Skip to content Skip to institutional links

Common menu bar links

Breadcrumb Trail

Institutional links

Office of the Chief Human Resources Officer

Compensation and Labour Relations

Versions

ARCHIVED - Computation of Entitlements

Warning This page has been archived.

Archived Content

Information identified as archived on the Web is for reference, research or recordkeeping purposes. It has not been altered or updated after the date of archiving. Web pages that are archived on the Web are not subject to the Government of Canada Web Standards. As per the Communications Policy of the Government of Canada, you can request alternate formats on the "Contact Us" page.

1 Effective dates

The following principles govern the computation of entitlements and effective dates in the pay system:

When an entitlement is authorized effective on a stated date (for example, April 1), remuneration will be paid for that day.
Where an entitlement ceases on a specified date, remuneration will be paid only up to and including the previous day (for example, where a termination of employment is authorized effective April 1, remuneration will be paid only up to and including March 31).
Where two or more pay actions are authorized with the same effective date, the sequence of processing to be applied is: statutory increments, salary revisions, followed by promotions/deployments and transfer by appointment/demotions.

2 Pay periods

Payment of earnings on a four or two week basis involves the determination of entitlements when salaries and allowances are expressed in other than weekly rates. Entitlements expressed in annual, monthly or hourly rates shall be translated into a four-week/two week entitlement as follows:

Four-week entitlement:	annual rate 13.044
Two-week entitlement:	annual rate 26.088

Notes:

The monthly rate is multiplied by twelve (12) to establish the annual rate.

The hourly rate is multiplied by the scheduled workweek (SWW) multiplied by 52.176 to establish the annual rate.

The foregoing formulae are used except where otherwise specified in collective agreements or any other enactment of the TBS.

3 Partial pay period

Where an employee is not entitled to pay for the full pay period or where a different rate is payable for a part of the pay period, the calculation is made on a daily basis exclusive of the normal days of rest. The formula is:

days of entitlement x rate of pay
compensation days

4 Rounding practice

Normally, only three (3) decimal places are used with all excess decimals being dropped. The third (3^rd) decimal place is used to determine whether or not the last digit is retained as is, or increased. When the digit to be dropped is less than five (5), the last digit to be retained will remain unchanged.

Example 1

2.14 x 3.66 = 7.8324 = 7.83.
Drop all decimal places in excess of three (3).
Use the third (3^rd) decimal place to determine if last digit is retained as is or increased.

When the digit to be dropped is five (5) or greater, the last digit to be retained will be increased by one (1).

Example 2

4.50 x 1.75 = 7.875 rounded to 7.88

Example 3

2,850.75 days � 365.25 days = 7.8049 years = 7.80 years.
Drop all decimal places in excess of three (3), i.e. the 9.
Use the third (3^rd) decimal place to determine if last digit is retained as is or increased.
Since the third (3^rd) decimal is less than five (5), the second digit remains unchanged.

5 Compensation days

Compensation days mean the number of days in the pay period other than the normal days of rest (that is, exclusive of days which are not included in the employee's SWW). Normally, this means the number of days in the pay period less:

Saturdays and Sundays, if the employee is on a five (5) day regular Monday to Friday workweek and
Sundays, if the employee is on five and one-half (5 1/2) or six (6) day workweek.

6 Days of rest

Days of rest mean the days other than the normal workdays i.e. Saturday and Sunday.

For shift workers, the days of rest granted in lieu of Saturdays and Sundays are excluded in computing the number of compensation days.

For employees working variable hours of work, the compressed day off is considered a day of rest.

7 Days of entitlement

Days of entitlement mean the number of compensation days in the pay period in which an employee is entitled to pay, and includes:

Any standard working day on which the employee was on duty or was absent on authorized leave with pay.
Any day authorized as a designated holiday with pay.

An employee is not entitled to be paid for a designated holiday when the employee is:

On leave without pay on both the working day immediately preceding and the working day immediately following the designated holiday.
Absent without leave (refer to the applicable collective agreement or authority).
Under suspension.
On military or injury-on-duty leave.
A seasonal employee and the designated holiday falls within the period in which the employee is not required to perform the duties of the position because of the seasonal nature of the duties.
A part-time employee and the designated holiday falls on a scheduled day of work.

On termination of employment, an employee shall not be paid for a designated holiday which both follows and is contiguous to the last day of employment.

Similarly, a designated holiday, which immediately precedes the first day of employment, shall not be a day of entitlement.

Example 1

Leave without pay (LWOP) December 31^st
Designated holiday January 1^st
Remunerated (normal workday or authorized leave with pay) January 2^nd
Full-time employee will be paid for the designated holiday

Example 2

LWOP December 31^st
Designated holiday January 1^st
LWOP January 2^nd
Full-time employee will not be paid for the designated holiday

Example 3

A full-time employee working in Ontario has submitted a leave request for parental leave without pay for the period from June 2, 2003, to August 1, 2003, for a total of forty-five (45) working days.

Re-taken on strength date is Monday, August 4, 2003, and the employee is entitled to be remunerated for the designated holiday of Monday, August 4, 2003.

Example 4

A full-time employee working in Ontario has submitted a leave request for parental leave without pay for the period from June 2, 2003, to August 4, 2003, for a total of forty-six (46) working days.

Re-taken on strength date is Tuesday, August 5, 2003, and the employee will not be entitled to be remunerated for the designated holiday of Monday, August 4, 2003.

Example 5

A full-time employee has submitted a leave request for parental leave without pay for the period from September 2, 2003, to October 31, 2003, for a total of forty-four (44) working days.

Given the employee's temporarily struck-off strength date is Tuesday, September 2, 2003, the employee is entitled to be remunerated for the designated holiday of Monday, September 1, 2003.

Example 6

A full-time employee has submitted a leave request for parental leave without pay for the period from September 1, 2003, to October 31, 2003, for a total of 45 working days.

Given the employee's temporarily struck-off strength date is Monday, September 1, 2003, the employee will not be entitled to be remunerated for the designated holiday of Monday, September 1, 2003.

8 Rate of pay

Rate of pay refers to the four (4) week or two-week (2) gross salary entitlement as calculated in sections 2 and 3.