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Calculation of the sick leave excess hours...

Each year, in November, the employer must calculate the total credits of sick leave hours as of October 31st as well as the maximum number of cumulative hours for all regular employees (i.e. cumulating 280 hours). This calculation allows him to establish whether the employee is entitled or not to the amount payable for excess hours.

The employer must follow the three following steps:

  • As of October 31st: Calculation of the total sick leave accumulation, of the maximum cumulative and of the payable amount;
  • By November 30th: Written notice to employees with copy to the Parity Committee;
  • By December 10th: Payment of the excess hours, when applicable.

When applicable, the employer must pay the amount due before December 10th.

1. First step:  Form to be completed as of October 31st

For an example of form, go to section "Practical tools" -Excess sick leave calculation form.

The first mention to complete on the form is the total credit of sick leave hours as of October 31st. This total should already be up to date since it must appear on the employer's payroll register as well as on the employee's pay slip.

After having established the total credit of sick leave hours, the employer has to complete three simple calculations:

  • The maximum number of cumulative hours
  • The payable excess hours
  • The amount payable, if there are any excess hours.

Article 12.02 of the Decree, as well as the Employer's Guide provide useful information on that topic. Please also consult the explanations and examples in section "Practical tools" -Excess sick leave calculation form.

2. Second step :  notice to employees with copy to the Parity Committee

No later than November 30th, the employer must send all regular employees (i.e. those who have cumulated more than 280 hours of work) their copy of the completed form. They must receive their calculation even if they are not entitled to the payable excess hours. The copy must also be sent to the Parity Committee before the same date.

3. Third step:  The payment of excess hours

When the calculation form shows that some excess hours are due to an employee, it must be paid no later than December 10th. The amount and hours paid must also appear on the employer's December monthly report.

You must also list these hours on your monthly report on the line titled «Heures de maladie». The corresponding salary must appear on the report on the line «Salaire total brut». Thus, the hours and the corresponding amount are included in your monthly report's calculation for levy and RRSP.

What happens with the sick leave credits after these steps?

 

Article 12.02 provides that sick leave hour credits are cumulative from year to year. If the employee was not entitled to an excess sick leave payment this year, his credits remains unchanged and the current hours keep cumulating. If the employee was entitled to a payment as of December 10th, the hours paid are deducted from the credits and the current hours keep cumulating. 

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