Appendix C – List of Pay Entitlement Codes

0101 Civilian regular time– continuing employment

Basic salaries and wages for regular time worked by all full-time indeterminate civilian personnel for continuing employment. It does not include any remuneration received for allowances or for working non-standard hours, extra duty or holiday pay, retroactive salaries, severance pay, or bilingual bonus.

0102 Civilian regular time– part-time, seasonal, and casual

Basic salaries and wages for regular time worked by all part-time civilian personnel or for personnel employed on a full-time seasonal, term, or casual basis. It does not include any remuneration for allowances or for premiums for working non-standard hours, extra duty pay, holiday pay, retroactive salaries, severance pay, or bilingual bonus.

Economic objects 0101 and 0102 will include all expenditures charged to the following pay entitlement codes (except for entitlement code 049 which pertains to economic object 0102 only):

* pertains to economic object 0102 only

0103 Civilian premium pay for work during non-standard hours or for other reasons

Premiums paid to all civilian personnel for working evening or night shifts or on week-ends or designated holidays.

This object will include all expenditures charged to the following pay entitlement codes:

0104 Civilian holiday pay in lieu of leave

Remuneration paid to civilian personnel in lieu of, or to compensate for, annual vacation leave or statutory holidays.

This object will include all expenditures charged to the following pay entitlement codes:

0105 Civilian overtime (for additional hours)

Remuneration paid to civilian personnel received for working time, that is, additional to the normal hours worked.

This object will include all expenditures charged to the following pay entitlement codes:

0106 Civilian bilingual bonus

Remuneration paid to civilian personnel in the form of a bonus for using both official languages as a requirement for employment.

This object will include expenditures charged to the following pay entitlement codes

0107 Civilian severance pay and termination benefits

Special remuneration paid to civilian personnel at the time of the termination of their employment.

This object will include all expenditures charged to the following pay entitlement codes:

0110 Civilian retroactive– previous fiscal year(s)

Retroactive salaries and wages, including overtime paid to civilian personnel for earnings related to previous fiscal year(s). This object will include all expenditures charged to the following pay entitlement codes:

0111 Civilian retroactive– current fiscal year

Retroactive salaries and wages, including overtime paid to civilian personnel for earnings related to the current fiscal year.

This object will include all expenditures charged to the following pay entitlement codes:

0112 Civilian Pay Equity

0120 Civilian allowances to compensate employees for certain expenses

Remuneration paid as an allowance in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment to compensate civilian personnel for certain types of expenses that are incurred as part of their regular employment.

This object will include all expenditures charged to the following pay entitlement codes:

0121 Civilian compensation for additional or specific duties performed

Remuneration paid as an allowance in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment to compensate civilian personnel for a specific duty that is being performed, or for performing a duty that is additional to their regular employment.

This object will include all expenditures charged to the following pay entitlement codes:

* change was made to the Chart of Accounts for 2000-2001 Fiscal Year

0122 Civilian Pay Equity Allowances

0123 Civilian Pay Equity – Interest

0125 Civilian isolated posts allowance

Remuneration paid as an allowance to civilian personnel for being employed in an isolated location. Such payment is made in accordance with the Isolated Posts Directive, a collective bargaining agreement, or the Terms and Conditions of Employment.

This object will include all expenditures charged to the following pay entitlement codes:

0126 Other civilian allowances and benefits (specify)

Remuneration paid to civilian personnel as an allowance or benefit in accordance with a collective bargaining agreement or the Terms and Conditions of Employment, which does not pertain to allowances specified in other objects.

This object will include all expenditures charged to the following pay entitlement codes:

0155 Employment Insurance Premium Reduction

The reduction of Employment Insurance premiums for the Canadian Forces and the Royal Canadian Mounted Police.

This amount will include all expenditures charged to the following pay entitlement codes:

0182 Supplementary employee benefits

Amounts paid as supplementary benefits, for items such as lodgings and free food. It includes the provincial health remuneration supplement paid to employees resident in certain provinces as the employer’s portion of payments to provincial hospital and medical plans.

This object will include all expenditures charged to the following pay entitlement codes:

0186 Other supplementary personnel costs

Any other amounts paid as supplementary personnel costs that are not included in economic objects 0151 to 0155, such as incentive bonus, exempt staff costs, housing subsidy, employee parking reimbursement, etc. The type of supplementary personnel costs will be specified in the departmental line objects for annual amounts over $250,000.

This object will include all amounts charged to the following pay entitlement codes:

0445 Tuition fees for courses where employees take training on their own time

This object will include expenditures charged to the following pay entitlement codes:

0447 Tuition fees and costs of attending courses not elsewhere specified (specify)

This object will include expenditures charged to the following pay entitlement code.

0821 Membership Fees

6037 Return of contributions from PSSA

This object will include all expenditures charged to the following pay entitlement codes:

(D) entitlement codes relate to entities for which Treasury Board does not represent the employer