The public service pension plan and supplementary death benefit contributions must be reported according to your pay cycle schedule (weekly, biweekly or monthly).
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From and to dates
The effective “from date” is the first day of the pay period while the effective “to date” is the last day of the pay period. When entering contributions for an employee recently “taken on strength,” the taken-on-strength date would be the effective from date (not necessarily the same day as the first day of the pay period).
Any transactions with an effective from date outside the period of employment will be rejected.
If the pay period is from January 20, 2011 to February 2, 2011, then the effective from date would be January 20, 2011, and the effective to date would be February 2, 2011.
If the pay period is from January 16, 2011 to January 29, 2011, and the employee was taken on strength January 18, 2011, the effective from date would be January 18, 2011, and the effective to date would be January 29, 2011.
The payment date field should be populated with the “paycheque date.”
Example of payment date
The payment date is not always equal to the effective to date. The actual payment date depends on your organization’s pay periods.
- From Dec 19, 2010 to Jan 1, 2011
Payment date: Jan 13, 2011
- From Jan 2, 2011 to Jan 25, 2011
Payment date: Jan 27, 2011
- From Jan 16, 2011 to Jan 29, 2011
Payment date: Feb 10, 2011
For a taken-on-strength transaction, be sure to also report salary (SAL) and contributions (STA) data.
Rates of contributions
At the end of every calendar year, Public Services and Procurement Canada (PSPC) issues a Superannuation Administration Manual: Special Bulletin, Contribution Rates,Thresholds, Indexation, Calculations. This bulletin provides the employee/employer contribution rates for the year.
Employee contributions are at the rate in effect for the period of the entitlement. That is, if the employee is paying deficiencies for a period of leave without pay that occurred in 2005, the contribution rate for the calculation should reflect the 2005 rate.
Employer current contributions, retirement compensation arrangements, contributions and deficiencies are at the rate in effect when deductions are taken or when the plan member remits a lump sum payment, regardless of when the service occurred. That is, if the plan member remits their 2008 contributions in 2011, apply the employer contribution rate for 2011.
- When issuing adjustments or retroactive payments (as a result of collective agreements, promotions, or another factor), apply the rate of contributions in effect when the service occurred, not when the salary was actually paid (pay periods).
- LWOP (leave without pay) deficiencies are based on deemed salaries (that is, the salary an employee would have received had they not been on LWOP). This includes pay revisions (including retroactive revisions) and pay increments that may become due after the employee’s LWOP begins.
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