|
|
OUTLINE
|
|
|
|
Procedures to be used to remit Dental
Care Plan (DCP) premiums for National Joint Council (NJC) and Public Service
Alliance of Canada (PSAC).
|
|
|
|
DEPARTMENT 079 CODING -- DCP is reported
to Department 079 under the following codes:
|
|
|
|
| 079 CODING
|
TITLE
|
| 079-PO-000-870
|
NJC/DCP--CURRENT
|
| 079-PO-000-813
|
PSAC/DCP--CURRENT
|
|
|
|
|
UNDERWRITER--The underwriter for DCP
is Great West Life Assurance company.
|
|
|
|
EMPLOYER'S SHARE (ER)--The DCP is 100%
employer paid, unless the employee is on LWOP for greater than 3 months,
in which case the employee must submit cash payments to continue coverage
while on Leave without pay (LWOP).
|
|
|
|
QUÉBEC SALES TAX (QST)--For employees
residing in the province of Québec, the 9% sales tax is applicable.
|
|
|
|
ONTARIO RETAIL SALES TAX (ORST)--For
employees residing in the province of Ontario, the 8% sales tax is applicable.
|
|
|
|
LWOP REGISTER--A DCP LWOP Register must
be maintained by the PAO to record details of cash payments for DCP coverage
submitted by employees on LWOP. The PAO clerk is responsible for determining
the applicable QST and ORST.
|
|
|
PROCEDURES
|
|
|
|
MONTH-END--At month-end, the PAO clerk
will proceed as follows using the DCP LWOP Register:
|
|
|
PAO Clerk
|
|
|
|
- PRINT report from the Common Departmental Financial System
(CDFS) for 870 and 813 and RECONCILE to LWOP Register;
|
|
|
|
- LOG ON to CDFS Accounts Payable screen;
|
|
|
|
- CREATE a payment to remit premiums to Great West Life Company;
|
|
|
|
- CREATE one Financial Coding Block (FCB) line for each pay office
for 870 and 813;
|
|
|
|
- NOTATE the Common Departmental Financial System (CDFS) ID number
for remittance on control log sheet;
|
|
|
|
- PASS control log sheet to QC PAO Clerk for approval.
|
