction (change pension type from 62 (Rehabilitation, education) to 01 (<35 years (Assigned Work Week (AWW) 12 hours)) and SDB code from 4 to 1)
  • Effective From Date: 2011/06/18 – AM/PM indicator (1)
  • Effective To Date: leave blank
  • SDB Code: 1 (Eligible)
  • Pension Type: 01 (<35 years (AWW 12 hours))

Opting to continue paying his current pension and SDB contributions during rehabilitation leave:

If an employee opts to pay his current pension and SDB contributions during his rehabilitation leave, there are no changes to be done on the employees account. A PWGSC-TPSGC 140 form is not required and days not worked during the rehabilitation program are not to be reported as LWOP. Current pension and SDB contributions for the full period should be collected.

NOTE: A LWOP stop transaction is required for the sick period of LWOP; the Pension Centre will calculate the deficiencies.