Public Service Superannuation Regulations (C.R.C., c. 1358)
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Regulations are current to 2024-11-26 and last amended on 2024-10-11. Previous Versions
Contributions to the Superannuation Account (continued)
Maximum Salary
5.1 For the purposes of paragraph 5(6)(b) of the Act, the annual rate of salary is equal to the amount determined by the following formula and rounded to the next highest multiple of $100:
(A - (B×C)) ÷ 0.02 + C
where
- A
- is
(a) in respect of salary received by the person for 1994 or 1995, $1,722.22, and
(b) in respect of salary received by the person for any year after 1995, the amount of the defined benefit limit determined for that year in accordance with the definition defined benefit limit in subsection 8500(1) of the Income Tax Regulations;
- B
- is
(a) in respect of salary received by the person for any year after 1993 and before 2008, 0.013, and
(b) in respect of salary received by the person for any year after 2007, 0.01375, and
- C
- is the Year’s Maximum Pensionable Earnings determined for that year in accordance with section 18 of the Canada Pension Plan.
- SOR/94-767, s. 1
- SOR/2008-1, s. 1
Recovery of Allowances Paid in Error
6 (1) Where an amount has been paid in error under the Act to any person on account of any annuity or annual allowance, the Minister shall forthwith demand payment from that person of an amount equal to the amount paid in error.
(2) A person from whom payment of an amount has been demanded by the Minister pursuant to subsection (1) shall, within 30 days from the day on which the demand is made
(a) pay that amount to the Minister in one lump sum, or
(b) arrange to pay the amount to the Minister in monthly instalments to be deducted from their annuity or annual allowance for the lesser of
(i) the life of that person, or
(ii) the period required to pay the amount in monthly instalments equal to 10 per cent of the gross monthly amount of any annuity or annual allowance payable to that person under the Act,
as that person may elect, calculated as of the date of their election, in accordance with Canadian Life Table No. 2 (1941), Males or Females, as the case may be.
(3) Where a person referred to in subsection (2) does not elect within 30 days from the day on which the demand for payment is made, they shall be deemed to have chosen the method of payment specified in paragraph (b) of that subsection.
(4) Any person in respect of whom deductions are made under this section may, at any time
(a) pay the amount then owing in one lump sum; or
(b) arrange to pay the amount then owing
(i) by larger monthly instalments on a basis similar to that described in paragraph (2)(b), or
(ii) by a lump sum payment and monthly instalments on a basis similar to that described in paragraph (2)(b) and payable within the same or a lesser period than that originally used.
(5) Where, pursuant to this section, deductions are to be made from the gross monthly amount of an annuity or annual allowance, the first deduction therefrom shall be made in the month following the month in which the 30-day period prescribed in subsection (2) expires, and succeeding deductions shall be made monthly thereafter in equal amounts during the life of the person to whom the annuity or annual allowance is payable or until the amount demanded by the Minister pursuant to subsection (1) has been paid, except with respect to the last instalment which may be less in amount than the preceding instalments.
(6) If the person demonstrates that the monthly deductions referred to in paragraph (2)(b) would cause financial hardship to the person, lesser monthly deductions shall be made, commencing the month after the date of a notice from the Minister, but the deductions shall not be less than 5% of the gross monthly amount of the annuity or annual allowance, or $10, whichever is greater.
(7) Subsection (6), as it read before the day on which section 107 comes into force, continues to apply to persons whose annuity or annual allowance was, before that day, subject to monthly deductions calculated in accordance with that subsection.
(8) The provisions of subsections 5(9) and (10) apply to this section.
- SOR/2016-203, ss. 4, 42(E), 43(E)
6.01 (1) Where, under the Act, an amount has been paid in error to a person in respect of a supplementary benefit, the Minister shall immediately demand payment from that person of that amount.
(2) If a person from whom payment of an amount has been demanded pursuant to subsection (1) has not paid the amount within 30 days after the day on which the demand is made, the Minister may deduct the amount from the person’s annuity, annual allowance or supplementary benefit, in approximately equal monthly instalments each of which is equal to two per cent of the gross monthly amount of the annuity or annual allowance, as the case may be.
(3) A person in respect of whom deductions are made under subsection (2) may, at any time,
(a) pay the amount then owing in one lump sum;
(b) arrange to have the amount of the monthly instalments increased; or
(c) make a partial payment and arrange to have the remaining amount owing deducted in approximately equal monthly instalments, over a period equal to or less than the period over which instalments would otherwise be payable under that subsection.
(4) Where deductions are to be made pursuant to this section, the first deduction shall be made in the month following the month in which the 30 day period referred to in subsection (2) ends, and further deductions shall be made in each month thereafter until the amount owing has been paid in full.
(5) Subsections 5(9) and (10) apply in respect of a demand by the Minister or an amount payable under this section.
- SOR/93-450, s. 2
Deductions
6.1 [Repealed, SOR/2016-203, s. 5]
Part-time Employment
6.2 For the purposes of sections 5.1 and 5.2 and paragraph 8(2)(b.1) of the Act, of the definitions full-time and part-time employee in subsection 3(2) and of subsection 3(3) and sections 6.6, 6.7 and 30.1 to 30.3, the average number of hours per week for which a part-time employee is engaged to work is
(a) where the employee is engaged to work the same number of hours each week in one or more positions, the total of those hours; and
(b) where the employee is not engaged to work the same number of hours each week,
(i) where the employee works according to a regular work cycle with scheduled hours of work, the total number of the scheduled hours of work during a work cycle divided by the number of weeks in the cycle, and
(ii) in any other case, the total number of the scheduled hours of work during a three-month period divided by the number of weeks in the period.
- SOR/94-483, s. 2
6.3 (1) A person referred to in section 5.2 of the Act may elect, pursuant to that section, to contribute to the Superannuation Account on or before the latest of
(a) July 4, 1996,
(b) six months after the day on which a written notice is sent to the person stating that the person is eligible to make such an election, and
(c) where the person was absent on leave without pay on July 4, 1994, six months after the day on which the person returns to duty.
(2) Where it has been established that a person referred to in subsection (1) received, from a person employed in the public service whose ordinary duties included the giving of advice respecting the application of the Act, erroneous or misleading advice regarding the time within which an election under section 5.2 of the Act may be made or regarding the application of the Act or these Regulations to a part-time employee, the Minister shall send to the person who received the information a written notice containing the correct information and stating that the person is entitled to make the election within the time limit specified in subsection (3).
(3) Notwithstanding subsection (1), the person who receives a notice in accordance with subsection (2) may make an election not later than three months after the day on which the notice is sent.
- SOR/94-483, s. 2
- SOR/98-286, s. 1
- SOR/2000-167, s. 1
- SOR/2016-203, s. 46(E)
6.4 (1) Subject to subsection (3), a person may revoke an election made under section 5.2 of the Act where it has been established that the person received, from a person employed in the public service whose ordinary duties included the giving of advice respecting the application of the Act, erroneous or misleading advice regarding the application of the Act or these Regulations to a part-time employee.
(2) Where it has been established that a person has received erroneous or misleading advice as described in subsection (1), the Minister shall send to that person a written notice containing the correct information and that the person is entitled to make the election within the time limit specified in subsection (3).
(3) The person shall notify the Minister in writing of the revocation of the election within three months after the day on which the notice referred to in subsection (2) is sent.
- SOR/94-483, s. 2
- SOR/98-286, s. 2
- SOR/2000-167, s. 2
- SOR/2016-203, s. 46(E)
6.5 Notwithstanding subsection 8(3) of the Act, a contributor who is entitled to elect under Part I of the Act may elect to pay
(a) for any part of a period of part-time service; and
(b) for a period of full-time service that occurred prior to a period of part-time service.
- SOR/94-483, s. 2
6.6 (1) Subject to subsection (3), a contributor referred to in subsection 7(1.1) of the Act who makes an election in respect of a period of service referred to in that subsection, other than a period of service in respect of which the contributor has elected pursuant to clause 6(1)(b)(iii)(I.1) of the Act, within one year after becoming a contributor under the Act is required to contribute to the Superannuation Account an amount equal to the total of
(a) in respect of any period of service that is full-time service, the amount that the contributor would have been required to contribute under subsection 7(1) of the Act on the basis of a salary equal to
(i) where the contributor was employed on a full-time basis on the most recent occasion on which the contributor became a contributor under the Act, the salary authorized to be paid to the contributor on that occasion, and
(ii) where the contributor was employed on a part-time basis on the most recent occasion on which the contributor became a contributor under the Act, the salary that would have been payable to the contributor if the contributor had been a full-time employee on that occasion, and
(b) in respect of each period of service that is part-time service, the amount that the contributor would have been required to contribute under paragraph 7(1)(e) of the Act on the basis of a salary equal to the amount determined by the formula
A × B
where
- A
- is
(i) where the contributor was employed on a full-time basis on the most recent occasion on which the contributor became a contributor under the Act, the salary authorized to be paid to the contributor on that occasion, and
(ii) where the contributor was employed on a part-time basis on the most recent occasion on which the contributor became a contributor under the Act, the salary that would have been payable to the contributor if the contributor had been a full-time employee on that occasion,
- B
- is the aggregate of the amounts determined for each part-time position in which the contributor was engaged to work during the period by the formula
C/D
where, in respect of each position,
- C
- is the average number of hours per week for which the contributor was engaged to work, and
- D
- is the normal hours of work per week established for full-time employees in the occupational group of which the employee was a member.
(2) A contributor referred to in subsection 7(1.1) of the Act who makes an election in respect of a period of service referred to in that subsection, other than a period of service in respect of which the contributor has elected pursuant to clause 6(1)(b)(iii)(I.1) of the Act, more than one year after becoming a contributor under the Act is required to contribute to the Superannuation Account an amount calculated in accordance with subsection (1)
(a) where the contributor was employed on a full-time basis at the time the contributor made the election, on the basis of the salary authorized to be paid to the contributor at the time of the election; and
(b) where the contributor was employed on a part-time basis at the time the contributor made the election, subject to subsection (3), on the basis of the salary that would have been payable to the contributor if the contributor had been a full-time employee at the time of the election.
(3) For the purposes of subsections (1) and (2), where at a time referred to in subparagraph (1)(a)(ii), subparagraph (ii) of variable “A” in paragraph (1)(b) or paragraph (2)(b) a contributor was a part-time employee employed concurrently in two or more positions, the contributor’s salary 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 had been employed on a full-time basis;
- 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. 2
6.7 A contributor is required to contribute to the Superannuation Account, in respect of a period of service referred to in clause 6(1)(b)(iii)(I.1) of the Act, an amount equal to the amount that the contributor would have been required to contribute under paragraph 7(1)(e) of the Act on the basis of a salary equal to the amount determined by the formula
A × B
where
- A
- is the salary that was authorized to be paid to the contributor as at July 4, 1994; and
- B
- is the aggregate of the amounts determined for each part-time position in which the contributor was engaged to work during the period by the formula
C/D
where, in respect of each position,
- C
- is the average number of hours per week for which the contributor was engaged to work, and
- D
- is the normal hours of work established for full-time employees in the occupational group of which the employee was a member.
- SOR/94-483, s. 2
- SOR/94-539, s. 1
While Absent on Leave Without Pay
7 (1) Subject to subsection 5.3(2) of the Act and subsections (2) and (3), a contributor who is absent from the public service on leave without pay is required to contribute to the Public Service Pension Fund
(a) in respect of the first three consecutive months of their period of absence, the amount that they would have been required to contribute under section 5 of the Act had they not been absent; and
(b) in respect of the remainder of their period of absence, twice the amount that they would have been required to contribute under section 5 of the Act had they not been absent.
(2) Subject to subsection 5.3(2) of the Act, a contributor who is absent from the public service on leave without pay, is required in the following cases, to contribute to the Public Service Pension Fund, in respect of the period of that absence, the amount that they would have been required to contribute under section 5 of the Act had they not been absent
(a) the deputy head of the employing department certifies to the Minister that the contributor is absent
(i) for the purpose of undergoing training or instruction that is advantageous to the department,
(ii) by reason of illness or injury,
(iii) for the purpose of providing care or support to a person, if the leave is taken during a period for which an unemployment benefit is payable to the contributor under section 23.1, 23.2 or 23.3 of the Employment Insurance Act,
(iv) for the purpose of serving with a board, commission or agency that is an agent of Her Majesty in right of Canada but not part of the public service,
(v) for the purpose of serving with any organization, including a government other than the Government of Canada, but not including a public service bargaining agent or a credit union, and the service of that contributor with that organization is to the advantage of the department or is being performed at the request of the Government of Canada,
(vi) for the purpose of serving in the Canadian Armed Forces, or
(vii) because of personal needs for a period not exceeding three months and leave for personal needs was approved by the appropriate authority;
(b) is during that absence an employee engaged locally outside Canada by Her Majesty in right of Canada;
(c) the leave that is a leave provided for under Division VII of Part III of the Canada Labour Code — if the contributor is entitled to that leave under that Act — and the deputy head of the employing department certifies to the Minister that the leave is one provided for under that Division; or
(d) the leave is taken because of a pregnancy — including any leave without pay taken during a period for which an unemployment benefit may be payable to the contributor under section 22 of the Employment Insurance Act — and the deputy head of the employing department certifies to the Minister that the leave is taken for that reason.
(3) Subject to subsection 5.3(2) of the Act, when a contributor is absent from the public service, on leave without pay, in order to care for their newborn child or a child placed with them for the purpose of adoption, the deputy head of the employing department certifies to the Minister that the contributor is on leave without pay for that reason and the leave is taken during a period for which an unemployment benefit may be payable to them under section 23 of the Employment Insurance Act or a benefit may be payable to them under a provincial law for the same reasons as those for which an unemployment benefit might be payable to them under that section, the contributor is required to contribute to the Public Service Pension Fund in respect of any portion of the period of absence that falls within the 78-week period following the birth or the adoption of the child the amount that the contributor would have had to contribute under section 5 of the Act had they not been absent.
- SOR/78-112, s. 1
- SOR/79-106, s. 1
- SOR/81-183, s. 1
- SOR/91-332, s. 4
- SOR/93-450, s. 3
- SOR/2016-203, s. 46(E)
- SOR/2021-136, s. 1
- Date modified: