R-11 - Act respecting the Teachers Pension Plan

Section 35.1.9 Disposition versions

2010-01-01

35.1.9. The adjusted pensionable salary for a calendar year, used to compute the annualized pensionable salary of a teacher who holds pensionable employment under the plan for which the basis of remuneration is 200 days, is based on the school calendars for the period during which the teacher participated in the plan during the two parts of a school year in the calendar year. The school calendar is the distribution of the 200 contributory days of a school year over two calendar years, based on the conditions of employment applicable to the teacher.

The adjusted pensionable salary is determined using the following formula:

{[T × N/200] x P} − A

(1)  T is the basic salary the teacher would have been entitled to receive if the teacher had held the employment referred to in the first paragraph full time during the period referred to in that paragraph, based on the conditions of employment applicable to the teacher. The basic salary does not include the lump sum paid subsequently as an increase in or adjustment to the basic salary for that year;

(2)  N is the number of contributory days in the period referred to in the first paragraph;

(3)  P is the percentage of working time related to employment referred to in the first paragraph held during the period referred to in that paragraph; and

(4)  A, for a teacher who, while holding employment referred to in the first paragraph, was absent without pay during the period referred to in that paragraph, is the basic salary that teacher would have received in that employment during the period of absence if the period was not otherwise credited under the plan.

P is obtained by carrying out, in order, the following operations:

(1)  adding, for the period referred to in the first paragraph, the number of contributory days and parts of a day credited to the teacher in keeping with the school calendars and the number of contributory days and parts of a day during which the teacher was absent without pay while holding the employment referred to in that paragraph if the contributory days and parts of a day were not otherwise credited under the plan; and

(2)  dividing the result of the addition by N.

For the purposes of subparagraph 1 of the third paragraph, the number of contributory days and parts of a day credited to the teacher in keeping with the school calendars is the total number of days and parts of a day for which the teacher contributed or was exempt from contributions and the number of days and parts of a day otherwise credited to the teacher under the plan, for the period referred to in the first paragraph. The days and parts of a day are rounded to the fourth decimal.

The Government may, by regulation, determine the method for establishing the annual basic salary for certain teachers whose conditions of employment offer a mode of remuneration that is not established with reference to such a salary.

2008, c. 25, s. 61.