Bill 124 and T1198 Frequently Asked Questions

Qualifying Retroactive Lump-Sum Payment (QRLSP) Statement (Form T1198)

Frequently Asked Questions (FAQs)

1. What is a Statement of Qualifying Retroactive Lump-Sum Payment?
A Statement of Qualifying Retroactive Lump-Sum Payment (or T1198) is created by payers (the Algonquin and Lakeshore Catholic District School Board) to recipients (eligible employees) who received a qualifying retroactive lump-sum payment or payments. There is no legal requirement under the Income Tax Act (ITA) or Income Tax Regulations for a payor to issue this statement and it would typically be requested directly by an individual, but due to the circumstances around Bill 124 payments, ALCDSB will be issuing to eligible employees as outlined below.

2. What is a Qualifying Retroactive Lump-Sum Payment (QRLSP)?
According to the Canada Revenue Agency (CRA), A QRLSP is a lump-sum payment paid to an individual (other than a trust) in a year that relates to one or more prior eligible tax years in which the individual was a resident of Canada for the full year. Employment income received as an order or judgment from a court or other competent tribunal is considered a qualifying amount. "Qualifying" in the context of the QRLSP and employees of the ALCDSB means income paid to CUPE and OECTA employees as a result of the Ontario Superior Court of Justice's decision ruling Bill 124 unconstitutional. These payments were received in relation to the 2019-20, 2020-21, and 2021-22 years. Retroactive lump-sum payments made with respect to the OECTA Voluntary Binding Interest Arbitration are not considered "qualifying" and will not be included on the QRLSP Statement. Principals and Vice-Principals will receive a letter outlining retroactive lump-sum payments received by year with a statement that the Board cannot certify if CRA would consider these payments to be “qualifying”.

3. How do I know if I am eligible to receive the Qualifying Retroactive Lump-Sum Payment Statement?
All active OECTA and CUPE members who received qualifying payments will receive a QRLSP Statement. Inactive OECTA and CUPE members with cumulative QRLSP's exceeding $3,000 will also be issued a QRLSP statement.

4. When will I receive my Statement of Qualifying Retroactive Lump-Sum Payment?
Payroll services will strive to email a QRLSP Statement to all eligible active employees by March 15, 2025 to their board email address. The individual tax filing deadline for 2024 is April 30, 2025. Inactive employees with QRLSP's greater than $3,000 will be mailed QRLSP Statements.

5. What am I required to do?
You are not required to do anything. However, if you would like more information on how a QRLSP Statement could impact you, please consult with your tax professional. If the total of all QRLSPs paid to you exceed $3,000, you can request CRA to do a special tax calculation which would have your QRLSP income redistributed to prior years as if you received the payments in those years. To determine if this would be advantageous to you, please consult with your tax professional.

6. Why does my QRLSP Statement have different amounts than my pay stubs?
QRLSP's must be reported to CRA based on a taxation year (January 1-December 31) whereas retroactive payments were issued based on a school year (September 1-August 31).

7. How do I map my T1198 letter to the CRA form?

ALCDSB issued the email in accordance with Canada Revenue Agency’s requirements for issuing a T1198. CRA allows a form or a letter containing equivalent information from your employer.

Qualifying retroactive lump-sum payments - Canada.ca

If you are completing your own taxes and need to know how to map the payments to the form numbers, it is as follows:

68518 – Total Amount – total as reported in board communication

68519 – Total Principal - total as reported in board communication (there was no interest paid out)

68560 – Current year – 2024

68559 – 1^st Prior Year - 2023

68558 – 2^nd Prior Year – 2022

68557 – 3^rd Prior Year - 2021

68556 – 4^th Prior Year – 2020

68554 – 5^th Prior Year - 2019

8. I still have questions, who can I contact?
If you still have questions regarding the QRLSP statement, a further explanation about what a QRLSP is and how it applies to you, and/or whether you should be requesting a special calculation for previous tax years, please contact your tax professional. The ALCDSB cannot provide staff with personal income tax guidance or advice. For payroll-related inquires, please contact [email protected].

Bill 124

Frequently Asked Questions (FAQs)

What is Bill 124?

On November 8, 2019, the Ontario legislature passed Bill 124 “Protecting a Sustainable Public Sector for Future Generations Act, 2019". This legislation limited compensation increases to 1.0% per year for a three-year moderation period for unionized employees in the Ontario public sector. For employees who were members of the CUPE union, this three-year period was from September 1, 2019 to August 31, 2022.

A number of unions within the Province subsequently challenged the constitutionality of Bill 124 and on November 29, 2022, the Ontario Superior Court of Justice released its decision and ruled Bill 124 unconstitutional – “void and of no effect".

A settlement was reached between the Crown and the Ontario School Board Council of Unions (“OSBCU"), representing CUPE, increasing all compensation amounts in the original 2019-22 collective agreements as outlined below:

September 1, 2019: additional 0.75% (i.e., a total of 1.75% increase)
September 1, 2020: additional 0.75% (i.e., a total of 1.75% increase)
September 1, 2021: additional 2.75% (i.e., a total of 3.75% increase)

These increases will be compounded annually and therefore, will also impact the wage schedules in the 2022-26 collective agreements.

The Letters of Agreement (LOA) require School Boards to ensure the grids are adjusted and all retroactive payments made by June 8, 2024.

Monetary Resolution to Bill 124

How are my payments being calculated?

Please see below an example provided by the Ministry as to how Bill 124 retroactive percentages are to be applied to regular salary.

For illustrative purposes only;

A person earning $45,000 per year as of August 31, 2019 whose salary was increased by 1% (or $450 for a total of $45,450) on September 1, 2019, should be updated to reflect a 1.75% salary increase (or $787.50 for a total of $45,787.50) retroactively to September 1, 2019.

Similarly, the earnings should be updated to $46,588.78 as of September 1, 2020 ($45,787.50 + 1.75% or $801.28).

Finally, the earnings should be updated to $48,335.86 as of September 1, 2021 ($46,588.78 + 3.75% or $1,747.08).

The earnings for September 1, 2022 will be increased based on the cumulative effect of the Bill 124 impact to wages mentioned above.

The earnings for September 1, 2023 will also be increased based on the cumulative effect of the Bill 124 impact to wages mentioned above.

Principal and Vice Principal Staff

How do I know if I am entitled to any retroactive payments?

If you were an employee of ALCDSB and a member of the Principal's Association during the retroactive period starting September 1, 2020 to the present date and you received payment through Payroll during this period, you may be entitled to receive retroactive compensation.

Even if you are now an inactive employee you are still may be eligible for retroactive payment.

I am an inactive or retired employee and I have moved or changed banking since I worked at the board - what do I do to ensure I receive the payment?

Please send your updated full mailing address, phone number, and a Void Cheque or Direct Deposit Form to [email protected]. To ensure there is no delay in receipt of payment please submit this information on or before October 17, 2024.

When can I expect to receive my retroactive payments?

ALCDSB will be paying one school year per pay period due to system limitations. The current schedule for payments is listed below with the understanding that the deadline for payout of all amounts is December 31, 2024. This schedule is subject to change if any issues arise that may cause delay.

2020/2021 school year retro will be paid October 31, 2024
2021/2022 school year retro will be paid November 15, 2024
2022/2023 school year retro will be paid November 29, 2024
2023/2024 school year retro will be paid December 13, 2024
2024/2025 school year retro will be paid December 31, 2024

How will I receive my retroactive payments?

Your payment will be issued via direct deposit to the bank account that is currently on file with the Payroll Department at ALCDSB. For current employees this deposit will be part of your regularly scheduled pay(s).

When will the salary grids be updated or provided?

The PVP Association is currently reviewing the salary grids and they will be provided to members.

How do I know how much I will be entitled to receive?

We are unable to provide estimates or calculations to employees related to Bill 124. The Payroll Department is working very hard to ensure all payments are processed on schedule and accurately. Paystubs will also reflect retroactive payments (see question below).

You will be paid retroactive increases on all wages paid to you during the retroactive period.

The rates of retroactive increases are as follows:

September 1, 2020: additional 0.75%
September 1, 2021: additional 2.75%
September 1, 2022: additional 2.00%
September 1, 2023: additional 3% related to local bargaining in addition to cumulative impact of Bill 124
September 1, 2024: new PVP grid implemented

These increases will be compounded annually and therefore, will also impact the wage schedules in the 2023-27 collective agreements.

These increases will also apply to the following (this is not an exhaustive list):

Regular pay (salary and/or hourly)
Maternity Top Up Payments
Days Not Paid
Short Term Illness Deductions

What other payroll deductions will be taken from my retroactive pay?

The deductions taken from your retroactive pay will vary depending on what your status was during the applicable retroactive period.

CPP/EI/Tax - These will be applicable to all retroactive payments and be taken at the 2024 rates as per CRA legislation.
TPP - If you were a TPP member during the retroactive period, TPP will be deducted from your retroactive pay.

Can Payroll override the tax amount on my pay so I don't have to pay too much tax?

The Bill 124 payments will be issued as per the payment schedule above along with your regular pay. The Board's payroll system will calculate the taxes based on your current TD1 Tax Form settings. The tax withheld cannot be overridden.

How will this impact my Teachers Pension Plan?

All retroactive payments will have related TPP deductions if you are currently a TPP member and/or were a TPP member during the retroactive period. The earnings and contributions will be reported to TPP as retroactive pay to be reflected in the school year during which they apply to.

If you were on an LTIP claim during the retroactive period TPP contributions would not be taken.

If you have more questions about how this will affect your Teachers Pension Plan please contact the TPP Member Help Centre at 1-800-668-0105.

How can I verify that the retroactive payments I have received are accurate?

Your paystub will reflect all retroactive payments. You can review your paystub in the ESS portal for each period. Keep in mind if you were paid in another Employee Group during the retroactive period you may have multiple pay stubs. The retro pay will be paid in each group that you had earnings in. You will need to use the dropdown menu to see all related pay stubs. You can also review the updated PVP Collective Agreement for new rates once they are published.

Salaried Employees

You will see a line on your pay stub coded to 'Retro'. This retro is calculated based on the difference between your salary at the time of payment versus the new salary grid rates. This line will be the adjustment for the total of all salary adjustments for a specific school year.

What if I receive my retroactive pay and I believe there is an error or something has been missed?

If you believe there has been an error, please reach out to [email protected] with specific details of what you believe the error to be. We appreciate your patience during this time as the volume of requests may be high.

Will I be getting a revised T4 slip for retroactive years?

No. All earnings are being paid in 2024, therefore all earnings will be reported on the 2024 T4 slip as per CRA legislation.

If you are no longer an employee of ALCDSB, please ensure the mailing address that we have on file is up-to-date and accurate so that your 2024 T4 slip is mailed to the correct location.

My banking information has changed - what do I do?

If you are a current employee, please visit the ESS Portal and use the secure link under Employee Self Service to update your banking information.

If you are a former employee, please send your updated mailing address and a Void Check or Direct Deposit Form to [email protected]. To ensure there is no delay in receipt of payment, please submit this information on or before October 17, 2024.

When will my new rate of pay show for 2024-25 in the ESS Portal?

After the final payout of Bill 124 retroactive pays on December 31, 2024, your new rate of pay will be reflected in the ESS portal.

I was on an Employment Insurance Leave during the retroactive period - will this affect my EI payments?

Please contact Service Canada at 1-800-622-6232 to discuss whether or not this will impact your current or previous EI benefit claim.

I was on Long-Term Disability (LTD) during the period - how will this affect my claim?

Please contact OTIP at 1-800-267-6847 to discuss how this might affect a current or previous LTD claim.

I am no longer employed with ALCDSB therefore I no longer have access to the ESS (Employee Self Service) portal - how do I get my pay stub?

If you require a copy of your pay stub please contact [email protected] and one will be issued.

CUPE Staff

How do I know if I am entitled to any retroactive payments?

If you were an employee of ALCDSB and a CUPE member during the retroactive period starting September 1, 2019 to the present date and you received payment through Payroll during this period, you are entitled to receive retroactive compensation.

Even if you are now an inactive employee you are still eligible for retroactive payment.

I am an inactive or retired employee and I have moved or changed banking since I worked at the board - what do I do to ensure I receive the payment?

When can I expect to receive my retroactive payments?

ALCDSB will be paying CUPE staff one school year per pay period. The current schedule for payments is listed below with the understanding that the deadline for payout of all amounts is June 8, 2024. This schedule is subject to change if any issues arise that may cause delay.

2019/2020 school year retro will be paid March 28, 2024
2020/2021 school year retro will be paid April 15, 2024
2021/2022 school year retro will be paid April 30, 2024
2022/2023 school year retro will be paid May 15, 2024
2023/2024 school year retro will be paid May 31, 2024

How will I receive my retroactive payments?

How is the vacation accumulation being paid out for 10-month employees related to the Bill 124 retro?

1.      The vacation pay related to the 2019-2020 retroactive period was paid out on the March 28th, 2024 pay to all employees.
2.      Inactive employees and employees who are currently on a leave of absence will be paid the vacation accumulation related to their retroactive earnings on each scheduled Bill 124 payment.
3.      All Active employees will receive a vacation accumulation payout on May 31, 2024.   This payment will include all vacation earnings related to regular pay up to and including May 31st as well as Bill 124 retroactive adjustments not yet paid for the additional retroactive periods..
4.      A second payout of accumulated vacation will be paid to active employees on the June 15th pay for the regular pay period earnings of June 1-15th.

When will the Salary Grids be updated or provided?

Current/Active employees can access the updated salary grids in the Human Resources Department section of the ALCDSB portal, by selecting their Union button and under the Collective Agreements section. All other employees can contact their Union for copies of the updated salary grids.

How do I know how much I will be entitled to receive?

You will be paid retroactive increases on all wages paid to you during the retroactive period.

The rates of retroactive increases are as follows:

September 1, 2019: additional 0.75% (i.e., a total of 1.75% increase)

September 1, 2020: additional 0.75% (i.e., a total of 1.75% increase)
September 1, 2021: additional 2.75% (i.e., a total of 3.75% increase)

These increases will be compounded annually and therefore, will also impact the wage schedules in the 2022-26 collective agreements.

These increases will also apply to the following (this is not an exhaustive list):

Regular pay (salary and/or hourly)
Overtime
Shift Premiums
Maternity Payments
Upgrades
Allowances
Vacation pay
Days Not Paid
Short Term Illness Deductions

What other payroll deductions will be taken from my retroactive pay?

The deductions taken from your retroactive pay will vary depending on what your status was during the applicable retroactive period.

CPP/EI/Tax - These will be applicable to all retroactive payments and be taken at the 2024 rates as per CRA legislation.
CUPE Dues - CUPE dues will be deducted from all retroactive earnings.
OMERS - If you were an OMERS member during the retroactive period, OMERS will be deducted from your retroactive pay. There are some circumstances where OMERS would not be deducted (for example if you were on an approved OMERS waiver for a full year). If you are currently on an OMERS waiver, OMERS would be deducted from the retroactive amount.
LTD - If you currently have LTD coverage through ALCDSB, your deduction will increase in proportion to your retro pay.
For employees who are no longer covered under the LTD plan, OTIP has communicated that we will not be required to deduct retroactive contributions/premiums.

If you had an approved LTD claim during the retroactive period, you will have retroactive increases to your LTD premiums and your LTD claim may be adjusted by OTIP to reflect the additional salary/earnings.

Can Payroll override the tax amount on my pay so I don't have to pay too much tax?

How will this impact my OMERS pension plan?

All retroactive payments will have related OMERS deductions if you are currently an OMERS member and/or were an OMERS member during the retroactive period. The earnings and contributions will be reported to OMERS as retroactive pay to be reflected in the calendar year during which they apply to.

If you have more questions about how this will affect your OMERS pension plan please contact OMERS Member Experience at 1-800-387-0813.

How can I verify that the retroactive payments I have received are accurate?

Your paystub will reflect all retroactive payments. You can review your paystub in the ESS portal for each period. Keep in mind if you were paid in another Employee Group during the retroactive period you may have multiple pay stubs. The retro pay will be paid in each group that you had earnings in. You will need to use the dropdown menu to see all related pay stubs. You can also review the updated CUPE Collective Agreement for new rates once they are published.

Salaried Employees

Timesheet Employees

You will see a line on your pay stub coded to 'Retro'. This retro is calculated based on the difference between your hourly rate at the time of payment versus the new hourly rate. This line will be the adjustment for the total of all timesheets for the specific school year.

You will also be able to review all of your timesheets in the ESS portal. Each individual timesheet that has been adjusted in our payroll system will be listed. This will be in addition to any timesheets that you have related to the current pay period.

What if I receive my retroactive pay and I believe there is an error or something has been missed?

Will I be getting a revised T4 slip for retroactive years?

No. All earnings are being paid in 2024, therefore all earnings will be reported on the 2024 T4 slip as per CRA legislation.

If you are no longer an employee of ALCDSB, please ensure the mailing address that we have on file is up-to-date and accurate so that your 2024 T4 slip is mailed to the correct location.

My banking information has changed - what do I do?

If you are a current employee, please visit the ESS Portal and use the secure link under Employee Self Service to update your banking information.

I am a 12-month employee who is potentially eligible for a vacation payout related to March 31, 2024 balances remaining - what rate will this be paid out at?

All March 31st vacation payouts will be paid on the April 15, 2024 pay and will be calculated at the new updated rates of pay which include the Bill 124 settlements.

When will my new rate of pay show in the ESS Portal?

After the final payout of Bill 124 retroactive pays on May 31, 2024, your new rate of pay will be reflected in the ESS portal.

I was on an Employment Insurance Leave during the retroactive period - will this affect my EI payments?

Please contact Service Canada at 1-800-622-6232 to discuss whether or not this will impact your current or previous EI benefit claim.

I was on Long-Term Disability (LTD) during the period - how will this affect my claim?

Please contact OTIP at 1-800-267-6847 to discuss how this might affect a current or previous LTD claim.

I am no longer employed with ALCDSB therefore I no longer have access to the ESS (Employee Self Service) portal - how do I get my pay stub?

If you require a copy of your pay stub please contact [email protected] and one will be issued.

OECTA Staff

How do I know if I am entitled to any retroactive payments?

If you were an employee of ALCDSB and an OECTA member during the retroactive period starting September 1, 2019 to the present date and you received payment through Payroll during this period, you may be entitled to receive retroactive compensation.

Even if you are now an inactive employee you are still may be eligible for retroactive payment.

I am an inactive or retired employee and I have moved or changed banking since I worked at the board - what do I do to ensure I receive the payment?

When can I expect to receive my retroactive payments?

ALCDSB will be paying OECTA staff one school year per pay period. The current schedule for payments is listed below with the understanding that the deadline for payout of all amounts is July 31, 2024. This schedule is subject to change if any issues arise that may cause delay.

2019/2020 school year retro will be paid April 30, 2024
2020/2021 school year retro will be paid May 15, 2024
2021/2022 school year retro will be paid May 31, 2024
2022/2023 school year retro will be paid June 14, 2024
2023/2024 school year retro will be paid June 28, 2024

** Please note - For 2022-23 and 2023-24 the retroactive payments an employee will be receiving are based on the new September 1, 2021 grids until the collective agreement is ratified and the Voluntary Binding Interest Arbitration decision is received that include the 2022-26 compensation increases.

How will I receive my retroactive payments?

When will the Salary Grids be updated or provided?

Current employees can access the updated salary grids in the Human Resources Department section of the portal, by selecting their Union button and under the collective agreements section. All other employees can contact their Union for copies of the updated salary grids.

How do I know how much I will be entitled to receive?

You will be paid retroactive increases on all wages paid to you during the retroactive period.

The rates of retroactive increases are as follows:

September 1, 2019: additional 0.75% (i.e., a total of 1.75% increase)
September 1, 2020: additional 0.75% (i.e., a total of 1.75% increase)
September 1, 2021: additional 2.75% (i.e., a total of 3.75% increase)

These increases will be compounded annually and therefore, will also impact the wage schedules in the 2022-26 collective agreements.

These increases will also apply to the following (this is not an exhaustive list):

Regular pay (salary and/or hourly)
Maternity Top Up Payments
Manual timesheets
Teacher in Charge payments
Allowances
Days Not Paid
Short Term Illness Deductions

What other payroll deductions will be taken from my retroactive pay?

The deductions taken from your retroactive pay will vary depending on what your status was during the applicable retroactive period.

CPP/EI/Tax - These will be applicable to all retroactive payments and be taken at the 2024 rates as per CRA legislation.
OECTA FEES - OECTA fees that are percentage based will be deducted from all retroactive earnings. As per directive from OECTA received late April 2024 flat rate fees will also have adjustments from September 2020 to present date. The current value for flat rate fees will be adjusted effective April 30, 2024to ensure the new maximum ($1,247.69) for the 2023-2024 school year per OECTA is being used and properly reflected. This adjustment will impact deductions related to the current school year earnings in addition to the retroactive earnings.
TPP - If you were a TPP member during the retroactive period, TPP will be deducted from your retroactive pay.
LTD - If you currently have LTD coverage through ALCDSB, your deduction will increase in proportion to your retro pay.
For employees who are no longer covered under the LTD plan, OTIP has communicated that we will not be required to deduct retroactive contributions/premiums.

If you had an approved LTD claim during the retroactive period, you will have retroactive increases to your LTD premiums and your LTD claim may be adjusted by OTIP to reflect the additional salary/earnings.

Can Payroll override the tax amount on my pay so I don't have to pay too much tax?

How will this impact my Teachers Pension Plan?

If you were on an LTIP claim during the retroactive period TPP contributions would not be taken.

If you have more questions about how this will affect your Teachers Pension Plan please contact the TPP Member Help Centre at 1-800-668-0105.

How can I verify that the retroactive payments I have received are accurate?

Your paystub will reflect all retroactive payments. You can review your paystub in the ESS portal for each period. Keep in mind if you were paid in another Employee Group during the retroactive period you may have multiple pay stubs. The retro pay will be paid in each group that you had earnings in. You will need to use the dropdown menu to see all related pay stubs. You can also review the updated OECTA Collective Agreement for new rates once they are published.

Salaried Employees

Timesheet Employees

What if I receive my retroactive pay and I believe there is an error or something has been missed?

Will I be getting a revised T4 slip for retroactive years?

No. All earnings are being paid in 2024, therefore all earnings will be reported on the 2024 T4 slip as per CRA legislation.

If you are no longer an employee of ALCDSB, please ensure the mailing address that we have on file is up-to-date and accurate so that your 2024 T4 slip is mailed to the correct location.

My banking information has changed - what do I do?

If you are a current employee, please visit the ESS Portal and use the secure link under Employee Self Service to update your banking information.

When will my new rate of pay show in the ESS Portal?

After the final payout of Bill 124 retroactive pays on June 28, 2024, your new rate of pay will be reflected in the ESS portal.

I was on an Employment Insurance Leave during the retroactive period - will this affect my EI payments?

Please contact Service Canada at 1-800-622-6232 to discuss whether or not this will impact your current or previous EI benefit claim.

I was on Long-Term Disability (LTD) during the period - how will this affect my claim?

Please contact OTIP at 1-800-267-6847 to discuss how this might affect a current or previous LTD claim.

I am no longer employed with ALCDSB therefore I no longer have access to the ESS (Employee Self Service) portal - how do I get my pay stub?

If you require a copy of your pay stub please contact [email protected] and one will be issued.

Support Staff

How do I know if I am entitled to any retroactive payments?

If you were an employee of ALCDSB and a Support Staff member during the retroactive period starting September 1, 2019 to the present date and you received payment through Payroll during this period, you may be entitled to receive retroactive compensation.

I am an inactive or retired employee and I have moved or changed banking since I worked at the board - what do I do to ensure I receive the payment?

When can I expect to receive my retroactive payments?

ALCDSB will be paying Support staff one school year per pay period. The current schedule for payments is listed below with the goal of full payment by Aug 31, 2024. This schedule is subject to change if any issues arise that may cause delay.

2019/2020 school year retro will be paid June 28, 2024
2020/2021 school year retro will be paid July 15, 2024
2021/2022 school year retro will be paid July 31, 2024
2022/2023 school year retro will be paid Aug 15, 2024
2023/2024 school year retro will be paid Aug 30, 2024

How will I receive my retroactive payments?

When will the salary grids be updated or provided?

The updated salary grids have been emailed directly to all Support Staff Association members. If you have not received the grids in your board email or require another copy, please contact Human Resources – [email protected]

Why is my position not listed on the grid? or Why is my title incorrect on the grid?

The grids have been updated to reflect increases related to the Bill 124 remedy. New positions or title changes that have come into effect after the last negotiated agreement will be updated at a later date.

How do I know how much I will be entitled to receive?

You will be paid retroactive increases on all wages paid to you during the retroactive period.

The rates of retroactive increases are as follows:

September 1, 2019: additional 0.75% (i.e., a total of 1.75% increase)
September 1, 2020: additional 0.75% (i.e., a total of 1.75% increase)
September 1, 2021: additional 2.75% (i.e., a total of 3.75% increase)

These increases will be compounded annually and therefore, will also impact the wage schedules in the 2022-26 collective agreements.

These increases will also apply to the following (this is not an exhaustive list):

Regular pay (salary and/or hourly)
Overtime
Maternity Payments
Allowances
Vacation pay
Days Not Paid
Short Term Illness Deductions

What other payroll deductions will be taken from my retroactive pay?

The deductions taken from your retroactive pay will vary depending on what your status was during the applicable retroactive period.

CPP/EI/Tax - These will be applicable to all retroactive payments and be taken at the 2024 rates as per CRA legislation.
OMERS - If you were an OMERS member during the retroactive period, OMERS will be deducted from your retroactive pay. There are some circumstances where OMERS would not be deducted (for example if you were on an approved OMERS waiver for a full year). If you are currently on an OMERS waiver, OMERS would be deducted from the retroactive amount.
LTD - If you currently have LTD coverage through ALCDSB, your deduction will increase in proportion to your retro pay.

For employees who are no longer covered under the LTD plan, OTIP has communicated that we will not be required to deduct retroactive contributions/premiums.

Can Payroll override the tax amount on my pay so I don't have to pay too much tax?

How will this impact my OMERS pension plan?

If you have more questions about how this will affect your OMERS pension plan please contact OMERS Member Experience at 1-800-387-0813.

How can I verify that the retroactive payments I have received are accurate?

Your paystub will reflect all retroactive payments. You can review your paystub in the ESS portal for each period. Keep in mind if you were paid in another Employee Group during the retroactive period you may have multiple pay stubs. The retro pay will be paid in each group that you had earnings in. You will need to use the dropdown menu to see all related pay stubs. You can also review the updated support staff Agreement for new rates once they are published.

Salaried Employees:

Timesheet Employees:

What if I receive my retroactive pay and I believe there is an error or something has been missed?

Will I be getting a revised T4 slip for retroactive years?

No. All earnings are being paid in 2024, therefore all earnings will be reported on the 2024 T4 slip as per CRA legislation.

If you are no longer an employee of ALCDSB, please ensure the mailing address that we have on file is up-to-date and accurate so that your 2024 T4 slip is mailed to the correct location.

My banking information has changed - what do I do?

If you are a current employee, please visit the ESS Portal and use the secure link under Employee Self Service to update your banking information.

If you are a former employee, please send your updated mailing address and a Void Cheque or Direct Deposit Form to [email protected]. To ensure there is no delay in receipt of payment, please submit this information on or before June 15, 2024.

When will my new rate of pay show in the ESS Portal?

After the final payout of Bill 124 retroactive pays on Aug 30, 2024, your new rate of pay will be reflected in the ESS portal.

I was on an Employment Insurance Leave during the retroactive period - will this affect my EI payments?

Please contact Service Canada at 1-800-622-6232 to discuss whether or not this will impact your current or previous EI benefit claim.

I was on Long-Term Disability (LTD) during the period - how will this affect my claim?

Please contact OTIP at 1-800-267-6847 to discuss how this might affect a current or previous LTD claim.

I am no longer employed with ALCDSB therefore I no longer have access to the ESS (Employee Self Service) portal - how do I get my pay stub?

If you require a copy of your pay stub please contact [email protected] and one will be issued.

Bill 124 and T1198 Frequently Asked Questions

Qualifying Retroactive Lump-Sum Payment (QRLSP) Statement (Form T1198)

Frequently Asked Questions (FAQs)

Bill 124

Frequently Asked Questions (FAQs)

What is Bill ​124?

How are my payments being calculated?

Principal and Vice Principal Staff

​CUP​E Staff

How do I know if I am entitled to any retroactive payments?

I am an inactive or retired employee and I have moved or changed banking since I worked at the board - what do I do to ensure I receive the payment?

When can I expect to receive my retroactive payments?

How will I receive my retroactive payments?

How is the vacation accumulation being paid out for 10-month employees related to the Bill 124 retro?​

When will the Salary Grids be updated or provided?

How do I know how much I will be entitled to receive?

What other payroll deductions will be taken from my retroactive pay?

Can Payroll override the tax amount on my pay so I don't have to pay too much tax?

How will this impact my OMERS pension plan?

How can I verify that the retroactive payments I have received are accurate?

What if I receive my retroactive pay and I believe there is an error or something has been missed?

Will I be getting a revised T4 slip for retroactive years?

My banking information has changed - what do I do?

I am a 12-month employee who is potentially eligible for a vacation payout related to March 31, 2024 balances remaining - what rate will this be paid out at?

When will my new rate of pay show in the ESS Portal?

I was on an Employment Insurance Leave during the retroactive period - will this affect my EI payments?

I was on Long-Term Disability (LTD) during the period - how will this affect my claim?

I am no longer employed with ALCDSB therefore I no longer have access to the ESS (Employee Self Service) portal - how do I get my pay stub?

OECTA Staff

Support Staff

What is Bill 124?

CUPE Staff

How is the vacation accumulation being paid out for 10-month employees related to the Bill 124 retro?