7.4 List of pay entitlement codes for 2014–2015

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.

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

• 001 Basic Pay
• 002 Acting Pay/Acting Appointment
• 011 Retainer Payment
• 027 Dual Remuneration – Subject to Superannuation
• 041 Payment for Month of Death
• 082 Performance Awards – Non-Management Category
• 087 Lump Sum Payment
• 088 Lump Sum Settlement – Not Subject to Superannuation
• 127 Partial Pay Ships' Officers
• 132 Basic Pay at Straight Time for Ships' Crews
• 157 Financial Incentives Plan
• 171 Performance Award
• 179 At Risk Pay
• 182 Arrears Acting Pay
• 189 Arrears Pay/Taken On Strength (TOS)
• 190 Arrears Pay/Struck Off Strength (SOS)
• 191 Pay Cycle Change (PCC)
• 192 Arrears Pay/Misc Staffing
• 193 Arrears Pay/Promotion
• 194 Arrears Pay/Stat Merit
• 195 Arrears Pay/Revision
• 196 Arrears Pay/Conversion
• 197 Arrears Pay/Assimil'n
• 198 Arrears Pay/T/SOS
• 199 Arrears Pay/RE-TOS
• 230 Lump Sum Equivalent
• 232 Dual Remuneration – Non-pensionable
• 245 Interim Salary Adjustment
• 253 Vacation Pay Advance
• 300 Bill C-29 Lump Sum
• 301 Leave Without Pay (LWOP) and Unauthorized Absences
• 302 Fixed Hours Not Worked (Lates, etc.)
• 303 Leave Granted – No credits
• 306 Leave with Income Averaging
• 346 Pre-Retirement Transition Leave
• 360 Lump sum signing bonus fully payable to all employees including part–time employees
• 361 Lump sum signing bonus fully payable to most employees, but only payable on a prorated basis to part–time employees
• 384 Reversal ongoing Leave Without Pay (LWOP)
• 401 Prior Adjustment 301 Cancelled
• 402 Prior Adjustment 302 Cancelled
• 403 Prior Adjustment 303 Cancelled
• 404 Rev Rec of Overpayment (O/P)
• 405 Rev Rec of O/P-Extra Duty (E/D)
• 498 Bill C-29 Lump Sum (EDP)
• 499 Interim Payment
• 1A1 Return of Contributions (ROC) Diplomat
• 1A2 ROC Int. Diplomat
• 1A5 ROC 1% Diplomat
• 1A6 ROC 1% Int. Diplomat
• 1C8 Performance Pay – Individual
• 1C9 Performance Pay – Corporate
• 1D3 Lump Sum Payment – EX Recruitment

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.

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

• 001 Basic Pay
• 002 Acting Pay/Acting Appointment
• 011 Retainer Payment
• 027 Dual remuneration – Subject to Superannuation
• 041 Payment for Month of Death
• 049 Additional Hours – Part-Time Employees
• 082 Performance Awards – Non-Management Category
• 087 Lump Sum Payment
• 088 Lump Sum Settlement – Not Subject to Superannuation
• 127 Partial Pay Ships' Officers
• 132 Basic Pay at Straight Time for Ships' Crews
• 157 Financial Incentives Plan
• 171 Performance award
• 179 At Risk Pay
• 182 Arrears Acting Pay
• 189 Arrears Pay/Taken On Strength (TOS)
• 190 Arrears Pay/Struck Off Strength (SOS)
• 191 Pay Cycle Change (PCC)
• 192 Arrears Pay/Misc Staffing
• 193 Arrears Pay/Promotion
• 194 Arrears Pay/Stat Merit
• 195 Arrears Pay/Revision
• 196 Arrears Pay/Conversion
• 197 Arrears Pay/Assimil'n
• 198 Arrears Pay/T/SOS
• 199 Arrears Pay/RE-TOS
• 230 Lump Sum Equivalent
• 232 Dual Remuneration – Non-pensionable
• 245 Interim Salary Adjustment
• 300 Bill C-29 Lump Sum
• 301 Leave Without Pay (LWOP) and Unauthorized Absences
• 302 Fixed Hours not Worked (Lates, etc.)
• 303 Leave Granted – No Credits
• 306 Leave with Income Averaging
• 346 Pre-Retirement Transition Leave
• 360 Lump sum signing bonus fully payable to all employees including part–time employees
• 361 Lump sum signing bonus fully payable to most employees, but only payable on a prorated
• 384 Reversal ongoing Leave Without Pay (LWOP)
• 401 Prior Adjustment 301 Cancelled
• 402 Prior Adjustment 302 Cancelled
• 403 Prior Adjustment 303 Cancelled
• 404 Rev Rec of Overpayment (O/P)
• 405 Rev Rec of O/P-Extra Duty (E/D)
• 498 Bill C-29 Lump Sum (EDP)
• 499 Interim Payment
• 1A1 Return of Contributions (ROC) Diplomat
• 1A2 ROC Int. Diplomat
• 1A5 ROC 1% Diplomat
• 1A6 ROC 1% Int. Diplomat
• 1C7 Part-time Casual Payment
• 1C8 Performance Pay – Individual
• 1C9 Performance Pay – Corporate
• 1D3 Lump Sum Payment – EX Recruitment

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:

• 043 Premium Pay for Work on a Holiday
• 055 Shift Premium – Evening or 2nd shift
• 058 Shift Premium – Night or 3rd shift
• 069 Split Shift Premium
• 086 Schedule or Shift Change Premium
• 103 Night School Compensation
• 138 Premium for Change in Shift or Employee Status (BUD 404)
• 154 Weekend Premium – First Day (Saturday)
• 155 Weekend Premium – Second Day (Sunday)
• 174 Call Pay – Launchmasters
• 175 Call Pay – Deckhands
• 185 Special Monthly Schedule Pay
• 186 Compensation – Designated Holiday (BUD 604)
• 231 Late Hour Premium

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:

• 025 Holiday Pay Allowance – Subject to Superannuation
• 029 Leave – Payment in Lieu – "S"
• 033 Leave – Payment in Lieu – "X" and "T"
• 045 Holiday Pay Allowance – Not Subject to Superannuation
• 073 Vacation Pay of 4%, 6% or 8%
• 173 Premium Pay in Lieu of Statutory Holidays
• 249 Vacation Pay – Various Rates
• 1F3 Lay Day Payment in Lieu of Vacation Credits

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:

• 008 Additional Amount Paid in Lieu of Overtime
• 009 Call In Pay
• 032 Meal Allowance
• 037 Self-Directed Team Allowance – Overtime
• 040 Overtime Accumulated – Compensatory Leave Paid in Cash
• 050 Reporting Pay
• 053 Security Duty Allowance
• 064 Stand-by – First Rate
• 065 Stand-by – Second Rate
• 071 Supervisory Differential – Overtime
• 072 Travel on Day of Rest – Designated Holiday
• 081 Extra Duty Allowance
• 089 Travel on a Normal Working Day
• 092 Premium for Lieu Day
• 099 Extra Professional Services (Remote Locations) – Lieu Days
• 119 Ships' Officers and Ships' Crew Basic Pay– At Time and One Half
• 123 Payment of Extra Day's Pay
• 147 Adjustment – Compensatory Leave Earned at Higher Rate
• 205 Pay for Lay Day
• 226 Credit Adjustment – Overtime Pay
• 236 Meal Period Payments (BUD 404)
• 247 Movage of Ship Overtime
• 254 Turn Around Penalty ^{Footnote 1}
• 255 Break Penalty ^{Footnote 1}
• 256 Non-Continuous Hours ^{Footnote 1}
• 257 Overtime – Second Consecutive Holiday (BUD 228, 408)
• 258 Overtime – First Half-Hour of Overtime (BUD 228,408)
• 259 Overtime – Second Meal
• 260 Overtime – On a Regular Working Day
• 261 Overtime – On First Day of Rest
• 262 Overtime – On Second and Subsequent Day of Rest
• 263 Overtime – On Statutory Holiday
• 268 Overtime – While on Training
• 290 Overtime – Other Rate
• 307 Comp. Leave Adjustment L/R
• 1F5 Meal Taxable
• 1F8 Second Meal Taxable

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

• 007 Bilingual Differential
• 141 Bilingual Bonus ($ 800.00)
• 153 Bilingual Bonus – AECB ^{Footnote 1}

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:

• 051 Retiring Allowance - Non-eligible
• 054 Severance Pay – Eligible
• 107 Death Gratuity (2 Months Salary)
• 108 Retiring Allowance (i.e. Separation Pay, Retirement Incentive Payment) - Eligible
• 120 Retiring Allowance - Registered Retirement Savings Plan (RRSP)
• 124 Pay in Lieu of Notice (Term Employees)
• 202 Additional Earnings for Superannuation, Death Benefit (DB), Disability Insurance (DI) and Long Term Disability Insurance (LTD)
• 207 Additional Earnings for Superannuation
• 208 Additional Earnings for DB, Disability Insurance (DI) and LTD
• 242 TSM – Education Allowance
• 250 Separation Benefit or Alternative Lump Sum Payment – Eligible
• 279 Separation Benefit or Alternative Lump Sum Payment – Non-eligible
• 280 Severance Pay – Non-eligible
• 363 Retention Payment – Eligible
• 364 Retention Payment – Non-eligible
• 365 Transition Support Measure (TSM) or Payment in Lieu of Foregone Benefits – Eligible
• 366 Transition Support Measure (TSM) or Payment in Lieu of Foregone Benefits – Non-eligible
• 367 Transition Support Measure Education Allowance or Compensation for Pension Reduction – Eligible
• 368 Transition Support Measure Education Allowance or Compensation for Pension Reduction – Non-eligible
• 369 Retiring Allowances – Adjustment – Eligible
• 370 Retiring Allowances – Adjustment – Non-eligible
• 371 Civilian Reduction Program – Supplement or Age and Years of Service Allowance under Early Departure Incentive (EDI) – Eligible
• 372 Civilian Reduction Program – Supplement – Non-eligible
• 373 Early Departure Incentive – Eligible
• 374 Early Departure Incentive – Non-eligible
• 385 Alternate Delivery Initiative (ADI) Lump Sum – Eligible
• 386 Alternative Delivery Initiative Lump Sum – Non-eligible
• 387 Alternative Delivery Initiative Pension Lump Sum – Eligible
• 388 Alternative Delivery Initiative Pension Lump Sum – Non-eligible
• 389 Alternative Delivery Initiative Salary Top-up Allowance – Eligible
• 390 Alternative Delivery Initiative Salary Top-up Allowance – Non-eligible
• 391 ADI Additional Salary Top-up Allowance – Eligible
• 392 ADI Additional Salary Top-up Allowance – Non-eligible
• 1C1 Institutional Retirement Lump Sum – Non-eligible
• 1C2 Institutional Retirement Lump Sum – Eligible
• 1S1 Indian Status - Eligible Severance Pay
• 1S2 Indian Status - Non-eligible Severance Pay

0108 Civilian Severance Pay and Termination Benefits - Immediate Settlement

Remuneration paid to civilian personnel for the immediate cash-out of all or portion of severance pay benefits earned prior to termination of employment as permitted by collective agreements or under terms and conditions of employment.

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

• 1F6 Full Severance Liquidation Payment
• 1F7 Partial Severance Liquidation Payment

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:

• 164 Lieu Retro FY1– Superannuation
• 165 Lieu Retro RY1– No Superannuation
• 166 Lieu Retro FY2 – Superannuation
• 167 Lieu Retro FY2 – No Superannuation
• 209 Basic Pay – Prior Fiscal Year – After Contract Signing Date
• 211 Adjustment of Regular Pay – Retroactive Revision – Prior Fiscal Year
• 212 Adjustment of Regular Pay – Retroactive Revision – Prior Fiscal Year 2
• 213 Adjustment of Regular Pay – Retroactive Revision – Prior Fiscal Year 3
• 214 Adjustment of Regular Pay – Retroactive Revision – Non Pensionable
• 221 First Year Before Current Fiscal Year – Retroactive Overtime
• 222 Second Year Before Current Fiscal Year – Retroactive Overtime
• 223 Third Year Before Current Fiscal Year – Retroactive Overtime

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:

• 162 Lieu Retro – Superannuation
• 163 Lieu Retro – No Superannuation
• 210 Adjustment of Regular Pay – Retroactive Revision – Current Fiscal Year
• 220 Current Fiscal Year – Retroactive Overtime
• 291 Retroactive Acting Pay – Ships Officers
• 292 Retroactive Acting Pay – Hourly
• 328 Compensation Award – Pensionable
• 329 Rotational Supplement – Pensionable
• 330 Compensation Award – Pensionable but with No Premiums
• 331 Rotational Supplement – Pensionable but with No Premiums

0112 Civilian Pay Equity

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

• 264 5% Lump Sum in Lieu
• 267 Pay Equity Retroactive Adjustment
• 269 Pay Equity Retroactive Adjustment – Non-pensionable
• 270 Additional Earnings for Superannuation, Death Benefit, Disability Insurance and Long Term Disability Insurance – Double
• 271 Pay Equity Salary Adjustment
• 272 Pay Equity Salary Adjustment – Non-pensionable
• 273 Pay Equity Overtime Adjustment
• 277 Pay Equity Basic Pay Adjustment
• 278 Pay Equity Basic Pay Adjustment – Non-pensionable
• 310 Pay Equity Vacation Pay Adjustment
• 311 Pers Pay Equity Retro Adjustment
• 312 Pers Pay Equity Retro Adjustment – Non-pensionable
• 313 Pers Pay Equity Basic Pay Adjustment
• 314 Pers Pay Equity Basic Pay Adjustment – Non-pensionable
• 315 Pers Pay Equity Salary Adjustment
• 316 Pers Pay Equity Salary Adjustment – Non-pensionable
• 317 Pers Pay Equity Overtime Adjustment (rate base=1 and 9)
• 323 Pers Pay Equity Vacation Pay Adjustment
• 334 Translation Pay Equity Retro Adjustment – Superannuable
• 335 Translation Pay Equity Adjustment – Non-superannuable

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:

• 010 Canoe Allowance
• 038 Clothing Allowance / Correction Services Group (CX)
• 047 Automobile Benefit
• 084 Boot and Glove Allowance
• 104 Mileage/Out of Pocket Expenses
• 112 Meal’s and Quarters Cash (Non-Taxable) – Pay at Time and One-half
• 129 Adjustment for Transferred Teachers
• 137 Tool Usage Expense
• 152 Safety Footwear Allowance
• 158 Transfer Allowance
• 201 Quarters and Rations in Kind – Taxable
• 203 Meals and Quarters in Cash – Taxable
• 204 Meals and Quarters in Kind – Taxable
• 228 Travel Expense Allowance
• 284 Phone Allowance – Ships Crews
• 289 Handicapped Parking
• 343 Supplement Multilingual Service
• 1G1 Distinctive Cloth.
• 1G2 Non-Distinctive Cloth.
• 1F4 Commuting Assistance

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:

• 003 Administrative Allowance – Teachers – One Room School
• 004 Officer Cadets – Sea Duty Allowance
• 005 Assistant Principals Allowance – Administration and Support
• 006 Offender Supervision Allowance
• 012 Work Beyond Mandate
• 013 Extra Judicial Allowance – Judges ^{Footnote 1}
• 014 Department Head or Deans Allowance
• 015 Dirty Work Allowance/Working Conditions Allowance
• 016 Diving Allowance
• 018 Dockyard Allowance
• 020 Temporary Assignment Allowance
• 021 Farm Managers Allowance
• 022 First Aid to the General Public
• 023 Flying Allowance – Subject to Superannuation
• 024 Expanded Professional Role Allowance
• 026 Nurse in Charge Allowance
• 030 Lightkeeper Allowance
• 031 Maintenance of Radio Equipment Allowance
• 036 Self Directed Team Allowance
• 039 Job Training Bonus Program
• 042 Penological Factor Allowance
• 044 Principals Allowance – Administrative and Supervisory
• 048 Secondment Allowance ^{Footnote 1}
• 052 Sea Trials
• 059 Fees – Board of Examiners – Dominion Land Surveyors
• 062 Specialists Allowance
• 063 Education Allowance
• 066 Submarine Allowance
• 070 Supervisor Differential
• 074 Vocational Training Instructor Allowance
• 075 Volunteer Firefighters Allowance
• 078 Field Survey – Research Allowance
• 079 Flight Inspection Duties – Paid Quarterly – Subject to Superannuation
• 080 Inmates Training Differential
• 083 Pay Supplement
• 091 Responsibility Allowance
• 094 Flight Calibration Duty
• 095 Dog Handler's Allowance
• 096 Height Pay Allowance
• 097 Long Service Pay
• 098 Sea Duty Allowance
• 105 Senior Teacher's Allowance
• 106 Responsibility Allowance
• 109 Supervisor of Exams
• 111 Horse Allowance
• 114 Assignment Scheduling Allowance – Helicopter Pilots
• 116 Meteorological Allowance – Lightkeepers
• 122 Teachers' Aides and Counsellor Technicians Specialized Courses
• 125 Special Assignment – Helicopter Pilots
• 126 Supervisory Differential
• 134 Meteorology
• 136 Supervisory Allowance – Summer Students
• 140 Premium for Temporary Assignment – EL Assignment/TR Interpretation
• 143 Chairman Allowance
• 145 Apprenticeship Bonus
• 149 Responsibility Allowance – Correctional Services
• 156 Responsibility Allowance ^{Footnote 1}
• 187 Lead Hand Differential ^{Footnote 1}
• 233 Part-Time Instructor
• 235 Development of Employees and Examiner Premium (DEEP)
• 238 Acting Premium
• 298 Extra Duty Allowance – Aircraft Operations Group
• 324 Nuclear Emergency Allowance
• 325 Rotational Light Station Food Allowance
• 326 High Angle Rescue Allowance
• 332 Dangerous Goods Allowance
• 333 Human Drugs Clinical Review Allowance
• 347 Assignment Allowance ^{Footnote 1}
• 467 Rescue Special Allowance
• 468 Fisheries Enforcement Allowance
• 472 Class Conversion
• 474 Allowance for Management Duties ^{Footnote 1}
• 489 Armed Boarding Allowance
• 1A3 Rigid Hull Inflatable (RHI) Allowance – Lump Sum
• 1B3 Primary Products Inspection Group (PI) Grain Inspector (GI) Supplement
• 1B5 Dangerous Goods
• 1B6 Functional Supervisory Differential
• 1B7 Meat Hygiene Allowance
• 1B8 Functional Supervisory Differential – Non-superannuable
• 1B9 Meat Hygiene Allowance – Non-superannuable
• 1C3 Instructor Allowance – Pensionable
• 1C4 Institutional Emergency Response Team Allowance – Pensionable
• 1C5 Instructor Allowance – Non-pensionable
• 1C6 Institutional Emergency Response Team Allowance – Non-pensionable
• 1D1 Market Allowance
• 1E1 Market Allowance
• 1E9 Allowance for Use of Space and Equipment
• 1F1 Immediate Operational Readiness
• 1F2 Operational Availability
• 1G8 Integrated Border Services Allowance

0122 Civilian Pay Equity Allowances

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

• 243 Pay Equity Separation Benefit – Non-eligible
• 274 Pay Equity Separation Benefit – Eligible
• 308 Pay Equity Allowances – Adjustment – Pensionable
• 309 Pay Equity Allowances – Adjustment – Non-pensionable
• 318 Pers Pay Equity Separation Benefits Adjustment - Eligible
• 319 Pers Pay Equity Separation Benefits Adjustment - Non-eligible
• 320 Pers Pay Equity Allowance Adjustment - Pensionable
• 321 Pers Pay Equity Allowance Adjustment - Non-pensionable

0123 Civilian Pay Equity - Interest

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

• 246 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:

• 046 Shelter Cost Differential
• 057 Specified Location Allowance
• 101 Living Cost Differential
• 102 Fuel and Utilities Differential
• 128 Northern Allowance – Judges ^{Footnote 1}
• 282 Vacation Travel Assistance (VTA) Payment
• 297 Environment Allowance
• 1F4 Commuting Assistance

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:

• 068 Canadian Grain Commission Differential
• 077 Educational Leave Allowance
• 144 Equalization Adjustment Allowance
• 146 Maternity Allowance
• 148 Employment Insurance SUB Plan
• 188 Retention Allowance
• 216 Salary Relativity – Pensionable ^{Footnote 1}
• 217 Salary Relativity – Non-pensionable ^{Footnote 1}
• 218 Equalization Adjustment – Pensionable
• 219 Equalization Adjustment – Retroactive – Non-pensionable
• 227 Terminable Retention Allowance
• 229 Monthly Terminable Allowance or Chief Financial Officer Transitional Allowance
• 234 Aviation Aircrew Allowance (AAA)
• 244 Maternity Allowance – Ongoing
• 251 Recruitment and Retention Allowance
• 288 Salary Relativity Adjustments ^{Footnote 1}
• 299 Equalization Adjustment Overtime
• 344 Equal Adjustment Balance
• 395 Special Tax Exemption (Federal)
• 396 Federal Tax Exemption (Quebec)
• 1H4 Correctional Officer Allowance
• 1H5 EG Lab/X-ray Technologist Annual Allowance
• 1H6 EG Annual Allowance

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 code:

• 170 Medicare Remunerations Supplements – British Columbia

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.

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

• 061 Premium Pay
• 248 Housing Benefit
• 281 Reimbursement for Parking
• 285 Housing Differential Assistance ^{Footnote 1}
• 295 Transition Support Allowance
• 296 Transportation Subsidy
• 322 Awards and Rewards
• 466 Survivor Benefit

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:

• 090 Education
• 239 Reimbursement of Tuition Fees and Books

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

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

• 090 Education
• 239 Reimbursement of Tuition Fees and Books

0451 Other Health Services not elsewhere specified

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

• 1G3 WFA Financial Counseling

0821 Membership Fees

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

• 034 Membership Fees
• 240 Reimbursement of Seminars and Membership

5049 Other Adjustments to Advances

All other transactions that pertain to advances, which could include: (i) other acquisitions of advances, i.e. advances acquired for consideration other than cash or other assets; (ii) other settlements of advances, i.e. advances settled for consideration other than cash or other assets.

5399 Net Increase or Decrease in Accounts Receivable

This object includes the following pay entitlement codes:

• 1H1 Transition Payment 2014
• 1H3 Transition Payment RE-TOS

6037 Return of contributions from Public Service Superannuation Act

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

• 286 Public Service Superannuation Act (PSSA) 2 Fund Return of Contributions (ROC)
• 287 PSSA 2 Fund ROC Interest
• 293 Retirement Compensation Arrangement (RCA) 2 ROC
• 294 RCA 2 ROC Interest