Public Service Superannuation Act

Marginal note:Persons required to contribute

• 5 (1) Subsections (1.1) to (1.4) apply to persons employed in the Public Service, other than

  • (a) [Repealed, 1992, c. 46, s. 2]

  • (b) an employee who is engaged for a term of six months or less or a seasonal employee, unless he or she has been employed in the Public Service substantially without interruption for a period of more than six months;

  • (c) subject to section 5.2, a person who, immediately before July 4, 1994, was employed in the Public Service as a part-time employee within the meaning of this Act as it read at that time and who has been so employed substantially without interruption since that time;

  • (d) an employee in receipt of a salary computed at an annual rate of less than nine hundred dollars, except any such employee who was a contributor under Part I of the Superannuation Act immediately before January 1, 1954 and has been employed in the Public Service substantially without interruption since that time;

  • (e) persons in positions, as determined by the Governor in Council with effect from July 11, 1966, in the whole or any portion of any board, commission or corporation that has its own pension plan while that pension plan is in force;

  • (f) an employee on leave of absence from employment outside the Public Service who, in respect of his or her current service, continues to contribute to or under any superannuation or pension fund or plan established for the benefit of employees of the person from whose employment he or she is absent;

  • (g) an employee whose compensation for the performance of the regular duties of his or her position or office consists of fees of office;

  • (h) an employee engaged locally outside Canada; or

  • (i) a sessional employee, a postmaster or assistant postmaster in a revenue post office, a person employed as a clerk of works, a member of the staff of Government House who is paid by the Governor General from his or her salary or allowance or an employee of a commission that is appointed under Part I of the Inquiries Act and added to Part I of Schedule I, unless designated by the Minister individually or as a member of a class.

  • (j) [Repealed, 1992, c. 46, s. 2]

• Marginal note:Contribution rates before 2004

  (1.1) A person is required to contribute, in respect of every year in the period beginning on January 1, 2000 and ending on December 31, 2003, by reservation from salary or otherwise,

  • (a) four per cent of the portion of his or her salary that is less than or equal to the Year’s Maximum Pensionable Earnings, as that term is defined in subsection 11(3); and

  • (b) seven and one-half per cent of the portion of his or her salary that is greater than the Year’s Maximum Pensionable Earnings.

• Marginal note:Contribution rates — 2004 and later

  (1.2) A person is required to contribute, in respect of every portion of the period beginning on January 1, 2004, by reservation from salary or otherwise, at the contribution rates determined by the Treasury Board in respect of that portion on the recommendation of the Minister.

• Marginal note:Funds for contributions

  (1.3) The contributions shall be made to the Superannuation Account for the period beginning on January 1, 2000 and ending on March 31, 2000 and shall be made to the Public Service Pension Fund for the period after that.

• Marginal note:Limitation — determination of contribution rates

  (1.4) In determining the contribution rates for the purposes of subsection (1.2) and paragraphs (3)(b), (3.1)(b) and (4)(b), the rates must not

  • (a) exceed by more than four-tenths of one per cent in respect of any portion of salary, whether less than, equal to or more than the Year’s Maximum Pensionable Earnings, the previous rate; and

  • (b) result in a total amount of contributions that would exceed forty per cent of the current service cost for the portion of the period in respect of the benefits payable under Parts I and III of this Act.

• Marginal note:Exception

  (2) Notwithstanding subsections (1) to (1.2), no person shall contribute to the Superannuation Account or the Public Service Pension Fund as required by those subsections in respect of periods of service in a category described in paragraph 3(2)(a) or (b) preceding June 29, 1984 and for which he or she did not make contributions to the Superannuation Account.

• Marginal note:Contribution rates — thirty-five years of service before January 1, 2000

  (3) A person who has to his or her credit, before January 1, 2000, a period of pensionable service — or a period of pensionable service and other pensionable service — totalling thirty-five years is not required to contribute under subsections (1.1) and (1.2) but is required to contribute, by reservation from salary or otherwise,

  • (a) to the Superannuation Account, in respect of the period beginning on January 1, 2000 and ending on December 31, 2003, in addition to any other amount required under this Act, at the rate of one per cent of the person’s salary; and

  • (b) to the Superannuation Account, in respect of the period beginning on January 1, 2004, in addition to any other amount required under this Act, at the rates determined by the Treasury Board on the recommendation of the Minister.

• Marginal note:Contribution rates — thirty-five years of service on or after January 1, 2000 and before April 1, 2000

  (3.1) A person who has to his or her credit, on or after January 1, 2000 and before April 1, 2000, a period of pensionable service — or a period of pensionable service and other pensionable service — totalling thirty-five years is only required to contribute under subsection (1.1) during the period beginning on January 1, 2000 and ending on the day before the person has to his or her credit those thirty-five years and after that day is not required to contribute under subsections (1.1) and (1.2) but is required to contribute, by reservation from salary or otherwise,

  • (a) to the Superannuation Account, in respect of the period beginning on that day and ending on December 31, 2003, in addition to any other amount required under this Act, at the rate of one per cent of the person’s salary; and

  • (b) to the Superannuation Account, in respect of the period beginning on January 1, 2004, in addition to any other amount required under this Act, at the rates determined by the Treasury Board on the recommendation of the Minister.

• Marginal note:Contribution rates — thirty-five years of service on or after April 1, 2000

  (4) A person who has to his or her credit, on or after April 1, 2000, a period of pensionable service — or a period of pensionable service and other pensionable service — totalling thirty-five years is only required to contribute under subsection (1.1) or (1.2) during the period beginning on April 1, 2000 and ending on the day before the person has to his or her credit those thirty-five years and after that day is not required to contribute under subsections (1.1) and (1.2) but is required to contribute, by reservation from salary or otherwise,

  • (a) to the Public Service Pension Fund, in respect of the period beginning on that day and ending on December 31, 2003, in addition to any other amount required under this Act, at a rate of one per cent of the person’s salary; and

  • (b) to the Public Service Pension Fund, in respect of the period beginning on January 1, 2004, in addition to any other amount required under this Act, at the rates determined by the Treasury Board on the recommendation of the Minister.

• Marginal note:Other pensionable service

  (5) For the purpose of subsections (3) to (4), “other pensionable service” means years of service giving rise to a superannuation or pension benefit of a kind specified in the regulations payable

  • (a) out of the Consolidated Revenue Fund, or out of any account in the accounts of Canada other than the Superannuation Account;

  • (b) out of or under a superannuation or pension fund or plan pursuant to which contributions have been paid out of the Consolidated Revenue Fund in respect of employees engaged locally outside of Canada; or

  • (c) out of the Canadian Forces Pension Fund within the meaning of the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Pension Fund within the meaning of the Royal Canadian Mounted Police Superannuation Act.

• Marginal note:Contributions not required

  (6) Notwithstanding anything in this Part,

  • (a) no person shall, in respect of any period of service of that person before July 14, 1960, contribute to the Superannuation Account or the Public Service Pension Fund in respect of any amount received as salary at a rate in excess of fifteen thousand dollars a year; and

  • (b) no person shall, in respect of any period of service of that person on or after December 15, 1994, make a contribution under this Part in respect of any portion of that person’s annual rate of salary that is in excess of the annual rate of salary that is fixed by or determined in the manner prescribed by the regulations.