Public Service Superannuation Regulations

7.2 (1) Subject to subsections (1.1) and (2), an amount payable by a contributor under section 7 shall be paid

• (a) in a lump sum, within 30 days after the contributor’s return to duty in a position in respect of which the contributor is required under section 5 or 65 of the Act to contribute to the Superannuation Account and in a capacity other than on leave without pay from another position in the public service; or

• (b) in approximately equal instalments, by reservation from the contributor’s salary, over a period beginning on the contributor’s return to duty in a position and capacity referred to in paragraph (a) and equal to twice the period of leave in respect of which the contributor is required to contribute under section 7.

(1.1) Where a contributor who is paying an amount by instalments pursuant to paragraph (1)(b) in respect of an absence commences another absence from the public service on leave without pay before all of the instalments have been paid,

• (a) payment of the unpaid instalments is deferred until the contributor returns to duty in a position and capacity referred to in subsection (1); and

• (b) an amount equal to the aggregate of the amount of the unpaid instalments and the amount payable under section 7 in respect of the latest absence is payable in the manner set out in subsection (1), except that the period referred to in paragraph (1)(b) shall be equal to the total of the period over which the unpaid instalments were to have been deducted and twice the period of the latest leave of absence in respect of which the contributor is required to contribute under section 7.

(2) A contributor shall pay to the Minister the amount payable pursuant to section 7 in advance of each year or each quarter of a period of absence of the contributor in respect of that year or quarter where the contributor is

• (a) on loan from the Government of Canada to the government of a foreign country;

• (b) serving as a full-time paid official of a public service bargaining agent;

• (c) serving as a full-time paid official of a credit union; or

• (d) serving with an international organization, and not a contributor as described in section 7.3.

(3) Where, on returning to duty, a contributor described in subsection (2) has not paid all of the amount that is required to be paid pursuant to section 7, the contributor shall pay the balance remaining to the Minister in a lump sum within 30 days after the contributor’s return to duty or by reservation in equal instalments for a period beginning on the contributor’s return to duty and not exceeding the period in respect of which advance payments were to have been made under that subsection.

(4) Where an amount payable by a contributor pursuant to section 7 is unpaid at the time the contributor ceases to be employed in the public service, that amount shall be paid out of any benefit that is or becomes payable under the Act to or in respect of the contributor

• (a) where the benefit is an annuity, annual allowance or supplementary benefit,

  • (i) by reservation from the monthly instalment of the benefit of an amount equal to the amount of any instalment otherwise payable under this section or 30 per cent of the gross amount of the monthly instalment, whichever is the lesser, or

  • (ii) if the recipient so elects, in a lump sum immediately on the benefit becoming payable; or

• (b) in the case of any benefit other than a benefit described in paragraph (a), in a lump sum immediately on the benefit becoming payable.

(5) Where an amount payable by a contributor pursuant to section 7 is unpaid at the time of death of the contributor, that amount may be recovered, under subsection 8(8) of the Act, from any allowance payable under Part I of the Act to the survivor and children of the contributor at the option of the recipient,

• (a) by reservation in a lump sum immediately on the allowance becoming payable; or

• (b) by reservation from the monthly instalment of the allowance of an amount equal to the amount of any instalment otherwise payable by the contributor under this section prior to the death of the contributor or 30 per cent of the gross amount of the monthly instalment, whichever is the lesser.

(6) Despite subsections (1) to (5), if payment under one of those subsections would cause financial hardship to the contributor or any other recipient, they may choose to pay the amount payable

• (a) in respect of payments under subsection (1) or (3), by reservation from the contributor’s salary in approximately equal instalments over a period equal to or less than the lesser of three times the period of absence and 15 years;

• (b) in respect of payments under subparagraph (4)(a)(i), by reservation from the monthly instalment of the benefit of an amount equal to or greater than 15 per cent of the gross monthly benefit; and

• (c) in respect of payments under paragraph (5)(b), by reservation from the monthly instalment of the allowance of an amount equal to or greater than 15 per cent of the gross monthly allowance.

(7) Nothing in this section prohibits the payment at any time before the time specified herein of all or part of any amount that is payable pursuant to section 7.