ARCHIVED CD 2004-010
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July 13, 2004
SUBJECT: Calculation of Union Dues for the Union of Canadian Correctional Officers - CSN (UCCO-SACC-CSN)
1.1 The purpose of this directive is to provide client departments with information regarding the monthly union dues calculation and deduction codes for the Union of Canadian Correctional Officers - CSN (UCCO-SACC-CSN).
1.2 In this text, use of the masculine is generic and applies to both men and women.
2.1 UCCO-SACC-CSN has requested that union dues for their members be calculated as a percentage of an eligible employee's basic salary rather than a fixed monthly amount. With this method of calculation, union dues are deducted from all pay cycles including the pay period plus (PP+), and from supplementary payments.
2.2 The following deduction codes are affected by this method of calculation:
|649||UCCO-SACC-CSN - National|
|650||UCCO-SACC-CSN - National - Arrears|
|651||UCCO-SACC-CSN - Local|
|659||UCCO-SACC-CSN - Local - Arrears|
|657||UCCO-SACC-CSN - Regional|
|658||UCCO-SACC-CSN - Regional - Arrears|
3.1 The current deductions for National (code 649), Regional (code 657) and Local (code 651) components are to be calculated as a percentage of basic pay (Entitlement Code 001) or acting pay (Entitlement Code 002) for earnings associated with employment in the Correctional Services (CX) Group (Bargaining Unit Designator [BUD] codes 60100 and 65100) at the CX-01 and CX-02 levels only. Dues will not be collected by the system if the BUD code is other than 60100 or 65100 or if the group and level are other than CX-01 or CX-02. The department will be required to stop UCCO-SACC-CSN dues when the employee is no longer employed in the above BUD codes or levels. The department must calculate and input the recovery or refund of dues based on the effective date of the stop transaction.
3.2 Prior to the calculation of any union dues amount, the Regional Pay System (RPS) will automatically reduce the earnings subject to union dues by the following leave without pay (LWOP) codes:
|301||Leave without pay (LWOP)|
|302||Fixed hours not worked|
|306||Leave with income averaging (LIA) - UCCO-SACC-CSN dues calculated on the reduced salary|
|346||Pre-retirement transition leave (PRTL) - UCCO-SACC-CSN dues calculated on the reduced salary|
For those accounts with a recovery of basic or acting pay resident on the master, the gross amount of salary to be paid is reduced by the recovery amount of basic or acting pay, prior to the calculation of the union dues amount.
For accounts on LIA, UCCO-SACC-CSN dues will be calculated based on the reduced salary. If the LIA contract is not fulfilled, the recovery of overpayment or the payment of any underpayment will automatically adjust the UCCO-SACC-CSN dues. If the employee leaves the bargaining unit as a CX 01 or CX 02 during the LIA period, the compensation advisor will be required to adjust the union dues accordingly.
3.3 The arrears deductions for the UCCO-SACC-CSN National (code 650), Regional (code 658) and Local (code 659) components are to be calculated based on a percentage of any of the following retroactive entitlements:
|182||Arrears Pay - Acting|
|189||Arrears Pay - Taken on strength (TOS)|
|190||Arrears Pay - Struck off strength (SOS)|
|191||Arrears Pay - Transfer-in|
|192||Arrears Pay - Miscellaneous staffing|
|193||Arrears Pay - Promotion|
|194||Arrears Pay - Statutory increase|
|195||Arrears Pay - Revision|
|196||Arrears Pay - Conversion|
|197||Arrears Pay - Assimilation|
|198||Arrears Pay - Temporarily struck off strength (T-SOS)|
|199||Arrears Pay - Retaken on strength (RE-TOS)|
|209||Basic Pay - Prior fiscal year|
|210||Retroactive Pay - Current fiscal year|
|211||Retroactive Pay - Prior fiscal year 1|
|212||Retroactive Pay - Prior fiscal year 2|
|213||Retroactive Pay - Prior fiscal year 3|
|214||Retroactive Basic Pay - Non superannuable|
3.4 The current percentage value for the UCCO-SACC-CSN National component is 1.85% of eligible earnings. Compensation advisors will be advised as required when the regional and local rates have been set by the union.
4.1 All accounts with Deduction Code 649 were automatically converted by Public Works and Government Services Canada (PWGSC) from a monthly deduction to a percentage based deduction with a rate of 1.85%. This conversion took place in October 2002.
4.2 Union dues are to be commenced or changed for the first full month of employment as a member of the bargaining unit.
To commence deduction codes 649, 651 and 657, departments must follow the instructions contained in sections 14-5-1 and 4-4-16-1 of the Personnel-Pay Input Manual (PPIM) 14-5-1 . Departments are required to use rate base "P" along with the appropriate percentage amount as the rate. The RPS has been programmed to accept any percentage amount up to and including 5% for each of these deduction codes.
UCCO-SACC-CSN deductions must be commenced by the compensation advisor effective the first full month of employment in the bargaining unit at the CX 01 or CX 02 level. No automatic arrears will be collected for this deduction when the Deduction Commence (DEC) transaction is processed. The department must calculate the amount of arrears owing and input the Deduction Arrears (DAR) transaction to collect the arrears one month at a time, as per instructions in PPIM Section 4-4-17-1.
Example 1 - New employee
- Employee hired as indeterminate CX 01 effective April 26, 2004
- Union dues to start effective May 1, 2004
- TOS actions input for Pay Period (PP) 10, 2004
- Input for DEC and DAR transactions to be in SAVE mode for input for PP 11, 2004 (May 20 to June 2, 2004)
- DEC (16C), code 649 effective June 1, 2004, rate base "P", rate 1.85%
- Arrears deduction for May 2004
- Salary: May 1 to May 19, 2004 = 13 days at $34,277 = $1,708.07
- Union dues: May 1 to May 19, 2004 = $1,708.07 x 1.85% = $31.60
- DAR C (17C), code 650 effective May 1 to May 19, 2004, rate base "0", rate amount $31.60
Example 2 - New employee
- Employee hired as indeterminate CX 01 effective May 10, 2004
- Union dues to start effective June 1, 2004
- TOS actions input for PP 11, 2004 (May 20 to June 2, 2004)
- Input for DEC and DAR transactions to be in SAVE mode for input for PP 14, 2004
- DEC (16C), code 649 effective June 1, 2004, rate base "P", rate 1.85%
- Arrears deduction for June 2004
- Salary: June 1 to June 30, 2004 = 22 days at $34,277 = $2,890.58
- Union dues: June 1 to June 30, 2004 = $2,890.58 x 1.85% = $53.48
- DAR C (17C), code 650 effective June 1 to June 30, 2004, rate base "0", rate amount $53.48
Example 3 - New deduction for local component
- New deduction for local component effective February 1, 2004, at 0.25%
- Input for PP 07, 2004 (March 25 to April 7, 2004)
- DEC (16C), code 651 effective April 1, 2004, rate base "P", rate 0.25%
- Arrears deductions for February and March 2004
- Salary: February 1 to March 24, 2004 = 38 days at $34,277 = $4,992.82
- Union dues: February 1 to March 24, 2004 = $4,992.82 x 0.25% = $12.48
- Union dues to be recovered over a two-month period, therefore monthly recovery will be $ 12.48 / 2 = $6.24
- DAR (17 C), code 659 effective April 1 to May 19, 2004, rate base "6", rate amount $6.24
To stop deduction codes 649, 651, and 657, departments must follow the instructions in the Procedural Changes section of the Treasury Board Secretariat Information Notice dated February 13, 2004, (Union Dues Deduction - Implementation of PSSRB Decision ) as well as the instructions contained in PPIM sections 4-4-16-4 and 14-5-3.
When a deduction is stopped, departments are to stop deducting union dues effective the first of the appropriate month. The departmental compensation advisor must calculate the amount of over-deduction due to the employee and input the Deduction Refund (DER) transaction to refund the over-deduction in a lump sum, as per the instructions in PPIM Section 4-4-16-2.
Example 4 - Employee acting
- CX 02 employee acting CX 03 effective March 1, 2004, for a period of four months
- UCCO-SACC-CSN dues to be stopped effective March 1, 2004
- Document received March 8, 2004 -- PP 05 (February 26 to March 10, 2004) is closed
- Deductions are stopped for PP 06 (March 11 to March 24, 2004)
- Refund owing for period of March 1 to March 10, 2004
- UCCO-SACC-CSN dues deducted for PP 05 = $ 37.68
- Refund for March 1 to March 10, 2004 (8 days) = $ 37.68 x .8 = $30.14
- DES (16 S), code 649 effective March 1, 2004
- DER (16 R), code 649 effective March 1 to March 10, 2004, rate base "0", rate amount $30.14
Example 5 - Employee acting outside of bargaining unit
- CX 01 ($45,545) acting in the Welfare Programs (WP) Group effective March 15, 2003
- Bargaining unit changes from UCCO-SACC-CSN to Public Service Alliance of Canada (PSAC) effective April 1, 2004
- Input for PP 9, 2004 (April 22 to May 5, 2004)
- Verify payroll register for deductions taken ($32.30 per pay) for PP 7 (March 25 to April 7, 2004) and PP 8 (April 8 to April 21, 2004)
- Calculate refund for 5 days and one PP (1.5 pay periods):
- Union deduction $32.30 x 1.5 = $48.45
- DES, code 649 effective April 1, 2004
- DER (16R), code 649 effective April 1 to April 21, 2004, rate base "0", rate amount $48.45
- DEC, code 644 effective May 1, 2004, rate base "6", rate amount $40.00
4.3 For pay input requirements, please refer to PPIM sections 4-4-16-1 and 14-5-1 (Deduction --Commence), 4-4-17-1 and 14-5-5 (Deduction Arrears -- Commence), 4-4-16-2 and 14-5-4 (Deduction-- Refund), and 5-4 (Union Dues-- Check-off).
5.1 Any inquiries on the information contained in this directive should be addressed to your PWGSC Compensation Services Office.
Original Signed by
Finance, Accounting, Banking and Compensation
Reference(s): CJA 9006-13-28
- Date modified: