YUFA
FAQs
Pay Statements
How do I keep track of my pay?
Each month, you receive a 3/4-page statement with a cheque or notice of deposit at the bottom. This statement allows you to keep track of your pay, taxes, other deductions, and benefits.
It looks something like what follows. Not all pay statements will look exactly like this. Some members will have types of Earnings and Deductions that we do not treat here (e.g., charitable contributions, co-payment for family voluntary accident insurance). But the basics are the same for almost all members.
When do I get paid?
Look at the top right box of your statement.
Pay Group - How often you get paid.
Pay Begin / End Date - The period of work for which you are being paid.
Advice # / Cheque # - If you receive your pay by direct deposit, this line will say 'Advice #'; if you receive a cheque, it will say 'Cheque #'. This number uniquely identifies the statement you are looking at.
Advice / Cheque Date - Pay day, which can be no later than the first business day following the 25th of each month. See Article 18.03 for more details.
How do I read the personal information on the statement?
Address - Your home address. If you move, notify Payroll, which keeps your legal records of employment (e.g., sends out T4 slips).
Job Title - Your current rank.
Pay Rate - This is your monthly salary.
Your current annual salary is your Pay Rate times 12.
Where does my raise show up and how much was it anyway?
Raises bargained by YUFA, or given you by your Dean / Principal / University Librarian under certain circumstances, show up in your Pay Rate and consequently in your Regular Earnings.
To calculate how much your raises are, compare your Pay Rates from one month to the next. Multiplying any difference you see by 12 will tell you what the raise amounts to annually.
Here are some types of raises YUFA members routinely get:
- Progress-through-the-Ranks - $2700 per year
- Percentage increases - 3% on 1 May 2009, 3% on 1 May 2010, and 2.5% on 1 May 2011
- Raises upon promotion to Associate Professor / Associate Lecturer / Associate Librarian - one Progress-through-the-Ranks raise, effective in the month of your promotion
- Raises upon promotion to promotion to Full Professor / Senior Lecturer / Senior Librarian - two Progress-through-the-Ranks raise, effective in the month of your promotion. This is an improvement in the 2009-2012 Collective Agreement!
- Marketability raises - a total of $210,000 in raises in each of 2009-10, 2010-11, and 2011-12, distributed at management's discretion
- Anomalies / marketability raises - a maximum sum of $367 898 in raises in each of 2009-10, 2010-11, and 2011-12, distributed at management's discretion.
For details of recent or upcoming raises, see Article 25 of the Collective Agreement.
What about the 'Hours and Earnings' box?
Current vs YTD - 'Current' refers to earnings for the month of the statement, while 'YTD' or 'Year-To-Date' sums up all your earnings for the year from the 1st of January.
Regular Earnings - Focus on this one! This is how much you earned for the current month and during the year so far (since 1 January).
Retro Active Payment [sic] - If you get a raise one or more months after its effective date, the difference between your new and old Pay Rates for each month of the lag will be added up and entered here. For example, if your Pay Rate increased by $100 / month in October, but the raise was effective on the 1st of May, you would receive a retroactive payment of $100 / month x 6 months = $600.
Other possible entries under 'Hours and Earnings' - These include various month-to-month or one-time payments that you may receive, such as merit pay, non-leave research grants, pregnancy leave top-up, and pay for overload teaching. These don't show up under Regular Earnings because they aren't part of your ongoing Pay Rate.
What is deducted under 'Taxes'?
CIT - Income Tax. 'Current' refers to income tax on your CIT Taxable Gross for the month. 'YTD' (Year-To-Date) refers to the total income tax that has been deducted since 1st of January of the current year.
CPP - Canada Pension Plan deduction. This is deducted each month according to rules of the Plan, until you have reached your maximum contribution for the year.
EI - Employment Insurance deduction. This too is deducted each month, until you've reached your maximum contribution for the year.
How are my 'Before-Tax Deductions' calculated?
Before-tax deductions reduce your taxable income. They show up on your monthly pay statement, on your T-4 form, and must likewise be entered on your tax return.
York Pension Plan - Your contributions to your pension. In 2010, they are calculated as follows:
$177.00 [i.e., 4.5% x $3933.33,
as set by tax rules]
+
6% of your current Earnings less $3933.33
Note: You may have, in certain circumstances of reduced pay (e.g., some leaves), chosen to 'top-up' your contributions.
YUFA Union Dues - 1.1% of your Total Gross. The main things this goes for? Legal fees, arbitration costs, staff compensation, course release for Officers, support for attending union-related conferences, and your memberships in the Canadian Association of University Teachers (CAUT), the Ontario Confederation of University Faculty Associations (OCUFA), and the CAUT Defence Fund.
What's in my 'After-Tax Deductions'?
Long-Term Disability - This is the premium you pay for salary continuance insurance.
Parking York - If you park at York and pay for it through payroll deduction, this is where it shows up.
Vision Care (f) - Vision care (family). This deduction appears if you have elected to have your spouse or dependants covered by YUFA's vision care plan.
So what are all these 'Employer Paid Benefits'?
Dental - This covers the costs of YUFA members' dental benefits plan. If the label is followed by an 'f', it means you've elected 'family' coverage.
Extended Health Deduction - This covers the costs of YUFA members' extended health benefits plan, which includes prescription drugs, physiotherapy, clinical psychology, massage therapy, and so on. If the label is followed by an 'f', it means you've elected 'family' coverage.
Vision Care Deduction - This covers the costs of YUFA's vision care coverage for you alone. If you elect to have your spouse and dependants covered as well, you must co-pay (see After-Tax Deductions above).
Life 3x* - This life insurance premium, unlike the other Employer Paid Benefits, forms part of your taxable income.
York Pension Plan - The Employer's contributions to your pension. Normally, they are 103% of your contributions (see Before-Tax Deductions above).
OHT - Ontario Health Tax, which is paid by all employers and finances the Ontario Health Insurance Plan (OHIP).
Worker's Compensation - A tax on employers that funds the Workplace Safety & Insurance Board, which provides employees injured on the job with salary continuance and other services.
Why are there so many totals at the bottom of my pay statement?
Total Gross - The 'current' total gross is the sum of the your Current Earnings from the Hours and Earnings box above. The Year-To-Date (YTD) total gross sums the YTD Earnings from that box.
CIT Taxable Gross - These totals, also given for the current month and the year-to-date, represent your taxable income, calculated as:
Earnings + Life 3x* - Before-Tax Deductions.
Total Taxes - These are sums of the Current and YTD columns in the Taxes box above.
Total Deductions - These equal your current and YTD Before-Tax Deductions + After-Tax Deductions.
Net Pay = Total Gross - (Total Taxes + Total Deductions).
Net Pay Distribution - This is the amount of the cheque or direct deposit you received for the month.
Whom do I contact if I have a question about my pay statement?
Call the Human Resources Department at ext. 55005.
Version: January 2010