Public Service Superannuation Regulations (C.R.C., c. 1358)

Regulations are current to 2014-12-08 and last amended on 2010-08-03. Previous Versions

BENEFITS

Calculation of Benefits for Employees with Part-time Service

 For the purposes of the definition “cash termination allowance” in subsection 10(1) of the Act, where the pensionable service of the contributor includes a period of part-time service, the salary shall be the aggregate of

  • (a) in respect of any period of pensionable service that is full-time service, the amount determined by the formula

    A × D/E

  • (b) in respect of any period of pensionable service that is part-time service in a single position, the amount determined by the formula

    (A × B × D)/(C × E)

    and

  • (c) in respect of any period of pensionable service during which the contributor was a part-time employee employed concurrently in two or more positions, the amount determined by the formula

    A × F × D/E

     where

    A 
    is
    • (i) where the contributor was a full-time employee at the time referred to in that definition, the salary authorized to be paid to the contributor at that time,

    • (ii) where the contributor was a part-time employee employed in a single position at the time referred to in that definition, the salary that would have been payable to the contributor if the contributor had been a full-time employee at that time, and

    • (iii) where the contributor was a part-time employee employed concurrently in two or more positions at the time referred to in that definition, the aggregate of the amounts determined for each such position by the formula

      G × H/I

      where

      G 
      is the salary that would have been payable to the contributor if the contributor had been employed on a full-time basis at that time,
      H 
      is the average number of hours per week for which the contributor was engaged to work in the position during the period, and
      I 
      is the total of the average number of hours for which the contributor was engaged to work in all positions during the period;
    B 
    is the average number of hours per week for which the contributor was engaged to work during the period;
    C 
    is the normal hours of work per week established for full-time employees in the occupational group of which the contributor was a member during the period;
    D 
    is the length of the period;
    E 
    is the length of the entire period of pensionable service; and
    F 
    is the aggregate of the quotients of B ÷ C calculated for each part-time position.
  • SOR/94-483, s. 6.
  •  (1) Subject to subsection (2), for the purposes of section 11 of the Act, where the pensionable service of a contributor includes a period of part-time service, the average annual salary of the contributor shall be calculated

    • (a) in respect of any period of part-time service that is service referred to in subsection 7(1.1) of the Act, other than service referred to in clause 6(1)(b)(iii)(I.1) of the Act in respect of which the contributor has made an election under that clause or clause 6(1)(b)(iii)(K) of the Act, notwithstanding paragraph 11(7)(e) of the Act, on the basis of the salary referred to in variable “A” of paragraph 6.6(1)(b);

    • (b) in respect of any period of service referred to in clause 6(1)(b)(iii)(I.1) of the Act in respect of which the contributor has made an election under that clause or clause 6(1)(b)(iii)(K) of the Act, notwithstanding paragraph 11(7)(e) of the Act, on the basis of the salary payable to the contributor on July 4, 1994;

    • (c) in respect of any period of part-time service other than a period of service referred to in paragraph (a) or (b), on the basis of the salary that would have been payable to the contributor had the contributor been a full-time employee during that period of service; and

    • (d) in respect of any period of full-time service that is service referred to in subsection 7(1) or (1.1) of the Act, notwithstanding paragraph 11(7)(e) of the Act, on the basis of the salary referred to in variable “A” of paragraph 6.6(1)(b).

  • (2) Where a period of pensionable service referred to in subsection (1) includes a period during which a contributor who is a part-time employee was employed concurrently in two or more positions on a part-time basis, for the purposes of that subsection, the salary for the period of concurrent employment shall be the total of the amounts determined for each such position by the formula

    A × B/C

    where

    A 
    is the salary that would have been payable to the contributor if the contributor were employed on a full-time basis, calculated in accordance with subsection (1);
    B 
    is the average number of hours per week for which the contributor was engaged to work in the position; and
    C 
    is the total of the average number of hours for which the contributor was engaged to work in all positions.
  • SOR/94-483, s. 6.