This downloaded copy is unofficial. Check www.mun.ca/policy for the official version.
Memorial University of Newfoundland
Approval Date: 2018-03-15
Effective Date: 2018-04-01
Review Date: 2022-03-15
Vice-President (Administration & Finance)
To outline available leave types and requirements while ensuring proper administration and documentation of leave processes.
All non-academic Employees of the University unless specific provisions of a collective agreement apply.
Contractual Employee — An employee who is appointed for a fixed term of employment on either a full-time or part-time basis.
Day — A standard working day, which can be seven hours, eight hours, 12 hours, or as otherwise outlined in a letter of appointment, depending on the Employee's position and area they work.
Election — An election or by-election of persons to serve a Municipal Council, the Provincial House of Assembly or the Federal Parliament of Canada.
Employee — A person who is employed by the university on a contractual, part-time, permanent, sessional, or casual basis and includes a person hired under a university grant.
External Secondment Leave — Leave taken to enable an Employee to accept a temporary appointment with an external organization.
Full-time Employee — An employee whose normal hours of work are thirty-five (35) or forty (40) hours per week or more, for the period of appointment.
Management and Professional — Positions defined by professional standards or levels of expertise, where work is assigned in the form of an objective and may include hiring and managing the performance of others. To ensure that objectives are met, Overtime is self assigned and compensated on an annual basis with an extra week of annual leave.
Overtime — Time worked beyond an Employee's normal hours if formally scheduled and approved by the appropriate supervisor.
Parental leave — Unpaid leave granted to either parent following the birth or adoption of a child.
Part-time Employee — An employee whose normal hours of work are less than thirty-five (35) or forty (40) hours per week, depending on their terms and conditions, for the period of the appointment.
Permanent Employee — A person who maintains a permanent position within the university but may occupy either a permanent or contractual position.
Senior Administrative Management — Positions that have responsibilities for planning, directing and coordinating major programs or recommending the development of major policies or programs. To ensure that objectives are met, overtime is self-assigned and compensated on an annual basis with an extra week of annual leave.
Sessional Employee — An Employee of the University who as part of normal employment may be temporarily laid off between semesters and who may be laid off for periods of up to 22 continuous weeks or less.
Spouse — A person who is either married to an Employee, or if not legally married to an Employee, has cohabitated with the Employee in a conjugal relationship for at least 12 consecutive months.
Supervisor — A person authorized or designated by Memorial University to direct or oversee work.
Unit — Academic or administrative unit, as defined in the University Calendar, or any board or other body appointed or elected to carry out University business.
Unit Head — Refers to Dean, Director and other senior administrators at a comparable level or above, including the President, Vice-Presidents and Associate Vice-Presidents.
University — Memorial University of Newfoundland.
Work Week — Either 35 or 40 hours, depending on an Employee's position and the area in which they work. The work week is considered as starting at 00:01 on Monday to the following Sunday at 24:00. The scheduled work week may be varied by the University to allow for summer hours, to meet emergencies or during unusual situations.
Year of Service — The accumulation of 1820 or 2080 hours of employment, depending on an Employee's position/classification.
Leave Administration is a shared responsibility among Employees, individual units and the Department of Human Resources. In this partnership:
Department of Human Resources
1.0 Annual Leave
Annual leave is based on the fiscal year, April 1 to March 31.
Accrual for Full-Time Employees:
Employees in the Management and Professional and Senior Administrative Management groups are not entitled to Overtime compensation and will receive an extra week of annual leave accrual in lieu of paid Overtime.
Permanent Employees or Contractual Employees in contracts that are a minimum length of 12 months may anticipate annual leave accrual to the end of the current fiscal year or their contract end date, whichever is shorter. Contractual Employees with contracts that end in less than one year are only permitted to take annual leave that has already been accrued.
Employees of the Marine Institute may anticipate annual leave accrual to the end of their contract or fiscal year, whichever is shorter.
Part-Time Employees accrue annual leave based on hours worked per pay period to the maximum amounts noted above.
Employees who work irregular hours each pay period are paid a percentage of their rate of pay in lieu of annual leave.
A detailed outline of leave accrual rates can be found on the Department of Human Resources website.
No annual leave is accrued in the event an Employee is on a period of unpaid leave, with the exception of maternity or Parental Leave. When an Employee returns from a leave on an ease back working partial hours, annual leave will accrue based on hours worked. When an Employee is in receipt of worker's compensation, they will continue to accrue annual leave until such time as they are declared permanently disabled.
As leave is approved in advance and circumstances may change, leave types can be altered with submission of acceptable documentation and with Supervisor approval.
For information on requesting annual leave, the anticipation of leave, and Permanent Sessional Employees leave options, please see the Annual Leave Procedure.
1.1 Unused Annual Leave
An Employee may carry forward to another fiscal year a portion of unused annual leave from previous years subject to the following maximums:
Annual leave balances higher than the amounts specified above will be forfeited on April 1st each year.
Employees who are unable to use their annual leave and will therefore exceed the maximum carry forward amounts outlined above due to being on a period of unpaid leave, short or long-term disability or Workers Compensation for greater than two consecutive months will be permitted to carry any unused portion of annual leave to the following fiscal year, for use within that year.
1.2 Recognition of Prior Service
When an Employee is appointed to a position with the University, they may apply to have previous service with the University, the Government of Newfoundland and Labrador, and other provincial legislated bodies recognized for determining annual leave entitlement.
For more information, including information on recognized organizations and details on how to apply, please see the Procedure for Recognition of Prior Service for Annual Leave.
2.0 University Scheduled Leaves
2.1 University Holidays
University Employees observe a number of paid holidays each year, with the days varying by employment group and location. A current list of holiday dates is maintained on the Department of Human Resources website.
If a paid holiday falls on an Employee's scheduled Day off, the Employee will receive another Day off at a mutually agreed upon time, or pay for one Day at the Employee's regular rate of pay as determined by the University.
An Employee who qualifies for holiday pay but is scheduled to work on that Day will receive time off at a mutually agreed upon time or additional pay. Pay or time off in this situation is calculated on the basis of 1.5 hours for each hour worked on the holiday. A Management and Professional Employee that is required to work on a University holiday is entitled to one Day off in lieu, to be taken at a mutually agreed upon time.
Part-Time Employees are eligible to be paid for a statutory holiday on a pro-rated basis
To facilitate a reduction in services during the Christmas holiday period, Full-Time Employees receive two additional Days off with pay between Christmas and New Year’s Day. To receive these additional two days off Employees must use one Day of annual or accrued Overtime leave for this three day period. Part-Time Employees who would normally be required to work during the Christmas and New Year’s Day period are granted time off on a prorated basis.
If for some reason an Employee is required to work and cannot be provided with these Days off, the leave may be taken at another time, but not later than March 31 in the same fiscal year.
Non-Bargaining Employees of the Marine Institute receive four Days of leave during the Christmas season. Full-Time Employees are granted paid time off for the period. Part-Time Employees are paid on a pro-rated basis.
2.2 Summer Hours
Summer hours will commence on the first Monday of June in each year and continue for 13 weeks. During this period, the University reduces work hours by 30 minutes per Day.
Employees of the Marine Institute observe summer hours for a period of 11 weeks which begin on the first Monday following graduation.
Employees who avail of annual leave or accrued Overtime during the period of summer hours are required to take the number of hours in their normal work Day. Overtime will only be compensated for hours worked above 35 or 40 hours per week, as applicable.
2.3 Inclement Weather and University Closure
When the University remains open during inclement weather, Employees should make every effort to report to work. The University recognizes that some Employees may find it difficult to report for work during periods of inclement weather due to family responsibilities, transportation problems or road conditions. In the event that an Employee is unable to report to the workplace but where the University remains open, the Employee may cover missed time by utilizing accrued annual leave, family responsibility leave, or Overtime leave where eligible, operationally feasible, and as approved by the Supervisor. If the University closes part-way through the Day, Employees who previously informed their Supervisor that they would not report to work are required to take accrued annual, family responsibility, or Overtime leave up to the time of closure. The number of hours of leave required is based on the Employee’s regular work schedule and the time the University officially closed.
Where the University is officially closed for natural causes beyond its control, Employees who are not required to report to work will incur no loss of pay. Employees who were not intending to be at work and who had scheduled a pre-approved leave on the day of closure in addition to the day prior or the day following the day of closure will have their leave processed as requested. Employees who are required to report to work for the continued operation of the University, and who do work, receive no extra pay but receive time off on an hour-for-hour basis at a mutually agreed upon time.
If the University re-opens during the workday, Employees are required to report to work at the time of re-opening.
3.0 Sick Leave (Short and Long Term Disability) and Medical Appointments
An Employee covered by the long term disability (LTD) Plan who is absent from work for a period of less than 60 calendar Days because of sickness, disability related to a non-occupational injury, or quarantine caused by exposure to a contagious disease is entitled to salary continuance for the period of absence subject to the receipt of medical documentation acceptable to the University. Acceptable medical documentation must be obtained from a qualified medical professional during the period of illness. A Supervisor may request the submission of medical documentation at any time during the period of illness. When acceptable medical documentation is not provided, the leave will be converted to leave without pay.
Employees not eligible for participation in the long term disability plan are entitled to sick leave on a prorated basis for the number of hours worked, up to a maximum of 10 Days per fiscal year.
All Employees requesting short term disability are governed by the following requirements:
If an Employee's absence due to sickness or disability extends beyond 60 Days, the Employee is entitled to apply for benefits under the university's LTD plan. The features of the LTD plan are outlined in the Employee Group Benefits Guide.
Employees returning from a sick leave absence greater than 30 days are required to provide a two week notice period to their Supervisor prior to their return to the work place. Acceptable medical documentation indicating return to full duties may be required.
3.1 Injury on Duty Leave
An Employee who is absent from work due to an injury incurred on the job is eligible for applicable salary and benefits for the entire period of temporary disability. Eligibility and remuneration is determined in accordance with the policies and guidelines of Workplace NL and the Workplace Health, Safety and Compensation Act, SNL 2016, c50.
3.2 Medical Appointments
Employees are expected to ensure that routine appointments are arranged at times that minimize disruption to operations. Appointments that cannot be made outside of working hours should be made at the beginning or end of the Day (i.e. within the first or last working hour), or around a lunchtime period. Employees are required to receive Supervisor approval prior to attending an appointment during work hours.
In cases where an Employee has no control over appointment times, reasonable time off with pay is allowed for medical appointments. Those that require absence from work on a regular basis to attend appointments should discuss with their Supervisor in advance. For Employees with frequent medical appointments, recording time taken as sick leave may be appropriate.
3.3 Subrogation of Claim
In the event an Employee is entitled to recover compensation for loss of income from a third party for a disability in which sick leave is paid or payable, the University is subrogated to the right of recovery of the Employee for loss of income, to the extent of the sum of benefits paid or payable by the University in addition to an administrative fee as determined by the Department of Human Resources. In the event that the Employee provides proof to the University that the Employee has not recovered full compensation for loss of income, the University will determine the proportion of damages actually recovered and share pro rata in that amount. Upon repayment of sick leave such leave will be recorded as leave without pay.
4.0 Additional Leave Types
4.1 Bereavement Leave
A paid leave of absence of up to five consecutive Days is available in the event of the death of an Employee’s Spouse or child.
A paid leave of absence of up to three consecutive Days is available in the event of the death of an Employee’s parent or legal guardian, parent-in-law, sister, brother, grandparent, grandchild, daughter-in-law, son-in-law, or near relative with whom the Employee permanently resides.
One Day of paid leave is available in the event of the death of an Employee’s aunt, uncle, niece, nephew, brother-in-law or sister-in-law.
If the death occurs outside a 200 kilometre radius of the Employee’s place of residence, an additional Day off with pay may be granted for the purpose of traveling to attend the funeral.
4.2 Compassionate Care Leave
In accordance with the Government of Canada Employment Insurance Program for Compassionate Care Benefits, Employees who qualify will be granted leave without pay to provide care and support to a gravely ill family member as defined by Social Development Canada.
An Employee may return to duty after giving the University two weeks’ notice of their intention to do so. An Employee will resume their former position and salary upon return from leave with no loss of accrued benefits. Periods of compassionate care leave are counted as service for the purpose of severance pay and annual leave entitlement. Employees who are part of the group insurance plan and/or the Memorial University pension plan may elect to continue to participate in accordance with the policies established for those plans.
4.3 Deferred Salary Leave Plan
The University provides an opportunity for Employees who are planning to take a leave of absence for educational or other personal purposes to establish self-funded plan. The deferred salary leave plan is provided within the conditions of the Income Tax Act to enable an Employee, when operational requirements allow, to defer a portion of salary for up to six years to be received thereafter during a leave of absence period for educational or other personal purposes. The minimum leave of absence period is six months up to a maximum of one year but may be for a three month period or more for full-time attendance at a designated educational institution.
Income tax implications and details surrounding approvals and withdrawals from deferred salary are in accordance with the Deferred Salary Leave Plan Procedure.
4.4 Election Voting
Municipal and Provincial Elections:
All Employees who qualify as electors are entitled to four consecutive hours to vote during the period of time in which the polls are open, as per the Elections Act, 1991 and the Municipal Elections Act. If an Employee's hours of work on Election Day are such that the Employee does not have four consecutive hours to vote they are granted the necessary time off with no deduction in pay.
All Employees who qualify as electors in a Federal Election are entitled to three consecutive hours to vote while polling stations are open, as per the Canada Elections Act. If an Employee's hours of work on Election Day are such that the Employee does not have three consecutive hours to vote they are granted the necessary time off with no deduction in pay.
4.5 Family Responsibility Leave
Family responsibility leave is an important aspect of the University’s Employee support program and is available to Employees who require leave assistance in attending to family-related matters. Up to six days of paid family leave in each two-year fiscal period (even years, for example April 1, 2016 to March 31, 2018) are available to Employees. Employees who do not work for the full two-year fiscal period, and/or Part-Time Employees are eligible for a pro-rated amount of family responsibility leave based on their period worked.
Family responsibility leave may be utilized for any of the following reasons:
Family responsibility leave is granted at the discretion of the Unit Head and subject to operational requirements. Family responsibility leave is to be requested by completing a Reason for Absence form or for Employees of the Marine Institute, a Leave Request Form.
4.6 Flexible Work Arrangements
The University provides options to Employees who are interested in modifying their existing work arrangements to help address personal wellness or work-life balance needs, for career development enrichment purposes, or for other similar reasons.
The University supports and encourages flexibility in Employee work arrangements and scheduled hours of work wherever it is possible and practical to do so without compromising the efficiency and effectiveness of the workplace. Approval of flexible work arrangements is subject to operational requirements. Flexible work arrangements are an Employee privilege and not a guarantee or an entitlement.
A Supervisor may approve a flexible work arrangement where both parties agree to voluntarily alter the employment relationship on a trial basis, subject to operational requirements.
Flexible work arrangements are structured agreements and are to be applied to an Employee’s work schedule in a consistent manner. Each flexible work arrangement approved by the Unit, in consultation with the Department of Human Resources, will begin with a six month trial period to assess the viability of the arrangement. Based on the trial process, the Unit may extend or modify the flexible work arrangement in consultation with the Employee or discontinue the flexible work arrangement completely.
For details on the types of flexible work arrangements available and how to apply, please see the Procedure for Flexible Work Arrangements.
4.7 Jury Duty/Court Duty
An Employee who is called for jury service or is subpoenaed as a witness in a court or other legal or quasi-legal proceeding will continue to receive full pay and benefits for the period of absence provided that the Employee presents written proof of such service in addition to a completed Reason for Absence Form or for Employees of the Marine Institute, a Leave Request Form.
4.8 Leave Without Pay
Employees may be provided with leave without pay for up to 12 months to pursue community, family, educational or other commitments.
With the approval of a Supervisor and where operational requirements permit, leave without pay may be granted for a period of less than 30 Days. During this period an Employee must maintain existing coverage under the University's benefit plans. Employees are required to utilize any available annual, family responsibility leave, or accrued Overtime leave prior to requesting leave without pay (less than 30 Days).
Where operational requirements permit, leave without pay for a period of up to one year may be granted to an Employee who has a minimum of five years continuous service with the University. Such leave will be considered upon the recommendation of the Unit Head, and with the approval of the Department of Human Resources. Requests for leave without pay exceeding one year may be approved upon consideration of operational requirements and with the approval of the Department of Human Resources.
For periods of leave without pay for greater than 30 Days, benefit and pension plan coverage is optional. When choosing to continue coverage the cost of insured benefits are paid fully by the Employee, except in cases of maternity and Parental Leave for which the Employee is responsible for paying the Employee portion only. Arrangements for prepayment are to be made with the Department of Human Resources.
For more information, including how to apply, please view the Procedure for Leave Without Pay.
4.8i Reservist Leave
The University recognizes the value of reserve service and supports reservists working at the University. Employees will be provided with leave without pay, wherever possible, as outlined above for related training and service. For the purpose of reservist leave, Employees are exempt from the eligibility requirement of having a minimum of five years continuous service.
For more information on how to apply, please view the Procedure for Leave Without Pay.
4.8ii Maternity and Parental Leave
Employees are granted a leave without pay of up to 17 weeks for maternity leave purposes and up to 35 weeks for Parental leave purposes, for a combined maximum of 52 weeks or as defined by the Newfoundland and Labrador Labour Standards Act, subject to agreement between the Employee and the Supervisor regarding start and end dates.
Pension and benefits coverage may be maintained for the duration of the leave provided that the Employee makes arrangements for the payment of the Employee cost of the appropriate premiums, and provided that any relevant qualifying conditions under specific plans are met.
Upon returning from leave, the Employee will resume their former position and salary with no loss of accrued benefits, including annual vacation. Periods of maternity and Parental Leave up to a maximum of 52 weeks are counted as service for the purpose of severance pay, seniority, annual leave and awarding of step increments. Where both parents are Employees of the University, a total maternity and Parental Leave may be shared but total leave for Employees cannot exceed 52 weeks.
If an Employee wishes to return earlier than originally planned they are expected to provide two weeks’ notice of intent to return. The Employee may be asked to provide a certificate of wellness from their physician.
To apply, please complete the Leave without Pay (Greater than 30 Days) Request form.
4.8iii Political Leave
The University recognizes the right of an Employee to seek and hold public office. At the same time it is necessary that satisfactory arrangements be made to cover their responsibilities to the University. It is incumbent upon Employees who intend to seek nominations or to campaign for public office to inform their Supervisors as early as possible of their intention. Subject to operational requirements, leave without pay may be granted to an Employee who is running for office.
Please review the Procedure for Leave Without Pay for more information.
Supervisors should organize work assignment/responsibilities to minimize the need for Employees to work Overtime. Overtime should be scheduled in advance and at a time that will minimize the impact on Employees' personal lives. Supervisors are responsible for restructuring Employee workloads if Overtime becomes a regular and on-going occurrence. Employees are responsible for initiating discussions with their Supervisor if the amount of work they are expected to do cannot be done during regular hours.
Overtime is authorized and scheduled by a Supervisor and/or designate. Overtime is applied when an Employee is required to work in excess of 35 or 40 hours a week, as applicable. For information on Overtime payment, please refer to Memorial's Compensation policy. An Employee may request time off in lieu of Overtime pay, which is granted on the basis of 1.5 hours for each hour worked in excess of the regular Work Week.
An Employee may accumulate an Overtime balance of up to 35 hours. Any hours accumulated in excess of this amount will be paid at the applicable rate. For information on Overtime payment, please refer to Memorial's Compensation policy. Any Employee with an accrued Overtime balance are required to utilize the time off in lieu prior to requesting annual leave.
For Employees' who hold multiple positions with the University, the total hours worked per week must not exceed 35 or 40 hours, as applicable. In paying Overtime to individuals that hold more than one appointment, the Unit where the Employee worked at the beginning of the 36th or 41st hour is responsible for Overtime payment. Employees are responsible for informing their Supervisor if they have another position within the University.
4.10 Professional Development Leave
The University encourages and supports Employees’ efforts to develop their capabilities and advance their careers in the overall context of meeting the goals and objectives of the University by providing professional development leave opportunities in the following ways:
4.10i Assisted Educational Leave
An Employee may apply for an assisted leave of absence to obtain additional education or training which will either increase their competence in their present position or to help prepare them for future advancement within the University. Requests for such leave are considered relative to the needs of the Employee and the University, and must be approved by the Vice- Presidents Council on referral from the Unit and the Department of Human Resources. Applications for assisted leave should be initiated at least three months prior to the intended start date. Assisted educational leave provides an educational grant equivalent to 40% of the Employee’s regular salary, and is approved on the following understandings:
4.10ii University Credit Courses
Eligible Employees who have registered for a Memorial University credit course are entitled to receive one paid Day professional development leave per academic semester for a total maximum of three Days (or 21 hours) per fiscal year. If the eligible time is not utilized in the fiscal year for which it was requested, it will be removed from the Employee's professional development leave bank on April 30th each year.
To request professional development leave, please contact the Department of Human Resources.
An Employee may be approved to attend the course during work hours subject to operational requirements and Unit Head approval. The equivalent amount of time is required to be worked back at the start or end of the work Day or covered by requesting paid leave time.
4.10iii Non Credit and Job Related Training
Employees who wish to avail of Non-Credit course and/or training opportunities that occur during work hours may be eligible to attend with no loss of pay or annual leave time, where operational requirements permit and as approval by the Unit Head.
Employees who complete job related training on a scheduled Day off are entitled to receive compensatory time off at a mutually agreed time, as approved by the Unit Head.
4.11 External Secondment Leave
Requests by external organizations for the secondment of a University Employee will be given consideration and is subject to approval by the applicable Unit Head in consultation with the Department of Human Resources. External secondments are treated in the following ways:
In extraordinary circumstances, an Employee may be recalled from a secondment.
4.12 Special Leave With Pay
Special Leave With Pay may be granted to an Employee on compassionate grounds in extremely unusual and extraordinary circumstances. Such requests will not be considered until all other leave options are exhausted. A request for such leave should be discussed in advance with the Unit Head and Department of Human Resources.
5.0 Payment of Leave Upon Termination
Upon termination, an Employee's leave balance is reviewed to determine any amounts owing and to ensure no leave type has been overdrawn. Any balance owing will be recovered by the University. Unused portions of accrued annual leave and Overtime leave are paid to a terminating Employee.
For Employees who participate in the short-term contracts and temporary positions pool, any accrued leave will be paid upon termination of current contract unless a new contract of employment has been arranged and will commence within 30 Days of termination of previous contract.
Deferred Salary Leave Plan Application and Approval Request Form
Flexible Work Arrangement Application Form
Leave Without Pay (Greater than 30 Days) Request Form
Permanent Sessional Employee Annual Leave Option Form
Reason for Absence Form
Recognition of Prior Service for Annual Leave Request Form
Department of Human Resources 709-864-2434
Sponsor: Vice-President (Administration & Finance)
Category: People Resources
Annual Leave Procedure
Approval Date: 2018-03-15
Responsible Unit: Department of Human Resources
(Including Permanent Sessional Employee Leave options)
Application for annual leave:
Annual leave must be requested by completing a Reason for Absence Form or Leave Request Form (Marine Institute). Employees submit completed request forms to their Supervisor for approval. If approved, the Supervisor will inform the Employee that the leave will be granted and will ensure that the information is submitted to the individual within their Unit who is responsible for keying leave on a bi-weekly basis.
Annual Leave Options for Permanent Sessional Employees:
Upon hire, Permanent Sessional Employees may be provided with two options regarding annual leave:
Permanent Sessional Employees are to complete a Permanent Sessional Employee Annual Leave Option Form upon hire.
Deferred Salary Leave Plan Procedure
Approval Date: 2018-03-15
Responsible Unit: Department of Human Resources
1. Employees wishing to participate in the Deferred Salary Leave Plan must:
a) Review the plan options and understand the implications of participation;
b) Ensure they are financially able to participate in the plan;
c) Make written application to their Unit Head at least three months before they wish to begin to contribute to the plan.
2. Requests received by a Unit Head are forwarded to the Department of Human Resources to be reviewed.
3. Approval of requests is subject to operational requirements as anticipated during the Employee's period of leave.
4. Employees are notified, in writing, within two months of their request of the final decision regarding participation in the Deferred Salary Leave Plan. Deductions will commence in accordance with the pay period schedule.
1. The minimum period of leave is six months except where an Employee is attending a recognized post-secondary educational institution on a full-time basis. In this case, the minimum period of leave is three months.
2. The maximum period of leave is twelve consecutive months.
3. The leave must start immediately after the deferral period.
4. The deferral period cannot exceed six years.
5. Employees can defer up to a maximum of thirty-three and one-third percent (33 1/3%) of their gross salary in a taxation year.
6. The following table presents examples of calculations for plan participation:
Percentage of Salary Deferred
% of Normal Salary During Plan
1 over 1.5 Year
33 1/3 %
2nd Year (6 months)
2 over 3 Years
33 1/3 %
3 over 4 Years
4 over 5 Years
5 over 6 Years
6 over 7 Years
7. The deferred portion of an Employee's salary is deposited into an individual trust account with Memorial's bank. The interest earned is not paid on an annual basis. The interest earned is held in trust for the Employee along with the funds the Employee contributes, and is paid out during the leave period. Income tax is deducted at the time it is paid out. The rate of interest is that which the bank would pay to an individual account. Interest will be earned on the account until the account is totally paid out at the end of the leave period.
8. In accordance with Canada Revenue Agency requirements, all Employees who receive a leave of absence in accordance with this Plan guarantee that they will return to employment with Memorial for a period of time that is not less than the period of the leave of absence. As such, the Deferred Salary Leave plan can not serve as an early retirement program.
Salary and Benefits during Deferral and Leave Periods
1. During each year of enrolment in the Plan, Employees receive their annual salary less the percentage elected for annual deferral. The amount elected for deferral is deducted from salary and transferred on a bi-weekly basis to Financial and Administrative Services for deposit. The fund receives the same interest rate as other trust funds of Memorial.
2. During the period of the leave of absence the Employee receives on a bi-weekly basis an amount from the fund up to but not greater than the salary that the Employee would have received if they were working. Within this limitation, the funds are equally disbursed during the period of the leave until the Employee's contribution to the fund and accumulated interest is depleted.
3. The percentage of gross salary received by the Employee is fixed for the entire deferral period and the leave period.
4. While an Employee is enrolled in the Plan and not on leave, any benefits tied to salary level are structured accordingly to the salary the Employee would have received had the Employee not been enrolled in the Plan.
5. While on leave, any benefits tied to salary level are structured according to the salary the Employee would have received in the year prior to taking the leave had the Employee not been enrolled in the Plan.
6. All group insurance and pension plan contributions will continue on the regular cost-shared basis between the Employee and the employer.
7. Notwithstanding any other provision of this Plan, all statutory deductions are in accordance with Canada Revenue Agency rulings and all pension plan contributions are in accordance with the Memorial University Pensions Act.
1. Leave under this Plan is credited as service for purposes of:
ii. Step Progression
iv. Severance Pay
Annual Leave does not accrue during the period of the deferred salary leave.
2. In the event that a suitable replacement cannot be found for an Employee due to receive a leave, Memorial may defer the leave for up to one (1) year. In this instance, the Employee may choose to remain in the Plan or the Employee may withdraw and receive any monies and interest accumulated to the date of withdrawal.
3. Pension contributions are paid on the salary the Employee would have received had the Employee not entered the Plan or gone on leave. These payments are made during each year of enrolment including the period of leave and will be the normal contribution rate as required under the Memorial University Pensions Act.
4. All Employees wishing to participate in the Plan are required to complete a Deferred Salary Leave Plan Application and Approval Request Form agreeing to the terms of the plan before final approval for participation will be granted.
5. Employees will continue their normal payment of Union dues during each year of enrolment including the period of leave.
Income Tax Implications
1. During the deferral period, income tax is deducted at the rate in effect for the reduced income level.
2. During the leave of absence period, similar income tax deductions are made in accordance with the Employee's salary level at that time.
3. Memorial University Employees are not permitted to receive any salary amounts other than the deferred earnings from the employer (Memorial University).
4. Deferred Salary Leave Programs are regulated by the Canada Revenue Agency; therefore, changes may occur to reflect legislative changes.
Withdrawal from the Plan
1. An Employee may withdraw from the Plan, at any time for any reason, and receive all monies deferred to the fund plus accumulated interest. An Employee must withdraw upon resignation of employment.
2. An Employee whose employment is terminated or who is laid off will be paid out all monies deferred plus accumulated interest.
3. Should an Employee die while participating in the Plan, any monies deferred to the fund plus accumulated interest will be paid to the Employee's estate.
4. An Employee who withdraws from the Plan is required to wait a minimum of twelve (12) months before applying again.
5. Payment to the Employee will be made within sixty (60) days of withdrawal from the Plan. Income tax will be payable on the amount withdrawn in the calendar year in which it is paid.
Returning from Leave
1. The Employee must provide their manager with a minimum of two months'notice of their return to work date.
2. Upon return from leave, the Employee will be given a comparable position unless it is mutually agreed between the Employee and the Employee's department that the Employee return to a particular position.
Changes to an Application
Changes to an application may be made from time to time subject to mutual agreement between the parties.
Procedure for Flexible Work Arrangements
Approval Date: 2018-03-15
Responsible Unit: Department of Human Resources
Requests for Flexible Work Arrangements are to be submitted using the Flexible Work Arrangement Application Form.
Types of flexible work arrangements include:
It is important to note that the following standard provisions apply:
Procedure for Leave Without Pay
Approval Date: 2018-03-15
Responsible Unit: Department of Human Resources
Application for Leave Without Pay
The requesting Employee is to forward the completed form to their Unit Head for approval. The criteria to be considered in granting any leave without pay include, but are not limited to:
An Employee's request for leave without pay may be granted where the purpose of the leave is to pursue alternative employment where there is a demonstrated mutual benefit. It is the responsibility of the Unit Head or delegate to review all requests for leave without pay to ensure that they fall within the policy guidelines before submissions are made to the Department of Human Resources.
Political Leave Without Pay
The University must ensure that no perceived conflict will arise due to the nature of the position held while the Employee continues to work. The Conflict of Interest policy may be considered by the nature of the position held by the Employee.
Employees who are either seeking nomination or campaigning for public office are expected to do so on their own time. This may necessitate part-time leave without pay or satisfactory alternative arrangements.
Upon completion of political duties, an Employee may return to the University to a position comparable to that vacated. While on leave of absence, an Employee may continue benefit coverage by assuming the total cost (the University's as well as their own share) of such benefits.
Contesting an Election
Leave without pay may be granted to an Employee who is standing for Election in a provincial Election or federal Election. An Employee may take part or all of their accumulated annual leave during the Election period. If defeated, the Employee is entitled to return to their normal duties with the University.
Winning a Provincial or Federal Election
In the event an Employee is successful in becoming elected to either the Provincial or Federal Government, they are granted leave without pay for the term elected. At the end of this time, if the Employee contests a second Election and is successful, the Employee is required to resign from their position with the University after two terms or six years, whichever occurs first. If the Employee is not re-elected or does not stand for re-election, they are entitled to resume employment with the University, but there is no guarantee of reinstatement in the Employee's former position.
Municipal Council Election
An Employee who is elected to a Municipal Council or who engages in other political activities may be granted leave without pay for periodic duty, if necessary, provided that the appropriate reduction in University duties and compensation have been determined and agreed upon in advance.
Procedure for Recognition of Prior Service for Annual Leave
Approval Date: 2018-03-15
Responsible Unit: Department of Human Resources
An Employee should request recognition of previous service upon hire with the University. The Employee makes a written request to the Department of Human Resources using the Recognition of Prior Service for Annual Leave Request Form application. A list of recognized organizations is maintained on the Department of Human Resources website.
This request is forwarded by the Unit Head to the Department of Human Resources.
The Department of Human Resources processes the request and notifies the Employee in writing as to whether or not the prior service will be recognized. Human Resources will make any necessary adjustments to annual leave entitlement.
It is important to note that the following standard provisions apply: