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Part II .

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Supplementary Pension Regulations

made under

Section 86 of the

Public Service Superannuation Act

Sch. B, S.N.S. 2012, c. 4

O.I.C. 2007-579 (effective January 1, 2000), N.S. Reg. 421/2007

as amended to O.I.C. 2013-104 (effective April 1, 2013), N.S. Reg. 67/2013

Table of Contents

Please note: this table of contents is provided for convenience of reference and does not form part of the regulations.

Click here to go to the text of the regulations .

Citation

Definitions

Payment of supplementary pension

Participating employer to reimburse supplementary pension paid by Minister

Increase of supplementary pension

Length of service

Refund of contributions

Non-application of

Section 82 of the Act

Calculation of interest

Citation

1 These regulations may be cited as the Supplementary Pension Regulations .

Definitions

(1) In these regulations,

(a) “Act” means the Public Service Superannuation Act ;

(b) “employee” means an employee as defined in

Section 2 of the Act;

(c) [repealed]

(d) “participating employer” means an employer, other than the Province or a

school board, who participates in the pension plan and has not notified the

Minister under

Section 85 of the Act that

Section 82 of the Act does not apply

to its employees;

(e) “service for supplementary pension purposes” means service as an employee,

and does not include service with an employer other than the Province, a

school board or a participating employer that has been credited as service of

the employee for superannuation allowance purposes; and

(f) “supplementary pension” means a supplementary pension to which an

employee is entitled under

Section 82 of the Act.

(2) In Sections 82 to 85 of the Act and these regulations,

(a) “Province” means the Government Reporting Entity, as that term is defined in

the Finance Act , except that it does not include an entity that is a government

partnership arrangement, as that term is defined in the Finance Act .

(b) [repealed]

Payment of supplementary pension

(1) When an employee who is entitled to a superannuation allowance retires, a

supplementary pension must be paid to the same person or persons, in the same

manner and beginning at the same time as the corresponding superannuation

allowance.

(2) When an employee who is entitled to a superannuation allowance dies, or when a

retiree dies, a supplementary pension to which such deceased employee was entitled,

or which such deceased retiree was receiving, must be paid to eligible survivors in

the same manner and percentage and beginning at the same time as the

corresponding survivor allowance.

(3) A member’s employer at the time of the member’s retirement or death is responsible

for paying the supplementary pension, including any supplementary pension payable

to an eligible survivor under subsection (2).

Participating employer to reimburse supplementary pension paid by Minister

4 Despite clause 83(

b) of the Act, if a supplementary pension is paid directly by the Minister,

the employee’s participating employer at the time payment of the supplementary pension

begins must promptly reimburse the Minister for any payments made by the Minister on

the participating employer’s behalf.

Increase of supplementary pension

5 A supplementary pension must be increased by the same percentage and at the same time

that superannuation allowances are increased for cost of living increases under the Act.

Length of service

(1) Except as provided in subsection (2), in computing an employee’s length of service

for calculating a supplementary pension, only the actual years and months of service

for supplementary pension purposes are credited.

(2) Any period during which an employee received benefits from a long term disability

plan is credited as service for supplementary pension purposes in the same manner

that it is credited for the purposes of a superannuation allowance under the

regulations respecting long term disability income made under the Act.

Refund of contributions

(1) If an employee terminates employment before the employee is eligible to receive an

immediate superannuation allowance under the Act, or if an employee terminates

employment and is eligible to receive an immediate superannuation allowance under

the Act but does not immediately retire, payment must be made on behalf of the

employee, in accordance with subsection (7) and, if applicable, in accordance with a

court-ordered division of an allowance between spouses under the Public Service

Superannuation Plan Regulations made under the Act, of both of the following:

(

a) a refund of any contributions made by the employee to the Superannuation

Fund on salaries paid to the employee that exceed the average salary that is

used to calculate the maximum pension payable under the Income Tax Act

(Canada) at the date of termination;

(

b) interest calculated in accordance with

Section 9 on the contributions refunded

under clause (a).

(2) Payment of a refund and interest under subsection (1) must not be made sooner than

30 days after the date of termination.

(3) Despite subsection (1), if an employee is re-employed by the Province, a school

board or a participating employer within 30 days after the date of termination, the

refund and interest referred to in subsection (1) must be paid directly to the new

employer in accordance with subsection (8).

(4) Except as provided in subsections (3) and (6), the service of an employee who

receives a refund under subsection (1) is not credited in determining any

supplementary pension entitlement.

(5) If an employee who receives a refund under subsection (1) is re-employed by the

Province, a school board or a participating employer after the period referred to in

subsection (3), and the employee is contributing to the Fund, the employee may pay

a lump sum contribution in accordance with subsection (8) in an amount equal to the

amount paid to them under subsection (1), plus interest in accordance with

Section 9

from the date they received the refunded amount to the date they pay the lump sum

contribution.

(6) If an employee receives a refund under subsection (1) and makes a lump sum

contribution under subsection (5), or the refund amount is paid directly to the

employee’s new employer in accordance with subsection (3), the employee’s prior

service as well as the period of their re-employment is credited in determining any

supplementary pension entitlement.

(7) A refund and interest paid under subsection (1) or a payment made under subsection

(3) must be paid

(

a) from the Consolidated Fund, if the employer at the date of termination was the

Province or a school board; and

(

b) by the employee’s employer, if the employer at the date of termination was

other than the Province or a school board.

(8) A lump sum contribution and interest paid under subsection (3) or (5) must be paid

(

a) to the Consolidated Fund, if the re-employing employer is the Province or a

school board; and

(

b) to the re-employing employer, if the re-employing employer is other than the

Province or a school board.

Non-application of

Section 82 of the Act

(1) If a participating employer gives the Minister the written advice referred to in

Section 85 of the Act, each employee of the participating employer who has not

retired before the date the written advice is received by the Minister is not entitled to

a supplementary pension and must be paid from the Superannuation Fund

(

a) a refund of any contributions made by the employee to the Superannuation

Fund on salaries paid to the employee above the salary levels at which the

employee contributions would have been capped, in accordance with

Section

84 of the Act, had the participating employer exercised its option under

Section

85 of the Act before the time the employee made the contributions; and

(

b) interest on the refunded contributions in accordance with Public Service

Superannuation Plan Regulations made under the Act.

(2) The written advice referred to in

Section 85 of the Act must be in respect of all

employees of the participating employer who have not retired before the date the

written advice is received by the Minister.

(3) The written advice referred to in

Section 85 of the Act is deemed to be effective

from and including the date it is received by the Minister.

(4) Any employee of a participating employer who retires before the date the Minister

receives the written advice referred to in

Section 85 of the Act is entitled to be paid a

supplementary pension by the participating employer.

(5) A participating employer who gives the Minister the written advice referred to in

Section 85 of the Act must give prompt written notice to its employees who did not

retire before the date the written notice is received by the Minister that

Section 82 of

the Act no longer applies to them.

(6) If a participating employer does not notify its employees in accordance with

subsection (5) that

Section 82 of the Act no longer applies to them, the Minister may

notify the participating employer’s employees.

(7) In giving the Minister the written advice referred to in

Section 85 of the Act, a

participating employer indemnifies and saves harmless the Minister, the Province

and the Pension Plan from and against all claims of any kind that arise or may arise

as a result of the participating employer’s determination not to have

Section 82 of the

Act apply to its employees.

(8) If an employer that is part of the Government Reporting Entity advised the Minister

in writing under

Section 42 of the former Act that

Section 39 of the former Act does

not apply to its employees, then its employees continue to be exempt from

Section

82 of the Act as if the employer had given notice under subsection 85(1) of the Act,

until the employer revokes its notice in accordance with subsection 85(2) of the Act.

Calculation of interest

9 For the purposes of Sections 7 and 8, interest must calculated and paid as prescribed for

contributions to, or refunds of contributions from,the Superannuation Fund under the

Public Service Superannuation Fund Plan Regulations made under the Act.

Legislative History

Reference Tables

Supplementary Pension Regulations

N.S. Reg. 421/2007

Public Service Superannuation Act

Note: The information in these tables does not form part of the regulations and is compiled by the Office of the Registrar of Regulations for reference only.

Source Law

The current consolidation of the Supplementary Pension Regulations made under the Public Service Superannuation Act includes all of the following regulations:

N.S.

Regulation

In force

date*

How in force

Royal Gazette

Part II Issue

421/2007

Jan 1, 2007

date specified

Nov 23, 2007

67/2013

Apr 1, 2013

date specified

Apr 19, 2013

The following regulations are not yet in force and are not included in the current consolidation:

N.S.

Regulation

In force

date*

How in force

Royal Gazette

Part II Issue

*See subsection 3(6) of the Regulations Act for rules about in force dates of regulations.

Amendments by Provision

ad. = added

am. = amended

fc. = fee change

ra. = reassigned

rep. = repealed

rs. = repealed and substituted

Provision affected

How affected

2(1)(b)..............................................

am. 67/2013

2(1)(c)..............................................

rep. 67/2013

2(1)(d)..............................................

am. 67/2013

2(1)(f)...............................................

am. 67/2013

2(2)...................................................

am. 67/2013

2(2)(a).........................................

rs. 67/2013

2(2)(b).........................................

rep. 67/2013

3........................................................

ra. as 3(1) 67/2013

3(1)..............................................

ra. from 3 67/2013

3(2)-(3)........................................

ad. 67/2013

4........................................................

am. 67/2013

5........................................................

am. 67/2013

7(1)...................................................

am. 67/2013

7(1)(a).........................................

am. 67/2013

7(5)...................................................

am. 67/2013

8(1)...................................................

am. 67/2013

8(1)(a)-(b)...................................

am. 67/2013

8(2)-(7).............................................

am. 67/2013

8(9) 3 ..................................................

ad. 67/2013

9........................................................

am. 67/2013

Note that changes to headings are not included in the above table.

Editorial Notes and Corrections:

Note

Effective

date

References to the Consolidated Fund in clauses 7(7) and (8) should be read as references to the General Revenue Fund in accordance with

Section 84 of the Finance Act , S.N.S. 2010, c. 2.

Aug 1, 2010

The Public Service Superannuation Act , R.S.N.S. 1989, c. 377, is repealed and replaced with the Public Service Superannuation Act , Sch. B, S.N.S. 2012, c. 4 (regulations are continued under the new Act). Cross-references to provisions of the former Act are updated by N.S. Reg. 67/2013.

Apr 1, 2013

Text added as subsection 8(9) by N.S. Reg. 67/2013 renumbered as 8(8) for the purposes of this consolidation.

References to a school board throughout these regulations are to be read as references to an education entity as defined in the Education Act , in accordance with S.N.S. 2018, c. 1, s. 52 (the Education Reform

(2018) Act ).

Apr 1, 2018

The enabling provision for the Public Service Superannuation Plan Regulations , which are referred to in these regulations, is amended by S.N.S. 2018, c. 4 (the Financial Measures

(2018) Act ), to remove authority to make “plan regulations” and substitute authority to make “plan text”, which is not regulations within the meaning of the Regulations Act .

Apr 18, 2018

Repealed and Superseded:

N.S.

Regulation

Title

In force

date

Repealed

date

Note: Only regulations that are specifically repealed and replaced appear in this table. It may not reflect the entire history of regulations on this subject matter.