ARCHIVED Services Pay Directive: 1988-012 (06)

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February 18, 1988

Ottawa, Canada
K1A 0S5

SUBJECT : Statement of earnings


1.1 The purpose of this directive is to amend the policy as stated in Services Pay Directive 1987-131 (61) concerning the Statement of Earnings (cheque stub) produced by Supply and Services. Revisions to the policy have been highlighted by a vertical line.


2.1 In response to requests from employing organizations, Supply and Services has revised the format of the Statement of Earnings to reflect both current and year-to-date totals. This change will provide additional information to employees to assist them with their financial planning and year end income tax preparation.


| 3.1 The above-noted enhancement to the Regional Pay System will commence with the first regular pay issued in January 1988.

| 3.2 The majority of employees are paid on a bi-weekly basis, receiving their income during the second week of the pay period in which it is earned. As a consequence, supplementary cheques for overtime and pay adjustments which are produced and released after the regular pay is run, but before it is made available to the employee, carry year-to-date values that exceed what has actually been received by the employee. As this situation has caused considerable confusion to affected employees, the year-to-date totals on supplementary payments only have been removed until further notice.

3.3 This feature will be implemented in two phases. For the first phase in 1988, both current and year-to- date totals will be supplied for the following fields:

  • Gross Pay
  • Deductions Total
  • Net Pay
  • Federal and Provincial Income Taxes
  • Superannuation
  • Canada and Quebec Pension Plans
  • Unemployment Insurance
  • Charitable Donations
  • Association Dues
  • Taxable Allowances and Benefits
  • Canada Savings Bonds (Bond year total to date)

3.4 The second phase will be implemented for the 1989 taxation year and will incorporate current and year-to-date totals for the Group Medical Insurances, Disability Insurance and Québec Saving Bonds.

3.5 Exceptions to this form of reporting will be payments of Severance Pay and Return of Superannuation Contributions, since these are one-time payments and are not reported on T4 slips.

3.6 Attached for information purposes is a copy of the new Statement of Earnings. The shaded areas will include the year-to-date information.


4.1 Any queries on the foregoing may be directed by telephone to Advisory Services - Pay, D. Crupi (956-2059) or A. Scrivener (956-2062).

Original Signed by
E.S. Zenowski

E.S. Zenowski
Personnel Products Branch
Accounting, Banking and Compensation Directorate

Reference: CJA 2075-1