Employers

Rostered Employees

Rostered Employees refers to an ordained pastor or deacon on the ELCIC Roster or on the Roster of a church which is a full communion partner of ELCIC.

Non-Rostered Employees

Non-Rostered employees includes all other employees.

Intern Employees

An intern is an employee in assigned to a congregation working under supervision as part of their training. This person is typically additional to the regular slate of personnel.

This document describes the various employers that participate in the ELCIC group plans and lists the agreements that are required for joining.

ELCIC employers participate in the ELCIC Pension Plan and subscribe to the ELCIC Group Benefits Plan. The roles and responsibilities of GSI and ELCIC Employers are described in Agreements that both parties entered into when these relationships were established either a couple of decades ago or more recently for new organizations.

If you, as the treasurer are unable to locate the agreement for your organization please contact GSI and we will provide a copy for your records.

Here are sample agreements for your reference.

ELCIC Pension Plan Participation Agreement

ELCIC Group Benefits Subscription Agreement

The Salary Basis Calculation form will determine the Salary that will be used for monthly pension and benefit remittances. Salary means:

A. gross earnings paid

B. additional earnings such as overtime, bonuses and vacation pay

C. housing equity paid or housing allowance paid (if applicable)

D. sum of A+B+C = ELCIC Benefits Insurable Earnings

E. fair rental value of the residence, where a parsonage is provided to the employee

F. sum of D+E = ELCIC Pensionable Earnings

Subsequent to meeting eligibility and enrolling in the Pension Plan, salary also includes compensation from interim positions, vacation relief, pulpit supply stipends etc.

See the “New Employee” section of the Life Events – Employer Role page for the YMPE calculations chart.

GSI prepares a monthly invoice (around the second last Tuesday of the month) for pension contributions, benefit premiums and CEP contributions based on the enrollment and the salary of each employee in the congregation.

Invoices should be reviewed carefully to ensure that all the information is correct.

Pre-Authorized Debit

GSI will automatically debit the congregation/employer’s bank account for the invoiced amount. Whether the invoice is the same every month or if there are fluctuating salaries, GSI can debit the exact amount of the unique monthly invoice.

Adjustments

Adjustments typically arise for employees that are paid hourly where the hours change each pay period. Changes to the monthly invoice can also occur when there are partial months for new or terminating employees, for retro pay or bonus or vacation payouts.

Please e-mail the monthly salary to invoices@elcicgsi.ca for fluctuating or partial months as soon as the information is available. If we receive it before  the invoicing date you should get the correct invoice. If you send the information after invoicing or you notice other changes that need to be made after you review the invoice, just let us know and we will revise the invoice and resend it to you.

Payment

Payment is due on the 15^th of the month following the invoice date. If the congregation/employer has signed up for pre-authorized debit, it will occur on the 15^th or following business day. If payment is made by physical cheque, please return a copy of the invoice with your cheque by the 15th of the month following the invoiced month.

First and last payment

Pension contributions and Life Plus benefit premiums are based on the actual salary for the month (full or partial).

Health Care benefit  premium payment policy is:

Please note that Manulife requires that premiums be submitted on the above noted basis as they will not accept pro-rated premiums for a partial month worked.  However, benefits coverage starts on the enrollment date and ends on the termination date.

Employees are enrolled in the ELCIC pension and benefits plans based on eligibility.

Information about what to do if you have an employee who is new, leaving, or experiencing another life event can be found on the Life Events – Employer page and look for “New Employee” to review the eligibility and enrollment requirements. There is also information about the forms to complete, with the actual forms found on the ‘Forms & Worksheets‘ page.

Note that Interns (as defined above) are not eligible for enrollment in the ELCIC Pension and Group Benefits Plans.

Contributions are paid on your Employee’s Salary as defined above. Note that GSI will also accept pension contributions on supply services for pastors that have previously qualified and have an ongoing pension account.

Member Contribution to Pension   7% of Salary

Employer Contribution to Pension on Behalf of Member   8% of Salary

Member Voluntary Contributions to Pension   The ELCIC Pension Plan, in accordance with the maximum contributions allowed by Canada Revenue Agency (CRA), can receive, by payroll deduction, a total yearly contribution of 18% of an employee’s salary.  Voluntary employee contributions must also be in accordance with CRA’s guidelines for Pension Plan/RRSP contributions. It is each member’s responsibility to ensure that all extra contributions to a pension plan or RRSP are within their personal limits.

Contribution Maximum    Contributions are limited to 18% of a member’s salary with a maximum annual dollar limit set by CRA. Please check the CRA website for this amount.

Life Plus benefits

includes: basic life, dependent life, accidental death & dismemberment, short-term disability, long-term disability, parental leave supplemental pay, and member and family assistance plan

Employers pay 100% of the premiums as a percentage based on Salary.

Also see the life insurance premiums section below as they are a taxable benefit.

Health Care benefits (Modules: Blue or Green or Teal)

includes: prescription drugs, professional services, medical supplies, vision care, dental care, and travel health.

The coverage amounts for these benefits vary depending on the module selected by the employee. A detailed description of what the coverage is, can be found on the Benefits page.

Employers are required to pay the premium for the Blue module. The cost difference for the Green or Teal modules may be funded by the member, the employer or shared by both.

The monthly premiums are provided on the premium rates page.

The life insurance and accidental death coverage for employees is included in a bundled benefit within the ELCIC Group Benefits Plan.  CRA states that when premiums are paid by the employer on behalf of an employee, they are taxable and pensionable (CPP must be deducted) but are not insurable (EI is not deducted).

On the T4 slip, this benefit would be reported in Box 14 “Employment Income” and also in included in Box 40 “Other Information – Other Taxable Benefits & Allowances”.  To calculate the taxable benefit please use the worksheet on the forms and worksheets page of this website.