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Special Notice to Employers
Bill 160 introduced modified workload requirements for secondary school teachers. When a full school year of employment occurs, this has no effect on pension reporting—the member earns their full contract salary and a full year of credit.
A teacher who works only one semester in a school year may receive compensation based on either the number of days of employment or the percentage of contract they have fulfilled, thereby affecting pension reporting and purchases of credit.
To ensure consistency in benefit accrual and pension reporting, we have introduced new credit accrual guidelines for secondary school teachers. This procedure is in place only to deal with the semester teaching issues for secondary school teachers when a full school year of employment is not completed.
New guideline
Effective with the 2001/02 school year, full-time secondary school employees teaching any combination of 3 (light) or 3.5 (heavy) units per semester will accrue one day of credit for each day they work. Therefore, please report the actual salary earned and one day of credit for each full day of employment.
Example
ABC School Board pays their employees based on a percentage of full school year completed. They have two teachers, Mary and Joe, who decide to take the second semester off. The annual rate of pay for both employees is $60,000. Assuming they both work to the end of the first semester, which had 97 workdays, below is how salary and credit should be reported for Mary and Joe:
 | Workload (Units) | Salary | Credit |
| Mary | Light (3 units) | $27,692.31 | 97 days |
| Joe | Heavy (3.5 units) | $32,307.69 | 97 days |
If service credit tracking in your payroll system is linked to the percentage of salary earned rather than the calendar days of employment, we may need to adjust the credit to reflect this credit accrual method. Where a member ceases to be employed or takes a leave of absence mid year we will make the appropriate adjustment and notify you.
If you require any clarification of the above reporting procedure, or would like our assistance with your board’s specific circumstances, please contact us. |
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