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1 |
PURPOSE |
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1.1 |
The purpose of this directive is to provide compensation advisors with information regarding the creation of arrears codes for union dues current deduction codes 633, 634, 636, 639, 641, 661 and 671. |
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1.2 |
This directive must be read in conjunction with Compensation Directive 2006-010.
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2 |
BACKGROUND |
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2.1 |
The processing of the union dues for employees identified with the bargaining status indicator "99" (refer to Section 3.2 of Compensation Directive 2006-010) must be done within the Regional Pay System (RPS) regardless of the period for which the deductions are withheld. |
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The processing of the deductions withheld for a period prior to the one in which an employee is identified with the bargaining status indicator "99" must be done using arrears codes. |
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2.2 |
Union dues arrears codes will be created for the following seven bargaining agents, that do not have an arrears code (the current deduction codes for the union dues are listed on the left): |
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Code 633 - Canadian Union of Public Employees - Operations |
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Code 634 - Canadian Union of Public Employees - Administration |
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Code 636 - Le syndicat général du cinéma et de la télévision |
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Code 639 - National Research Council Employee Association |
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Code 641 - Canadian Marine Officers Union |
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Code 661 - Canadian Merchant Service Guild - Atlantic Pilotage Authority |
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Code 671 - Canadian Merchant Service Guild - Laurentian Pilotage Authority
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3 |
POLICY |
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3.1 |
The Union dues arrears codes will be created as follows: |
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Code 5C8 - Canadian Union of Public Employees - Operations |
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Code 5C9 - Canadian Union of Public Employees - Administration |
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Code 5D1 - Le syndicat général du cinéma et de la télévision |
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Code 5D2 - National Research Council Employee Association |
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Code 5D3 - Canadian Marine Officers Union |
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Code 5D4 - Canadian Merchant Service Guild - Atlantic Pilotage Authority |
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Code 5D5 - Canadian Merchant Service Guild - Laurentian Pilotage Authority |
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3.2 |
For each bargaining agent, the profile for the arrears deduction code listed in Section 3.1 and the profile for the current deduction code are the same. For example, for the Canadian Union of Public Employees - Operations, the profile for the arrears deduction code (5C8) is the same as the profile for the current deduction code (633). |
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3.3 |
Union dues arrears deductions are tax deductible at source and upon tax filing at year end. These deductions will be reported on the employee's T4 in Box 44, Union dues, and his Relevé 1 in Box F, Union dues.
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4 |
PROCEDURES/INSTRUCTIONS |
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4.1 |
These new deduction codes will become effective on October 3, 2006. |
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4.2 |
Union dues arrears deductions are to be input using the on-line Deductions Arrears (DAR) screen with a rate base of "6" (monthly), and will be collected from the second pay of the month. Compensation advisors will input the precalculated monthly amount for each deduction. When more than one month is owing, the recovery period must be spread over the same number of months as the number of deduction premiums that are to be recovered using rate base "6". |
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4.3 |
When a Deduction Commence transaction for union dues is input with an effective date in the past, the arrears codes will be automatically generated by the RPS. |
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4.4 |
For additional information regarding union dues deductions, compensation advisors should refer to the Personnel-Pay Input Manual (PPIM) sections 5-4, 4-4-16-1, 4-4-17-1, 9-5-4, 14-5-1, and 14-5-5.
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5 |
INQUIRIES |
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5.1 |
Any inquiries on the information contained in this document should be addressed to your Public Works and Government Services Canada (PWGSC) Compensation Services Office.
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