Sample Compensation Web Applications pay stub

Gross

This is the gross amount of this payment including salary and allowances less any overpaid amount. Overpaid salary or allowances appear with a minus after the amount in the bottom section of the payment stub.

Taxable gross

This represents the gross amount that is taxable. It includes taxable earnings plus, before tax deductions plus, taxable benefits. The year to date value can be used in the reconciliation of tax slips.

Total taxes and deductions

This is the total amount of taxes and deductions that have been withheld from this payment.

Net pay

This is the net amount of this payment which is the gross earnings less all deductions and overpaid amounts that have been recovered plus all deduction refunds.

Federal

This is the amount of federal income tax that has been calculated on the gross taxable amounts included on this payment stub which takes into consideration any personal tax credits claimed. For employees who work in a province or territory other than Quebec, this amount includes a "provincial" component. For more information about federal income tax please access the appropriate site via the links option in the menu.

Provincial

This is the amount of Quebec provincial income tax that has been calculated on the gross taxable amounts included on this payment stub taking into consideration any personal provincial tax credits claimed. Quebec provincial tax is calculated and withheld from all employees who work in Quebec. For more information about Quebec provincial income tax please access the appropriate site via the links option in the menu.

Superannuation

This is the amount of Public Service Superannuation contributions that has been calculated and withheld from the pensionable earnings included in the calculation of this payment. Not all earnings are pensionable (e.g. overtime). A yearly maximum "low" rate superannuation deduction total is identified each year based on the yearly total pensionable earnings established for Canada Pension Plan (CPP)/Quebec Pension Plan (QPP). Once the maximum low rate has been reached then a "high" rate is used to determine the amount of superannuation to be deducted from the payment. The maximum superannuation low rate is usually reached at approximately the same time that the maximum yearly CPP/QPP contribution has been paid unless an employee has received non pensionable entitlements during the year. For more information about superannuation, please access the site via the links option in the menu.

Canada Pension Plan

This is the Canada Pension Plan (CPP) contribution that has been calculated and withheld from this payment. There is a yearly maximum contribution amount for this plan and once this maximum has been reached no further deductions are withheld until the first payment in the next calendar year. For more information about the CPP, please access the site via the links option in the menu.

Quebec Pension Plan

This is the Quebec Pension Plan (QPP) contribution that has been calculated and withheld from this payment. Contributions are withheld for QPP (rather than Canada Pension Plan) for employees who work in Quebec. There is a yearly maximum contribution amount for this plan and once this maximum has been reached no further deductions are withheld until the first payment in the next calendar year. For more information about QPP, please access the site via the links option in the menu.

Employment Insurance

This is the Employment Insurance (EI) contribution that has been calculated and withheld from this payment. There is a yearly maximum contribution amount for this plan and once it has been reached no further deductions are withheld until the first payment in the next calendar year. For more information about EI, please access the site via the links option in the menu.

Provincial Parental Insurance Plan (PPIP)

This is the Provincial Parental Insurance Plan contribution that has been calculated and withheld from this payment. There is a yearly maximum contribution amount for this plan and once it has been reached no further deductions are withheld until the first payment in the next calendar year.

Canada Savings Bonds

This is a deduction for Canada Savings Bonds (CSB) if you have chosen to have a payroll deduction.

Charitable donations

This is a deduction for Government of Canada Workplace Charitable Campaign (GCWCC) if you have chosen to have payroll deductions.

Credit union

This is a credit union or co-op deduction that you have opted for. Half of the monthly amount will appear in this box on the first pay of the month and half will appear in this box on the second pay of the month. If there are three regular pays in a particular month one of these (usually the first) will not have an amount withheld for this deduction.

Association dues

This is the monthly amount withheld for union dues for membership in one of the following unions:

• Public Service Alliance of Canada
• Professional Institute: Public Service of Canada
• International Brotherhood of Electrical Workers
• Canadian Marine Officers Union
• Canadian Air Traffic Control Association
• Association of Canadian Financial Officers
• Association: Public Service Financial Administrators
• Professional Association of Foreign Service Officers
• Canadian Merchant Service Guild
• Syndicat général du cinéma et de la télévision
• National Research Council Employees Association
• Federal Government Dockyard Chargehands Association
• Federal Dockyards Trades and Labour Council: East Coast
• Federal Dockyards Trades and Labour Council: West Coast/Esquimalt
• Union of Canadian Correctional Officers
• Canadian Military Colleges Faculty Association
• Communications
• Energy and Paperworkers Union of Canada
• Canadian Union of Public Employees
• Senate Protective Service Employees Association
• Canadian Federal Pilots Association
• Canadian Association of Professional Employees
• House of Commons Security Service Employees Association
• Social Science Employees Association
• Canadian Auto Workers
• Council of Graphic Arts Union
• New Democratic Party Parliamentary Association of Support Staff

Death benefits

This is a deduction for group life insurance where the premium is calculated as a percentage of twice the gross yearly pensionable earnings rounded up to the nearest $1,000.00. This deduction appears on the second pay of each month.

Disability insurance

This is a deduction for group disability insurance (DI) or group long term disability insurance (LTD). The employee premium rate is calculated as a percentage of the gross yearly pensionable earnings rounded up to the nearest $250.00. This deduction amount appears on the second pay of each month.

Health insurance

This is the amount that is withheld for provincial health insurance plan premiums for employees who work in the provinces of Alberta and British Columbia only.

Group medical insurance

This amount is withheld for coverage under the Public Service Health Care Plan (PSHCP) if you have chosen to participate in this plan.

Taxable allowance benefits

Taxable allowance benefits are employer-paid benefits that are reported as part of your income on your yearly statement of earnings for income tax purposes.

Examples of taxable benefits are:

• subsidized board and lodging
• incentive awards
• personal use of employer's automobile
• tuition fees

If you reside in the province of Quebec the taxable benefit amount will not appear in this area, it will appear under "other deductions".

A

Annual

B

Bi-weekly

L

Lump sum

M

Month

D

Day

N

Number

W

Week

H

Hour

P

Percent

TP

Transition payment

This section details other entitlements and deductions that haven't already been listed that have been used in the calculation and processing of this payment. The first part identifies the From and To dates as well as the abbreviated definition of the allowance and/or other entitlement included in this payment. For example, you may have one line for basic or acting pay as well as one line for other allowances such as supervisory allowance, etc. along with the dates for the period covered by this payment. Deductions not already specified are also listed here such as monthly parking fees and Public Service Management Insurance Plan deductions. All amounts with a plus sign have been added and those with a minus sign have been subtracted for the calculation of the net amount. This block does not include cumulative year to date totals.

No.

This identifies the number of hours (H), days (D), weeks (W) or number (N) used in the calculation of the entitlement included in this payment.

Rate

The rate used in the calculation of the entitlement or deduction is identified by one of the following letters at the end of the amount:

• H (hour)
• D (day)
• W (week)
• M (month)
• A (annual)
• B (bi-weekly)
• L (lump sum)
• P (percent)
• N (number)

Amount

This is the gross amount of the payment for the entitlement or the total amount of the deduction that is used in the calculation of the gross, total deductions and net amounts reflected in the upper portion of the payment stub. If the amount is for a lump sum, the No. field and the rate field will be left blank. If the amount is for an overpayment of an entitlement, this will be indicated by a minus sign following the amount. If the amount is for a deduction refund, this will be indicated by a plus sign following the amount.

This is basic pay that has been included in this payment and calculated according to your position and classification level. This amount is pensionable. For information concerning collective agreements, please access the site via the links option in the menu.

This is a bilingual bonus paid to employees that are required to use both official languages while performing the duties of their position. This amount is pensionable

Taxable benefits are employer-paid benefits that are reported as part of your income on your yearly statement of earnings for income tax purposes. One example of a taxable benefit is the employer paid portion of the dental and medical insurance plans. This is the total amount of the taxable allowances if you work and/or live in the province of Quebec.