Rates
1.1 Less than Normal Hours
1.1.1 When the hours of work of employees are less than normal hours of work, the employees shall, on a daily basis, be paid allowances for each hour worked to a maximum of the daily rate of allowances of full-time indeterminate employees of the same classification, group and level.
1.2 Calculations
1.2.1 The amount of employees' allowances shall be calculated and paid in the same manner as their salaries or wages are calculated and paid pursuant to an appropriate governing authority.
1.2.2 In calculating the amount of an allowance to which employees are entitled, there shall not be included in the number of hours worked by them
- any hours worked in excess of the normal working hours for that classification, group and level, and
- subject to Section 1.14, any hours for which salary or wages are not paid.
1.3 Reduction
1.3.1 When the cost of transportation of food, fuel or other supplies is borne by or on behalf of the employer and is not considered in the determination of the allowances, the deputy head shall prescribe a reduction that is appropriate to that cost in the rates of the following allowances:
- a living cost differential,
- a fuel and utilities differential, and
- a special location allowance.
1.4 Dependant Becomes an Employee
1.4.1 When employees cease to be employees with dependants because a person referred to in the definition of dependant becomes an employee, they may request a reconsideration of the matter by submitting the relevant facts to their deputy head in writing.
1.4.2 On receipt of the written statement of facts from employees, the deputy head may deem them to be employees with dependants or without dependants for purposes of this directive.
1.5 Employee Becomes a Dependant
1.5.1 Where both members of a couple are employed with the federal government at an isolated post and have no dependants, each person is considered to be an "employee without dependants" for the purposes of the payment of the allowances.
1.5.2 If one member goes on leave without pay for reasons other than maternity leave or parental leave, that person forfeits the allowances, but can be considered the dependant of the person who continues to work. The "working" employee can be deemed, for the period of the leave without pay, as an "employee with dependants" and have the allowances adjusted accordingly.
1.5.3 If and when the employee on leave without pay returns to work, the allowances will be readjusted to the "employee without dependants" rate in both cases.
1.6 Dependants who are Members of the Canadian Forces
1.6.1 For purposes of payment of the allowances mentioned in Sections 1.7 to 1.10, where an employee has one or more dependant(s) and one is the employee's spouse or common-law partner and,
- resides with the employee at the headquarters residence, and
- is a member of the Canadian Forces receiving an isolation allowance at the "accompanied" rate under the "Compensation and Benefit Instructions for the Canadian Forces",
the employee shall be deemed to be an employee without dependants.
1.6.2 If that spouse or common-law partner is receiving an isolation allowance at the "unaccompanied" rate, the employee shall be deemed to be an employee with dependants.
1.6.3 Subsections 1.6.1 and 1.6.2 apply in this manner regardless of the number of additional dependants.
Types
1.7 Environment Allowance (EA)
1.7.1 Employees shall be paid an EA, at the rate set out in Appendix B that is appropriate to the environment classification of their headquarters as set out in Appendix A.
1.7.2 For purposes of this section, where both members of a couple are federal employees and have no dependants then both of them shall be deemed to be employees without dependants.
1.7.3 For purposes of this section, where both members of a couple are federal employees and have dependants then one of them shall be deemed to be an employee with dependants and the other to be an employee without dependants.
1.8 Living Cost Differential (LCD)
1.8.1 Employees not subject to Section 1.17 shall be paid an LCD, at the rate set out in Appendix C that is appropriate to the living cost classification of their headquarters as set out in Appendix A.
- For purposes of this section, when both members of a couple are federal employees, the total amount of their rates for the LCD shall not exceed 100% of the rate for an employee with dependants.
- Normally, that total shall be equally apportioned to each employee at 50% of the rate for employees with dependants. However, if both members of the couple sign a joint declaration requesting that one of them be considered an employee with dependants and the other a dependant, their employing department(s) shall make the appropriate arrangements to do so.
1.8.2 An employee subject to Section 1.17 shall be paid an LCD at the rate established in Appendix C as "Reduced Rates – Living Cost Differential" that is appropriate to the living cost classification attributed to their headquarters, as defined in Appendix A.
1.9 Fuel and Utilities Differential (F&UD)
1.9.1 Employees shall be paid an F&UD, at the rate set out in Appendix D, that is appropriate for the fuel and utilities classification of their headquarters as set out in Appendix A, provided they are paying fuel and utility charges directly to the supplier. If the employer pays the fuel and utility charges directly to the supplier, employees shall not be paid the F&UD allowance.
1.9.2 When more than one employee occupies the same HQ residence and share the expenses for fuel and utilities, the total amount of their rates for the F&UD shall not exceed the rate for an employee with dependants, and the total shall be apportioned to each employee in proportion to the percentage of the expenses for fuel and utilities paid by each employee.
1.9.3 An employee without dependants not sharing the expenses for fuel and utilities shall receive the F&UD at the rate for an employee without dependants.
1.10 Shelter Cost Differential (SCD)
1.10.1 An SCD is payable, at the rates set out in Appendices K-1 and K-2, to employees in private accommodation and in government housing at qualifying isolated posts to help offset the higher shelter charges experienced there.
1.10.2 For the purposes of this section, where more than one federal government employee occupy the same headquarters residence, the total amount of SCD payable for the residence shall not exceed 100% of the full rate set out in Appendices K-1 and K-2.
1.10.3 Private Accommodation: For employees occupying private accommodation, the SCD is the difference between the BSV for the 3-bedroom benchmark model at the isolated post and the national average BSV for the 3-bedroom benchmark model at the locations identified as points of departure. (See Appendix O for examples.)
1.10.4 Government Housing: For employees occupying government housing, the SCD is the difference between the average BSV for all 3-bedroom detached government housing units at the isolated post and the national average BSV for the 3-bedroom benchmark model at the locations identified as points of departure. (See Appendix O for examples.)
1.10.5 Government Housing: In government housing at qualifying isolated posts, an employee without dependants shall receive the SCD at 60% of the rate for an employee with dependants (see Appendix K-2).
1.11 Special Location Allowance
1.11.1 Employees at a location listed in Appendix G shall be paid a special location allowance rate equal to the total amount of the rates set out in Appendices C and D.
1.12 Temporary Dual Residence Assistance
1.12.1 Employees shall be paid temporary dual residence assistance at the rate established by, and in accordance with, the NJC Relocation Directive when, at the time of their assignment, their headquarters is a location
- listed in Appendix F, or
- in respect of which the National Joint Council determines that no suitable accommodations for employees with dependants are available, and
- they are required, for that reason only, to maintain a separate residence at a location other than their headquarters for persons who would be dependants if they resided at the headquarters residence.
Exceptions
1.13 Travel Status
1.13.1 Persons at an isolated post who are in travel status pursuant to the NJC Travel Directive and whose headquarters are not isolated posts are not subject to this directive.
1.14 Leave Without Pay or Absence Without Leave
1.14.1 Subject to subsections 1.14.2, 1.17.4 and 1.17.5 and this section, employees shall not be entitled to the allowances and benefits of this directive in respect of any period during which they are granted leave without pay pursuant to an appropriate governing authority.
1.14.2 Employees who are granted leave without pay for reasons of illness or injury-on-duty shall not be eligible for the benefits of Part III of this directive, except for those described in Section 3.1 (Non Elective Medical or Dental Treatment) and Part V (Relocation upon End of Employment).
1.14.3 Employees on maternity/parental leave without pay who remain at the isolated post continue to be entitled to the allowances of this directive and to the benefits of subsection 3.1.1.
Charges
1.15 Meals or Rations
1.15.1 When employees and their dependants, if any, are provided with meals or rations by or on behalf of the employer, they shall be charged for meals or rations at the rates specified in Appendix I.
1.15.2 The meals and rations charges shall be amended on August 1 of each year.
1.15.3 When fewer than three meals per day are normally provided to employees and their dependants, the rates shall be reduced by one-third for each meal not provided.
1.15.4 The rations provided to an employee by or on behalf of the employer shall not be sold or bartered by or on behalf of that employee.
1.15.5 The amounts charged to employees pursuant to this section shall be deducted from the amount of any allowance payable to them pursuant to this directive.
1.15.6 The Treasury Board of Canada Secretariat may, in accordance with the approved methodology, vary the rates specified in Appendix I.
1.15.7 When the rates are changed, each employee shall be given written notice of the change. Such change shall be effective on the first of the month following the employee's receipt of the written notice, or the effective date of the change, whichever is the later.
1.15.8 The rates to be charged for meals or rations have been abated to reflect the time employees are absent from their headquarters. Consequently, there should be no further reduction when employees are absent for short periods such as vacation leave, designated paid holidays, sick leave, lieu time off, etc.
1.15.9 During absences for extended periods for reasons such as leave without pay that result in cessation of allowances, the deputy head may adjust the meals and rations rate correspondingly.
Special Circumstances
1.16 Absence on Travel Status
1.16.1 Subject to this section, when employees are absent from their headquarters and are paid transportation or travelling expenses in respect of that absence, their allowances shall, on the 31st calendar day of absence:
- cease, if they are employees with dependants and none of their dependants remain at their headquarters;
- revert to the employee without dependants rate, if they are employees with dependants and one of their dependants remains at their headquarters; or
- remain at the employee with dependants rate, if they are employees with dependants and more than one of their dependants remains at their headquarters.
1.16.2 When employees referred to in subsection 1.16.1 are entitled to a F&UD, they shall continue to receive that differential, provided they
- maintain a headquarters residence during their absence, and
- do not sublet it.
1.16.3 Nothing in this section shall be construed to affect the allowances of employees who are granted leave for vacation, compensatory or lieu time off with pay pursuant to an appropriate governing authority and who:
- remain at their headquarters, or
- return to their headquarters at the conclusion of the leave or time off.
1.17 Absence for Illness or Injury
1.17.1 Subject to this section, when employees are absent from their headquarters, having been granted sick or injury-on-duty leave with pay, their allowances shall, on the 31st calendar day of absence:
- cease, if they are an employee with dependants and none of their dependants remain at their headquarters;
- revert to the employee without dependants rate, if they are an employee with dependants and one of their dependants remains at their headquarters; or
- remain at the employee with dependants rate, if they are employees with dependants and more than one of their dependants remains at their headquarters.
1.17.2 When employees referred to in subsection 1.17.1 are entitled to a F&UD and SCD, they shall continue to receive that differential, provided they
- maintain their headquarters residence during their absence, and
- do not sublet it.
1.17.3 The deputy head may authorize the continued payment of allowances for not more than 60 additional calendar days of absence when employees, due to illness or injury, have been granted sick or injury-on-duty leave with pay and have been absent from their headquarters for more than 30 calendar days.
1.17.4 The deputy head may authorize the payment of allowances for not more than 30 calendar days when employees have been granted sick leave without pay.
1.17.5 When employees are, or are expected to be, absent for a period in excess of the periods above by reason of the illness or injury in respect of which they were granted leave, the President of the Treasury Board may authorize the continued payment of allowances to those employees.
1.18 Dependant Delayed
1.18.1 Subject to this section, when employees begin a period in respect of which allowances are payable without any dependants, but they establish to the satisfaction of their deputy head that a dependant intends to reside with them at their headquarters residence during the entire term of their assignment there, the amount of any allowance shall be calculated at the rate for an employee with dependants from the day the period commences, if the dependant arrives at the headquarters within 90 calendar days of that day.
1.18.2 Subject to this section, when no dependants remain at the headquarters residences of employees for periods in excess of 90 calendar days, the amount of any allowances of those employees shall be calculated at the rate for an employee without dependants for the period commencing on the 91st day of the absence and ending on the day before the day on which employees again have dependants at their headquarters residences.
1.18.3 When employees referred to in this section satisfy their deputy head that their dependant's absence for a period in excess of 90 calendar days:
- was unforeseen,
- was beyond the control of the dependant and the employees, and
- is temporary,
their deputy head may direct that the employees' allowances shall continue to be calculated at the rate for employees with dependants for such further period of time as the deputy head determines.
1.19 Dependant, Shared Custody
1.19.1 Subject to this section, when employees satisfy their deputy heads, by means of a court order or declaration signed by both parents, that they have joint custody and joint residency of their children, the children shall be considered dependants for the period they reside with the employees.
1.19.2 Should the rates of the employees' allowances change as a result of the above, an average annual rate will be calculated based on the length of time the employees should be paid the employee without dependants and employee with dependants rates and they will be paid the same bi-weekly rate during the fiscal year. If changes in employees' situation results in a change to their entitlements, for example they leave the isolated post or the public service, their entitlements will be recalculated and necessary adjustments will be made.
1.19.3 Except for Section 3.1, the entitlements of the dependants, referred to in subsection 1.19.1, to the benefits of this directive shall be pro-rated based on the percentage of time they reside with the employee at the isolated post during the fiscal year.
1.19.4 Section 3.1 shall apply to the children referred to in subsection 1.19.1 provided they are residing at the isolated post where the employee resides at the time of the necessary travel.
1.19.5 Where employees only have visitation privileges in respect of their children, the children will be considered dependants if they reside with the employees at the employee's headquarters residence for a period of 30 or more consecutive days and:
- the changes, if any, in the rates of the allowances payable to the employees shall apply for the entire period the children reside with the employee;
- the other benefits of the directive, except for Section 3.1, for which the children may be eligible during their stay with the employee, shall be pro-rated based on the percentage of time the children reside with the employees at their headquarters residence during the fiscal year; and
- Section 3.1 shall apply for the period the children reside with the employee at the headquarters residence.