ARCHIVED CD 2002-029
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Note This document has been modified. The changes are identified by a vertical line "|". Revision (|)
December 3, 2002 (Revised October 26, 2004)
SUBJECT: Reimbursement of Professional Membership Fees
1.1 The purpose of this directive is to provide client departments with the policies and procedures regarding the reimbursement of professional membership fees.
1.2 In this text, use of the masculine is generic and applies to both men and women.
1.3 A notice of information to employees on changes to the reimbursement of professional membership fees has been included with this Compensation Directive.
2.1 This directive supersedes the information on membership fees contained in Services Pay Directive 1992-086 (39): "Tuition Fees/Books - Membership Fees/Seminars - Mortgage - Interest Differential" dated December 3, 1992.
| 3.1 The Treasury Board Secretariat (TBS) policy that details the circumstances under which professional membership fees may be reimbursed is available on-line at the following Web site: CHAP6_1
| 3.2 However, certain collective agreements include the reimbursement of professional membership fees. In these cases, the reimbursement should be made in accordance with the relevant article of the collective agreement.
4.1 Please refer to the TBS Information Bulletin "Membership Fees" dated July 10, 2002 available at the following Web site:
5.1 Separate entitlement codes have been established for processing the reimbursement of professional membership fees, according to the primary beneficiary of the payment.
5.2. The Employer as the Primary Beneficiary
5.2.1 The full payment amount of the membership fees, including the applicable taxes, should be reimbursed up to the specified maximum, where one exists, in the relevant collective agreement.
5.2.2 Compensation advisors should process the payment by using Entitlement Code 034 (Membership Fees) on the Entitlement Commence (ENC) screen of the Public Works and Government Services Canada (PWGSC) Regional Pay System (RPS). The payment is to be made as a lump sum amount. Please refer to section 4-4-18 of the Personnel Pay Input Manual (PPIM) for pay input requirements at the following Web site: PPIM menu 04
5.2.3 The Regional Pay System will automatically calculate and withhold the applicable deductions from the reimbursement according to the employee's place of residence and place of work. Employment Insurance (EI) will not be deducted from the payment, as this reimbursement is not considered as insurable earnings. Please refer to the chart below for further details on certain deductions that the Regional Pay System may take from the payment.
|Place of Residence and Place of Work||Subject to Federal or Provincial Income Tax||Subject to Canada Pension Plan (CPP) or Quebec Pension Plan (QPP)|
|Employee works and resides in the province of Quebec||Yes. Quebec Provincial Income Tax.||Yes. QPP premiums.|
|Employee works in Quebec, but resides in another province||No.||Yes. QPP premiums.|
|Employee resides in Quebec but works in another province||Yes. A Relevé 1 will be issued for income tax purposes. The employee will be subject to Quebec Provincial Income Tax upon filing his income tax return.||No.|
|All other employees||No.||No.|
5.3. The Employee as the Primary Beneficiary
5.3.1 Compensation advisors should process the reimbursement by using Entitlement Code 240 (Reimbursement of Seminars and Membership) on the ENC screen of the RPS. The payment is to be made as a lump sum amount. Please refer to section 4-4-18 of the Personnel Pay Input Manual (PPIM) for pay input requirements at the following Web site: PPIM menu 04
5.3.2 The Regional Pay System will automatically calculate and withhold all the applicable deductions from the payment. The payment will be subject to Federal and Provincial Income Tax, EI and CPP/QPP premiums.
6.1 Any inquiries on the information contained in this directive should be addressed to your PWGSC Compensation Services Office.
Original Signed by
Government Operational Service
Reference: ENT 034, 240
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