Notices and Information for All Groups

May 2024 Long Term Disability Premium Rate Changes

May 14, 2024 

Some employees will see a change to their LTD premium rate effective June 2024.

ATU 569 | CUPE 30  | CSU 52  | CEMA  | EFFU

Employees will see changes to the premiums deducted from their July 9, 2024 pay advice. These changes come from the 2023 financial review of the plans.

CSU 52 Collective Agreement

April 3, 2024

City Council fully ratified the new Civic Service Union (CSU) 52 Collective Agreement on April 3, 2024. The agreement is being edited by the parties and is not yet available for viewing. You can find additional information here .

Current employees can find information about the lump sum payment and retroactive pay on OneCity.

Past employees who were in the service between the expiration date of the previous agreement and the date of ratification of this agreement by both parties are entitled to retroactive pay. Visit this CSU 52 web page for instructions on how to apply.

Upcoming changes to the Fire Fighters’ Supplementary Pension Plan and the Fire Chiefs and Assistant Deputy Chiefs' Supplementary Pension Plan

January 18, 2024

The Fire Fighters’ Supplementary Pension Plan (FFSPP) and Fire Chiefs and Assistant Deputy Chiefs' Supplementary Pension Plan (FCSPP) supplements the benefits you have earned as a member of the Local Authorities Pension Plan (LAPP). LAPP announced it is introducing a new pension option for members retiring on or after January 1, 2024, and a related change is required to the FFSPP and FCSPP to be compliant with the Income Tax Act.

The changes only impact you if you have a pension partner when you retire and you retire on or after January 1, 2024.  Members will receive a communication outlining the ‘Change to Pension Options at Retirement.’

2024 Dental Fee Coverage Maximums

January 4, 2024

Blue Cross has released their updated guide to  dental fee coverage maximums for 2024 .
Please refer to your plan documents and talk to your dentist to determine what your out-of-pocket expenses may be for dental services.

LAPP Contribution Rates for 2024

October 24, 2023

The LAPP Sponsor Board voted unanimously to maintain contribution rates for employers and members on pensionable earnings up to the Year's Maximum Pensionable Earnings (YMPE) and reduce contribution rates on pensionable earnings above the YMPE, bringing contribution rates into alignment with how LAPP benefits accrue.

The contribution rates effective January 1, 2024, are as follows:

  Contribution Rates for 2023 Contribution Rates for 2024
Member rate on pensionable salary
up to the YMPE*
7.45% 7.45% 
Member rate on portion of pensionable salary over the YMPE 11.23% 10.65%
Employer rate on pensionable salary
up to the YMPE
8.45% 8.45%
Employer rate on portion of pensionable
salary over the YMPE
12.23% 11.65%

*The YMPE is set at $66,600 for 2023. The 2024 YMPE is not yet known; LAPP Corporation will update employers when the figure is released.

YMPE is a figure set each year by the Canadian government that specifies the earnings amount that can be used in calculating contributions to the Canada Pension Plan (CPP) and can be used in calculating contributions to registered pension plans, such as LAPP, for each year.

LAPP One-Time 100% Cost-Of-Living Enhancement Effective January 1, 2024

The LAPP Sponsor Board announced that a one-time enhancement will be applied to LAPP’s January 1, 2024 Cost-Of-Living Adjustment (COLA). The enhancement will increase LAPP’s COLA from 60 to 100 per cent of the increase in the Alberta Consumer Price Index (CPI). You can read more about the one-time 100 per cent cost-of-living enhancement in LAPP’s newsroom.

New Boxes on Your T4 for the 2023 Tax Year

October 12, 2023

To support the Canadian Dental Care Plan (CDCP), the 2023 Budget Implementation Act includes legislative updates to permit its effective administration of the Dental Care Measures Act.

The Dental Care Measures Act will permit the collection of Social Insurance Numbers from applicants and require the reporting of employer-provided dental coverage via T4 and T4A tax slips.

Starting from the 2023 tax year, employers are required to report annually on T4 or T4A whether an employee, former employee, or a deceased employee's spouse was eligible on December 31 of the reporting tax year for dental insurance or coverage, related to current or past employment.

As a result, the following new boxes will be added to the T4 and T4A slips for the 2023 tax year along with specific codes:

  • T4 - Box 45: Employer-Offered Dental Benefits
  • T4A - Box 015: Payer-Offered Dental Benefits
  • Code 1: No access to any dental care insurance or coverage of dental services
  • Code 2: Access to dental care insurance or coverage for the payee only
  • Code 3: Access to dental care insurance or coverage for the payee, spouse, and dependents
  • Code 4: Access to dental care insurance or coverage for the payee and their spouse
  • Code 5: Access to dental care insurance or coverage for the payee and dependents
2023 T4/RL-1 Slip Reporting Requirements – Employment Income

Starting January 1, 2023, Canada required that certain credits be subtracted from Federal and Provincial taxable wages to align with the Enhanced Canada Pension Plan (CPP) program. However, for the 2023 tax year, these credits will need to be reinserted into the Employment Income boxes when reporting to the government on the T4 and RL-1 slips:

  • T4 - Box 14: Employment Income
    • The credit, initially taken out from taxable wages for Federal and Provincial Withholding, will now be put back into Box 14 (Employment Income).
Canada Pension Plan Enhancement

Effective January 9, 2024

The Year's Maximum Pensionable Earnings (YMPE) determine the maximum amount on which Canada Pension Plan (CPP) contributions are calculated. On November 1, 2023, the CRA announced the maximum pensionable earnings and contributions for 2024. Starting in 2024:

  • YMPE will be referred to as the first earning ceiling.
  • The maximum pensionable earnings under CPP will be $68,500, up from $66,600 in 2023.
  • The basic exemption amount for 2024 remains at $3,500.
  • Year’s Additional Maximum Pensionable Earnings (YAMPE) will be referred to as the second earning ceiling.
  • YAMPE will be the new limit up to which earnings are considered pensionable.
  • A higher, second earnings ceiling of $73,200 will be implemented and used to determine second additional CPP contributions (CPP2). As a result, pensionable earnings between $68,500 and $73,200 are subject to CPP2 contributions.
  • The second earning ceiling will be 7% higher than the first earning ceiling in 2024; then 14% higher in 2025, where it will remain at this level for the foreseeable future.

Second CPP Contributions

Second CPP contributions will have a different contribution rate. This new rate will be 4% for employees and employers. Starting in 2024:

Please note: In 2024 there will be an additional T4 box for all Second CPP Contributions. This box will be 16A.


How will the enhanced CPP deduction be handled on a biweekly payroll?

  • The second CPP will calculate based on YTD amounts using the YMPE and YAMPE. It won’t begin calculating the second CPP until the first YMPE ceiling is met.

Does the CPP deduction start from pay period 1 based on annual salary?

  • CPP and enhanced CPP do not calculate based on annual salary. They calculate based on the amount in the current pay run processing using YTD totals. Since enhanced CPP deductions don’t start until the first YMPE ceiling is reached, it won’t impact employees’ first pay of 2024.

If you have further questions, please refer to the resources provided by the Canada Revenue Agency (CRA).

Employee Benefit Plan Premium Rate

June 20, 2023

Some employees will see changes to the premiums deducted from their July 11, 2023 pay advice for some employee benefit plans. These changes come from the 2022 financial review of the plans.

Employee Benefit Plans - Premium Rates 2023