Your 2012 Guide to Benefits for Employees in Canada

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1 Your 2012 Guide to Benefits for Employees in Canada

2 Table of Contents Introduction... 3 Canada s Demogrphic... 5 Retirement Benefits... 6 Social Security... 6 Social Security... 8 Personal Savings... 8 Personal Savings... 8 Private Pension Plan Practices Private Pension Plan Practices Disability Benefits Social Security Workers Compensation (WC) Workers Compensation Private Employment Practices Private Employment Practices Death Benefits/Life Insurance Social Security Social Security Private Employment Practices Death Benefits Medical/Dental Benefits Social Security Private Employment Practices Vacation And Wellness Programs Federal Statutory Holidays Summary of Mandatory Contributions Contact Us About Buck Copyright 2012 Buck Consultants Limited All Rights Reserved Not to be copied in whole or in part in any form, electronic or otherwise, or provided to any party other than as originally intended without express written permission from Buck Consultants Limited. 2

3 Introduction Canadians have always enjoyed broad social benefits throughout the country, including comprehensive income maintenance benefits such as the Canada Pension Plan/Quebec Pension Plan (CPP/QPP), Old Age Security (OAS), and Employment Insurance (EI). These programs are administered federally and require nationwide coordination, with the exception of the Quebec programs, the Quebec Pension Plan (QPP) and the Quebec Parental Insurance Plan (QPIP). In addition to the abovementioned programs, there are several income-tested programs provided by the federal government and various provinces. Publicly-funded hospitalization and medical programs cover virtually all Canadians. Provincial 1 governments are responsible for the administration of health services, and often exercise considerable influence over matters that have been delegated to them by provincial legislatures. Although patterns of health services in the provinces are similar, their organization, system of financing, and administration vary from province to province. These programs are funded through a combination of federal transfers to the provinces, as well as provincial taxes raised through a combination of sales and payroll taxes, and, in certain provinces, premiums or special taxes payable by the residents. Most employers in Canada have established private employee benefit plans to supplement the government-sponsored hospital and medical plans. These plans include coverage for medicallyrequired services such as drugs, private duty nursing, semi-private hospital, paramedical practitioners, vision care, and out-of-province/out-of-country care. Private employee benefit plans may not cover services that are covered through publicly-funded programs. The vast majority of Canadian employers also sponsor dental care plans for their employees. In addition, most employers sponsor short and long term disability plans to supplement the Canada Pension Plan/Quebec Pension Plan and Workers Compensation disability income benefit plans, as well as Employment Insurance sickness benefits. Most employers provide coverage or access to a full range of death benefits, including basic life insurance, optional life insurance, and accidental death and dismemberment coverage, with similar options available for spouses and/or dependents. Other benefits offered to employees through employer benefit plans include employee assistance programs and group home and automobile insurance. Interest in flexible benefit programs where each employee has the opportunity to select their own mix of benefits within certain cost and design constraints continues to grow in Canada. With the demographic changes facing Canadian employers as baby boomers age, flexible benefit programs are expanding to include more choice in the types of plans and services offered. Currently, approximately 50% of mid- to large-sized employers offer flexible benefit plans. 1 For greater clarity, all references to provinces include territories, as well. 3

4 Employer-sponsored benefit programs usually terminate at the earlier of age 65 or retirement. While some employers may offer a reduced amount of life insurance and/or extended health and dental coverage to retirees, the tendency is to look for ways to eliminate or reduce retiree coverage wherever possible, due to the expenses associated with future liabilities. Employers are not required to sponsor a pension plan, but when they do, they must follow the minimum regulatory standards. Legislation governing private pension plans was first enacted in certain provinces in the 1960s, and minimum standards were in place for most provinces by the mid-1970s. Initially, pension standards legislation tended to be reasonably uniform. Significant differences have since emerged as jurisdictions have enacted legislation to respond to local concerns. Most employer-sponsored plans come under provincial laws based on each employee s province of employment, although certain types of employment come under federal jurisdiction. 4

5 Canada s Demographic Population 34,605,346 (October 2011 est.) CAD 1.00 = (USD) $ (February 3, 2012) GDP CDN (Q3 2011) $1.721 billion GDP change 5.9% 2010 Inflation 2.3% (December 2011) Unemployment Rate 7.6% (January, 2012) Source: Statistics Canada 5

6 Retirement Benefits Canada s retirement savings system is comprised of 3 tiers social pensions provided through federal programs; personal savings encouraged through federal taxation exemptions under Registered Retirement Savings Plans and other savings plans; and employer-sponsored pension plans in which contributions, if allowed by the plan, are treated favourably under the taxation system. There is no mandatory retirement age in Canada. Normal retirement age is 65. Social Security Summary CPP QPP OAS Eligibility for pension Age Employed or self-employed Outside Quebec have made at least 1 valid contribution Age Employed or self-employed, In Quebec have contributed for minimum 1 year 65 (male and female) Full pension payable after 40 years residence in Canada after turning age 18 Partial pension payable on a pro-rata basis Contributions (2012) Based on employment earnings between $3,500 and $50,100 Based on employment earnings between $3,500 and $50,100 Financed entirely by the Federal Government Contributions made between ages 18 and 65 while employed. Contributions made between ages 18 and 65 while employed. 4.95% (Employer and employee) 5.025% (Employer and employee) Maximum contribution $2, Maximum contribution $2,

7 Maximum CPP Rates 2012 Maximum QPP Rates 2012 Maximum Monthly Benefit Rates 2012 Retirement Pension (Age 65) $ $ $ Early or postponed retirement pension (age 60-70) Early: 0.5% adjustment for each month prior to or age 65 Postponed: 0.64% adjustment for each month after age 65 to age 70. The adjustment will increase to 0.70% in % adjustment for each month prior to or after age 65 Guaranteed Income Supplement n/a n/a $ Spouse/Common Law Partner of: A non-pensioner A pensioner Allowance recipient $ $ $ Regular Allowance $ Survivor s Allowance $ CPP/QPP: Pension payable at age 65 is 25% of the average Year s Maximum Pensionable Earnings (YMPE, which is $50,100 (in 2012) in the year of retirement and the 4 preceding years. All CPP and QPP pensions are increased annually in line with changes in the Consumer Price Index. OAS: Proportionate benefits are paid if total years of residence are between 10 and 40. Pensioners with 2012 individual net income above $69,562 must repay part or all of the maximum Old Age Security pension amount. The full OAS pension is eliminated when a pensioner s net income is $112,772 or above. These amounts are adjusted quarterly 7

8 Social Security Social pensions are offered through the Old Age Security (OAS) Program and the Canada/Quebec Pension Plans CPP/QPP. The OAS provides a basic pension, with an additional possible allowance for low-income pensioners, while the CPP/QPP benefit is income-related and is based on average pensionable earnings. It is common for Canadian employers to provide employees with private group plans to supplement government benefits. Over the years, plan designs continue to be tweaked based on employers need to manage costs, while continuing to provide comprehensive supplementary coverage to their employees. Personal Savings Summary Individual Registered Retirement Savings Plan (RRSP) Benefit Determination Funding and contributions Regulation At the time of retirement, funds in an RRSP can be used to purchase an annuity from an insurance company or converted to an income stream subject to minimum prescribed distributions, where the individual can continue to manage the investments Total withdrawal allowed subject to withholding tax Contributions are made by individuals to approved retirement accounts offered by financial institutions. Multiple RRSPs can be held subject to the overall contribution limit Maximum 2012 RRSP contribution limit is 18% of previous year s earned income, but not more than $22,970 Contribution maximums are set by the Federal Government as part of general tax policy Taxation Contributions are tax-deductible up to specified limits Investments accumulate on a tax-deferred basis until withdrawn Personal Savings RRSP Canada encourages individuals to save for retirement through an individual Registered Retirement Savings Plan, or RRSP. This is an account that provides tax benefits for saving for retirement by allowing a person to contribute and accumulate financial assets on a tax-deferred basis. RRSPs may defer taxes in three primary ways: Contributions to RRSPs, up to prescribed limits, may be deducted from income before calculating income tax due. 8

9 Income earned within the account (interest, corporate dividends, capital gains) is not taxed until money is withdrawn from the plan, allowing the plan to grow faster than the same investments would grow if they were held outside the plan and thus subject to tax. Money may be withdrawn from an RRSP at any time, subject to a withholding tax. The goal is to use the funds in an RRSP in tax years when the employee is in a lower income-tax bracket because of lower income (due to retirement, unemployment, etc.) rather than in tax years when the employee makes contributions. Examples of investments that can be held in an RRSP are: guaranteed investment certificates (GICs), bonds, mortgage loans, mutual funds, income trusts, corporate shares (stocks), and laboursponsored funds. TFSA In 2009 a new vehicle called the Tax Free Savings Account (TFSA) was created under the Income Tax Act. The TFSA has some similarities to an RRSP (i.e. investment growth is not taxable) but is different in a number of significant ways - contributions are made with after-tax dollars (i.e., not deductible) but withdrawals are tax-free. Any withdrawal from a TFSA creates an equal amount of new contribution room. This allows individuals to save for an automobile or a dream vacation in a tax efficient manner and replace the savings in the future. The 2012 TFSA contribution limit is $5,000. Another feature of the TFSA is that earnings within the account and withdrawals from the account do not affect income-tested government benefits such as the Canada Child Tax Benefit, Employment Insurance benefits or the Guaranteed Income Supplement. While the benefits of owning an RRSP can be debatable as RRSPs are taken into account for the income-tested government benefits, a TFSA avoids this particular drawback as TFSA are not taken into account for income-tested government benefits. Group RRSP and TFSA Both RRSPs and TFSAs can be set up by employers as group plans with contributions made to them by the employer and employee. Other Employment Savings Plans In addition to personal savings through RRSPs and TFSAs, employers in Canada offer deferred profit sharing plans (DPSP), employee profit sharing plans (EPSP), and employee share ownership plans (ESOP). 9

10 Private Pension Plan Practices Summary Employer Defined Benefit (DB) Employer Defined Contribution (DC) Group Registered Retirement Savings Plan (GRRSP) Benefit Determination Target is 50% to 60% of final pay, integrated with Social Security Based on final average earnings Career average earnings can be used, but are less popular At the time of retirement or termination, funds can be used to purchase an annuity from an insurance company or transferred to a special locked-in RRSP Employees may choose where funds are invested; subject to a default fund if they do not choose At the time of retirement or termination, funds can be used to purchase an annuity from an insurance company or transferred to an individual RRSP Total withdrawal allowed subject to withholding tax Normal Retirement Age Normal retirement age for both DB and DC plans is 65. Early retirement is often permitted, generally not earlier than age 55. Funding and contributions See notes below Many are contributory Actuarial valuations must be performed at least every three years to determine the necessary funding obligation The Canada Revenue Agency will approve the recommended contributions based on the filed actuarial valuation report Employer contributions to fund the promised benefits are tax deductible based on the recommendation of the Actuary Employers usually contribute a flat percentage of employee earnings - regulatory minimum of at least 1% of earnings Most employees are required to contribute Plan can provide employees make optional contributions with some degree of matching by the employer Plan design is typically similar to a defined contribution pension plan Not subject to provincial pension laws Employer contribution is made by (a) increasing the employee s salary, and (b) paying an amount equal to the increase into the GRRSP on behalf of the employee Employer contributions are always 100% vested Employee contributions are permitted and subject to maximum limits Regulation Pension plans must be filed for registration with both the Canada Revenue Agency and the provincial regulator. They must be externally funded, using either an insured approach or a self-administered (trusteed) approach. Group RRSP plans must be registered with the Canada Revenue Agency only; they are not subject to provincial pension rules. All pension plans in Canada are regulated by a two tier system of registration through the Canada Revenue Agency (CRA) 10

11 and the provincial regulator. CRA establishes the maximums with regard to benefits and employee and employer contributions. Each province has its own pension law that regulates the minimum standards with respect to eligibility for membership and benefits and which also mandates plan security via minimum funding requirements and the timing of contributions under the plan. An employer with employees in more than one province is permitted to cover all employees under one pension plan (DB or DC) and to register the plan with the provincial pension authority in the province with the largest number of employees Taxation Employer contributions to fund the promised benefits are tax deductible based on the recommendation of the Actuary Employee contributions are permitted and subject to maximum limits Contributions are taxdeductible up to specified limits Investments accumulate on a tax-deferred basis Employee receives a tax deduction for the entire contribution. Employer contributions are considered as salary and are deductible to the employer as such. An employer s contributions are considered taxable income to the employee, who receives a tax deduction, which results in a nil tax effect. Limits 2012maximum annual defined benefit pension accrual limit is $2,646.67per year of service Maximum overall 2012 contribution permitted per employee is the lesser of 18% of current year earnings or $23,820 Maximum overall 2012 contribution permitted per employee is the lesser of 18% of prior year earned income or $22,970 less adjustment for prior year pension participation Private Pension Plan Practices Less than 40% of the Canadian working population participates in employer-sponsored group pension plans. Unionized employees sometimes participate in the same plan as their salaried counterparts; however, there are noticeable exceptions where union groups are administered through separate pension trusts. Pension plans must be registered under the Income Tax Act and under one of the provincial pension benefits acts. The Income Tax Act provides a preferred tax structure to registered pension plans but limits the amount of pension that can be paid from a defined benefit plan, and the amount that can be contributed to a defined contribution plan. Employers often supplement the registered plan with a non-registered supplemental plan that typically tops-up the registered plan s benefit due to the limitations in federal tax policy on providing benefits under a registered pension plan. 11

12 The following pages describe the main provisions of typical Canadian employer-sponsored registered pension plans. Pension standards vary based on the province of employment, making it increasingly important for employers to work closely with their plan administrator to ensure compliance. Since non-registered plans are not subject to the various pension benefits acts, most of the following does not apply to the non-registered supplemental plans. Non-registered supplemental plans are generally not pre-funded. If these plans are pre-funded then they are classified as a Retirement Compensation Arrangements (RCA) under the Income Tax Act and a refundable tax must be paid to the Canada Revenue Agency. Nature of Pension Program Defined benefit plans are common with the vast majority of large employers. However, there has been a trend in recent years towards a defined contribution approach, or towards hybrid combination plans (comprised of a non-contributory defined benefit plan in combination with a contributory defined contribution plan). Smaller employers tend to favour the defined contribution approach. Eligibility for Plan Participation All jurisdictions have legislation to ensure that pension plans permit full-time employees who meet minimum regulatory requirements to join the plan (i.e., typically 2 years of continuous service). All jurisdictions have legislation to ensure that pension plans extend coverage to part-time employees who meet minimum regulatory requirements (for example, part-time employees who have earned at least 35% of the YMPE in each of two consecutive years). Typically, membership is compulsory in the majority of plans, although it is sometimes optional until a certain age (when participation becomes compulsory). This area is expected to attract greater attention in the future, with the likely outcome being optional participation rights. Employee Contributions Based on Buck s 2007 Canadian Pension Survey, approximately 60% of defined benefit pension plans for non-union salaried employees in the private sector are contributory, although there has been a distinct trend to reduce or eliminate employee contributions. For defined contribution plans approximately 80% are contributory. Plans covering bargaining unit employees tend not to require employees to contribute. Typical DB plan contributions are in the range of 4 6% of earnings, less the employee s required contribution to the Canada/Quebec Pension plan (CPP/QPP). Where contributions are integrated with the contributions required under the CPP/QPP the rate would be 1% to 2% lower for earnings under the YMPE. Most jurisdictions have enacted legislation which requires both a minimum level of interest credits on employee contributions, and that at least 50% of an employee s vested pension is financed by employer contributions. 12

13 Contributions to DC plans are described under Benefit Formula DC below. Required employee contributions to registered pension plans are tax-deductible for the employee. Normal Retirement Normal retirement is defined as age 65. Most plans permit postponement of retirement beyond age 65. All Canadian provinces expressly prohibit mandatory retirement due to age qualifications except where there are bona fide occupational requirements. Benefit Formula DB Plans Large organizations typically provide salaried employees with final average earnings defined benefit pension plans (the average of the three or five highest consecutive years). Assuming a fullcareer employee, together with CPP/QPP and Old Age Security benefits, this usually produces retirement income ranging from 40 80% of the employee s highest earnings. Defined benefit plans are required to accommodate different provincial pension requirements for eligibility, early retirement rights, vesting, pre-retirement death benefits, etc. The pension formula can either be expressed as a flat percentage of final pay or integrated with the government sponsored CPP/QPP. The maximum permissible benefit formula is 2% of final earnings (2012 maximum benefit of $2, per years of credited service); most formulas tend to fall within the range of 1% to 2%. Integration with the government sponsored CPP/QPP is most often achieved through an additive step-rate formula (e.g., 1.3% of highest earnings up to the CPP/QPP earnings base, plus 2% of highest earnings in excess of the YMPE). Relatively few plans use the subtractive direct offset integration approach. Benefit Formula DC Plans Under a defined contribution pension plan, the formula is essentially the sum of employee and employer contributions. Employee contribution requirements are in the range 1% to 4% of earnings which accounts for almost 90% of plans. Most employers require employees to contribute and 65% of employers have set their basic contribution below 5% of employee earnings. Most employers also contribute additional amounts based on employee optional contributions. These additional contributions are typically structured as a 50% match of employee optional contributions. Total employer contributions fall in the range of 3 to 6.9% of employee earnings. Contributions are invested as directed by the employee in some mix of equities, balanced funds, bonds or fixed income funds, money market funds, GICs and lifestyle funds. There has been a shift towards offering employees a greater number of investment options. However, there is concern that offering too many choices simply confuses employees, who then simply stick with the plan s default fund. There is no safe harbour protection in Canada for 13

14 sponsors. Member use of the default fund needs to be actively managed by the plan s governance committee. Early Retirement Early retirement is available at any time within 10 years of normal retirement date. Small employers with a defined benefit plan typically provide an early retirement pension that is equal to the accrued normal retirement pension, actuarially reduced to the actual retirement date. Larger employers may subsidize early retirement under a defined benefit plan by modifying the reduction in accrued pension. Often, there is little or no reduction in the accrued pension when employees retire after age 60 or 62 and certain service criteria are met. Early retirement before then will usually be designed to decrease the employee s pension by approximately 3 5% for each year of early retirement. The typical criteria for unreduced early retirement benefits under a defined benefit plan include: Combined age plus service equal to 80, 85, or 90 years; Age 55 with 30 years of service; or Age 60 with 25 years of service. Union plans may allow unreduced early retirement after 30 years of service regardless of the employee s age. Post-Retirement Death Benefits All pensions are payable for a member s lifetime. It is not unusual for payment to be guaranteed for a minimum of five years after retirement. All jurisdictions have legislation that provides for spousal protection once pensions commence. The legislation requires that pensions be paid in a joint and survivor form if the employee has a spouse who has not signed a special waiver. The percentage amount of the joint and survivor pension is typically 60%. A full actuarial reduction to the pension is permitted to provide the spousal pension but there is a trend for defined benefit plans to fully or partially subsidize an employee s joint and survivor optional form of pension. Post-Retirement Pension Adjustments Few defined benefit plans have contractually committed to making automatic adjustments in pensions once payments have commenced. However, it is common practice under defined benefit plans to make periodic ad hoc adjustments. Typically, post-retirement adjustments replace 33 67% of the value lost through increases in the Consumer Price Index. Pre-Retirement Death Benefits All jurisdictions require a deceased employee s spouse to be paid a percentage (usually 60% or 100%) of the commuted value of the employee s vested pension that accrued after a prescribed 14

15 date and up to the date of death. A few jurisdictions accommodate integrating this pension death benefit with employer-funded group life insurance benefits that are payable to the deceased employee s spouse. Defined contribution plans pay the full value of the investment account. The member s spouse is the preferred beneficiary, unless the spouse waives that right. However, administration of pre-retirement death benefits varies considerably between jurisdictions. Some jurisdictions require the spouse to use death benefit proceeds for the purpose of providing a lifetime pension only, while others permit (or require) a lump sum cash option. The definition of spouse also varies by jurisdiction. Vesting Upon Termination of Service All jurisdictions provide for minimum vesting requirements for the employer-provided portion of an employee s accrued benefits/contributions, typically after only two years of plan participation. Employers may offer immediate vesting. The employee s contributions are always vested. Employee Representation in Plan Administration Some jurisdictions (i.e., Ontario, Manitoba, British Columbia, and Saskatchewan), a special pension committee must be established, with direct member representation when requested by the majority of plan members. In these jurisdictions, the pension committee serves only in an advisory capacity. However, very few advisory committees have been established. Pension plans registered in Quebec must be administered by a pension committee having both member representation and a third-party individual. This rule became effective beginning in The committee has full responsibility for interpreting plan provisions, determining member benefits, establishing pension fund investment policies, monitoring contribution remittances, and generating government filings. Future provincial legislation will strengthen the requirement to implement advisory committees. Financing of Private Pension Plans From a funding perspective, registered pension plans are either fully insured or trusteed. The majority of plans for small employers are fully insured. The majority of plans for mid- to large-sized employers are funded through a corporate trust or through an insurance company segregated fund policy. The larger the employer, the more likely it will be that either an outside or inside investment counselor is used to direct investments. Minimum funding standards for defined benefit plans are prescribed by provincial law. The funding rules for a particular plan s jurisdiction of registration apply to the whole plan. Usually, the jurisdiction of registration has plurality of membership. These laws generally permit amortization of unfunded liabilities over as long a period as 15 years. Where a plan s assets are insufficient to cover the benefit obligations that would exist on windup, amortization must, in some cases, be accelerated to five years. Historically, funding valuations were required at least every three years; 15

16 however, underfunded plans are increasingly subject to annual valuations if funding ratios are below prescribed ratios. Pension plan sponsors are subject to Canadian accounting standards for determination and reporting of pension obligations in corporate financial statements. Canadian pension accounting rules are almost identical to those required in the United States and Internationally. Phased Retirement In late 2007, the Federal government amended the Income Tax Act (Canada) Regulations to allow a registered pension plan to offer phased retirement benefits in order to encourage the retention of older key employees. Qualifying employees would be able to accrue current service pension benefits under a defined benefit registered pension plan, while at the same time receiving a pension from that plan or another defined benefit plan of the employer or a related employer. Previously, the accrual and payment of a pension at the same time was not permitted. Qualifying employees must be at least age 60 or, 55 years of age and eligible to receive an unreduced pension. The latter requirement greatly limits the employees that will be able to take advantage of this new provision. Effectively, employees will have to be aged 55 and have 25 or 35 years of service or 85 points, for instance (depending on the plan requirements for an unreduced pension), prior to being eligible for phased retirement. The phased retirement pension amount would be up to 60% of accrued pension benefits, including both lifetime and bridge pensions, as if the employee were fully retired. The new provisions for phased retirement do not require that an employee work part-time to be eligible for phased retirement. In light of the introduction of phased retirement provisions under the Canadian Income Tax Act, a number of provinces have introduced or have committed to accommodate phased retirement provisions in their minimum standards legislation. Pending Developments, 2012 Provincial pension laws Ontario, Alberta, British Columbia, and Nova Scotia have conducted sweeping pension reform studies and made recommendations to strengthen the private employment pension system. These recommendations cover such areas as governance, plan funding, security, and surpluses. Public consultations were conducted by Alberta and British Columbia, however, no legislative pension reform has been introduced in Nova Scotia introduced pension reform legislation in 2011 which is expected to be in force in late 2012 the legislation is substantially similar to the pending legislation in Ontario. In additional, two of Canada s smaller provinces (Prince Edward Island and New Brunswick) have announced that they will proceed with public consultations in 2011 on the topic of pension reform. Currently, Prince Edward Island has no pension legislation in place but intends to remedy that in

17 Ontario passed three pieces of legislation in 2010 which amended the province s pension laws. Although, most of the changes have not yet been proclaimed into law. The effective dates of these changes are still unclear but will be phased in over Canada Pension Plan The Federal government has implemented a series of changes to the Canada Pension Plan (CPP) which will take effect starting in The contributions to the Plan will remain unchanged; however, the early retirement pension reduction factor will be increased (from 0.5 per month prior to age 65 to 0.7% per month) over a three-year period starting in In 2011, the late retirement pension reduction factor will be increased (from 0.5 per month after age 65 to 0.7% per month) over a three year period Other changes involve the removal of the work cessation test for benefit eligibility, recognition of continued employment (and the requirement to make CPP contributions) once in receipt of CPP benefits in order to increase the benefit and increasing the number of low earnings years that can be dropped from the benefit calculation. While no official proposals have been released by the Province of Quebec affecting the Quebec Pension Plan (QPP), we do anticipate changes to be made to the QPP and phased in over the period 2012 to

18 Disability Benefits Canadians who become disabled and are unable to work, either temporarily or on a long term basis, rely on income-replacement and other benefits provided by the various provincial and federal government-sponsored income protection programs and / or their employer sponsored - programs. The federal government administers the Employment Insurance (EI) program, providing incomereplacement for short term disabilities but also for maternity and parental benefits. Quebec opts out of the EI program for maternity and parental benefits and administers the Quebec Parental Insurance Plan directly. For longer disabilities that are deemed severe and prolonged in nature, the Quebec and federal governments administer and offer protection under the Canada / Quebec Pension Plan. Social Security Summary EI QPIP CPP/QPP Eligibility for benefits Weekly earnings decreased by more than 40% Worked 600 hours in previous 52 weeks Contributed to EI Quebec resident Parent of children born / adopted after Dec Earned min. $2,000 during qualifying period Contributed to QPIP Under age 65 Contributed for 4 of the last 6 years, or at least 3 of the last 6 years if more than 25 years of contribution Must have a severe and prolonged disability (subject to adjudication) Subject to 3-month waiting period Short Term Disability Benefits 55% of gross weekly insurable earnings (max $485) Two-week waiting period Sickness benefit and maternity leave paid up to 15 weeks Parental leave paid up to 35 weeks Taxable income Maternity: 70% of insurable earnings for 18 weeks (basic plan) or 75% for 15 weeks (special plan) Paternity: 70% of insurable earnings for 5 weeks (basic plan) or 75% for 3 weeks (special plan) Parental: 70% of insurable earnings for 7 weeks and 55% for 25 weeks (basic plan) or 75% for 25 weeks (special plan) n/a Adoption: 70% of insurable earnings for 12 weeks and 55% for 25 weeks (basic plan) or 75% for 28 weeks (special plan) 18

19 Long Term Disability Benefit n/a n/a Flat amount plus 75% of calculated retirement pension, up to a monthly maximum of $1, Taxable income Indexed Supplement for dependent child n/a n/a Flat amount of $ per month Workers Compensation (WC) Summary Jurisdiction % of Earnings Maximum Assessable Earnings (2012) Alberta 90% of net earnings $86,700 British Columbia 90% of gross average earnings $73,700 Manitoba 90% of net average earnings $104,000 New Brunswick 85% of net earnings $58,100 Newfoundland and Labrador 80% of net earnings $52,885 Northwest Territories and Nunavut 90% of net earnings $82,720 (2011) Nova Scotia 75% of net earnings for 26 weeks, then 85% of net earnings $53,900 Ontario 85% of net earnings $81,700 Prince Edward Island 80% of earnings for 38 weeks, then 85% $47,800 (2011) Quebec 90% of net earnings $66,000 Saskatchewan 90% of net average earnings $55,000 Yukon 75% of gross earnings $80,024 19

20 Workers Compensation All Canadian provinces have a Workers Compensation Act. Workers employed in any industry to which these Acts apply are entitled to compensation if they sustain personal injury arising out of their employment or become disabled by specific industrial diseases. Employees do not contribute to this plan. Instead, employers finance the program, and their premiums vary depending on their industrial classification and/or claims experience. Depending on the province, there is a waiting period of up to three days before benefits can commence. If there is a fatal accident, all provinces provide monthly survivor benefits and a lump sum for funeral expenses. Private Employment Practices Summary Coverage Benefit Commencement Benefit Period Benefit Level Employee Contributions Short Term Disability / Salary Continuance Income replacement coverage in the event of a temporary disability After 1 to 14 days of illness or disability 17 to 26 weeks, sometimes longer 55 to 75% of predisability earnings May see coverage up to 100% under a salary continuance program Varied may or may not be paid by employee, employer, or both Long Term Disability Income replacement in the event of a long term disability After expiration of short term disability payment period Usually 17 weeks to 26 weeks To age 65 Typically 55-75% of earnings Coordinates with other disability programs Varied may or may not be paid by employee, employer, or both 20

21 Private Employment Practices Short Term Disability (STD) The federal government provides a financial incentive, in the form of reduced contributions to Employment Insurance (EI), if the employer provides an employer-sponsored short-term disability program or salary continuance program that would be first payor instead of Employment Insurance (EI); the program is called the Employment Insurance Premium Reduction program. In order to be eligible, minimum coverage must be provided under the employer-sponsored programs. As such, the majority of employers provide some sort of short-term disability or salary continuance program to their employees. A short term disability (STD) program is typically an insured program, where premiums are paid to an insurer to be at risk for claims running through the plan. The insurer will receive the claim, adjudicate appropriately and send a benefit cheque directly to the employee. The majority of STD plans offer coverage from 55% to 75% of pre-disability earnings and offer benefits from day one up to 26 weeks. It is not uncommon to satisfy a short waiting period of 1 day to 2 weeks before benefits begin. A salary continuance program is typically administered through an employer s payroll with some employers adjudicating claims in-house. However, more and more employers are seeking external adjudication services not only for expertise but also due to hesitation of handling an employee s medical information, which can be deemed to be private in nature. The coverage provided is typically 55% to 100% of pre-disability earnings and is otherwise similar to a STD program. Some plans will differentiate benefits based on years of service or employee classification. Some plans will provide graded schedules of benefits such as offering 100% coverage for the first 10 weeks, but then dropping down to 75% for the next 15 weeks while under claim. Under this model, the employer pays the employee via regular payroll. Some hourly and / or unionized employees fall under a Sick Bank program, where an employee earns, for example, 1.5 days of sick leave per month worked. These plans are usually administered at the employer level and other details can vary based on the collective agreements in place. If costs for these programs are paid by the employer, the benefit received by the employee is taxed. If the employee pays the premiums, the benefits are not taxed. Long Term Disability (LTD) Long Term Disability (LTD) programs are typically insured programs and income-replacement benefits if an employee is deemed to be disabled beyond the STD period. As with the insured STD program mentioned above, the insurer will be at risk for any claims paid out under the LTD program in return for premium submitted. Benefits are similar to those provided under the STD program but usually will be paid out until the disabled claimant reaches age 65, if continuously disabled. Many LTD programs will have rehabilitation programs built in, in hopes of being able to return a claimant back to work, either with the original employer if the employee can perform the duties of his / her 21

22 job, or to another employer if the claimant is unable to perform the duties of his / her job and / or the original employer is unable to accommodate the employee based on their post-disability skill set. 22

23 Death Benefits/Life Insurance Social Security Summary CPP QPP OAS Eligibility for survivor benefits Spouse/Common Law Partner of a contributor or pensioner Spouse/Common Law Partner of a contributor or pensioner Spouse/Common Law Partner of: Dependent child of a contributor or pensioner Dependant child of a contributor or pensioner A non-pensioner A pensioner Allowance recipient Maximum CPP Rates 2012 Maximum QPP Rates 2012 Maximum Monthly Benefit Rates 2012 Lump sum death benefit $2,500 $2,500 n/a Surviving Spouse s benefit Under 64 $ or over $ Under 45, no child $ Under 45, with child $ Under 45, disabled $ to 64 $ or over $ Individually determined based on age, health, and family status Monthly orphan s benefit $224.62/ child $ n/a Survivor s Allowance n/a n/a $ 1, Social Security Social pensions are offered through the Old Age Security (OAS) Program and the Canada/Quebec Pension Plans CPP/QPP. The OAS provides a basic pension, with an additional possible allowance for low-income pensioners, while the CPP/QPP benefit is income-related and is based on average pensionable earnings. Should the member die, these programs can offer a death benefit and survivor benefits to the remaining spouse and dependent children. It is common for Canadian employers to provide employees with private group plans to supplement government benefits. Private Employment Practices Summary 23

24 Coverage Detail Pension Plans Pre-retirement death benefit Post-retirement % of present value of pension earned Legislated joint-and-survivor pension (typically 60%) Insurance Plans (sponsored by the employer) Insured group life insurance Typically 1 to 2 times earnings May be a flat amount based on class of employee Coverage amount may reduce at age 65 and / or retirement Usually paid by the employer Allows the employee to convert to an individual plan if they leave the group plan Benefit payment is not taxable in the beneficiary s hands Accidental Death & Dismemberment insurance Coverage amount usually matches insured group life insurance amount Provides coverage for accidental death but also provides coverage for dismemberment (loss of and loss of use of based on pre-determined payment table) Paid up life insurance One time purchase of a paid up life insurance policy to be payable at death of insured Death benefit Death benefit paid internally by the employer to the listed beneficiary If benefit is under $10,000, beneficiary can receive the funds on a tax-free basis Optional Insurance Plans Insured optional life and accidental death and dismemberment plans Employee can choose amounts of coverage based on their own needs from a pre-determined offering Can be for employee and / or spouse and dependent children Usually employee-paid coverage Employer simply facilitates access to the coverage via the group plans Employees must submit medical information and be approved for most amounts 24

25 Death Benefits Private Employment Practices All jurisdictions in Canada have pension legislation that provides for spousal protection once a pension commences under a registered pension plan. The legislation requires that pensions be paid in a joint and survivor form if the employee has a spouse at the time of pension commencement who has not signed a special waiver. In addition to income protection offered under the pension legislation, most employers provide life insurance coverage for their employees. If an employee should die, life insurance benefits are paid to the listed beneficiary on a tax-free basis. Enrolment into the group life insurance plan is often guaranteed meaning that the employee does not have to submit medical information and be approved by the insurer up to certain levels. These levels are usually called non-evidence maximums or limits. All life insurance premiums, paid by the employer on behalf of the employee, are deemed to be a taxable benefit at the federal level and are included on an employee s T4 at year-end. Employers in Canada usually also provide Accidental Death & Dismemberment coverage for their employees, where the beneficiary will receive an additional insurance benefit if the employee should die accidentally. Under this coverage, the employee would also receive benefits, based on a graded schedule, if they were to be dismembered or lose the use of a body part. Many employers provide optional employee, spousal or dependent child life insurance benefits. Under optional plans, the employee usually pays 100% of the costs and the insurers will usually request medical information, based on which they will either further approve or decline enrolment. Employers will put these plans into place as premiums tend to be lower under a group plan than if the employee were to shop for individual insurance on his / her own. 25

26 Medical/Dental Benefits A Canadian resident has access to basic and universal medical care that is legislated by the federal Canada Health Act but administered by each province. The Canada Health Act requires that each province provide a minimum base of coverage (hospital, diagnostic, surgical, physician fees). However, most provinces provide, to various degrees, coverage beyond the minimum such as optometrist services, medical equipment, paramedical practitioner services, and dental services. Further coverage for services not provided under provincial medicare plans is often provided by either employer-sponsored health and dental plans or plans accessed by individuals either from insurance companies or via associations. All provinces that meet the minimum coverage requirements as outlined by the Canada Health Act, not only receive monies from the federal government but also use general revenue to finance these benefits. It is also becoming increasingly common, due to rising health care costs, for some provinces to impose payroll taxes on employers and / or premiums or taxes on residents. Social Security Summary Province Employee Share Employer Share Government Share Alberta, Saskatchewan, New Brunswick, Nova Scotia, Prince Edward Island, Northwest Territories, Nunavut, Yukon None None Full cost Manitoba None 4.3% of payroll between $1.25 million and $2.5 million 2.15% of total payroll if $2.5 million or more Remaining cost British Columbia Single: $64.00/ month Family of 2: $116.00/ month Family of 3+: $128.00/ month None Remaining cost Ontario Graded flat tax based on taxable income ranging from $300 at $20,001 to a maximum of $900 after $200,600 of taxable income Private sector employers: 1.95% of payroll in excess of $400,000 Public sector employers: sliding scale of 0.98% of payroll under $200,000 to 1.95% of payroll over $400,000 Remaining cost 26

27 Quebec Health Services Fund contribution of 1% of income to a maximum contribution of $1, % for annual payroll of $1 million or less 4.26% for annual payroll of $5 million or more Between 2.70% and 4.26% for annual payroll of more than $1 million and less than $5 million Remaining cost Newfoundland and Labrador None 2% of payroll over $1 million if annual payroll exceeds $1 million Remaining cost Private Employment Practices As the provincial medicare plans only provide base coverage for medical needs, it is the norm for employers to provide group health and dental plans to top up the provincial medicare plans. Coverage is typically provided to active employees. Coverage for retired employees is sometimes provided but has been introduced less and less due not only to rising health care costs but also the requirement of publically-traded employers to report the present value of the future liabilities associated with providing retiree health and dental benefits on their financial statements. The health coverage is usually referred to as extended or supplementary health care, and is provided, along with dental, under an insured or self-insured funding arrangement. It is against the law for a private health or dental program to pay for coverage that is provided under a provincial medicare plan. Usual coverage under an employer-sponsored health care plan is: Prescription drugs Private duty nursing Medical supplies Paramedical practitioners massage therapist, chiropractors, physiotherapist Vision care including eye exams Hearing aids Out of country emergency expenses Hospital room upgrade to semi-private or private (provincial plans must pay for ward coverage) Coverage for dental expenses is also popular, as very little coverage is provided under provincial medicare plans. Examples of coverage include: Preventative services - routine checkups and cleanings 27

28 Basic services periodontal scaling, filings, root canals Major restorative services bridges, crowns, dentures Orthodontics services retainers and braces, usually for dependent children under age 18 Most dental plans provide for preventative and basic services. Not all plans provide for major restorative and / or orthodontics coverage. Under both the health and dental plans, coverage is usually provided at 80 to 100% reimbursement levels. For major restorative and orthodontics coverage, reimbursement is generally provided between 50 and 80%. It is not uncommon to also see deductibles and fixed annual or lifetime maximums in place to limit the liability of the plans paying out indefinitely. In addition to co-pays mentioned above, some employers will have their employees contribute to the monthly premium costs of the plans via payroll deductions. The percentage of employee contribution varies, if it exists at all, and is most commonly maxed out at 25%. Health Spending Account (HSA) Health Spending Accounts (HSA) have become a part of many group benefit plans in Canada. They are a practical, affordable and cost-effective way to meet the changing needs of today s employers and employees. HSA s provide a way for clients to deliver tax-effective compensation to their employees, using pretax dollars rather than the employee s own after-tax dollars. At the beginning of the year, the employer decides on the amount to be available in the HSA. Throughout the year, plan members can claim reimbursements from their HSA to cover the cost of any health-related expenses allowable under the Income Tax Act. Their HSA offers a more vast list of coverage than that which is provided under the employer-sponsored health and dental plans. To receive this favourable tax status, HSA funds operate on a use it or lose it basis. They can be set up to provide a 1 year carry forward of either unused expenses or unpaid balances. Unused balances are forfeited by employees. 28

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