On Dec. 11, 2015, the Alberta Government’s Public Sector Compensation Transparency Act (2015) came into effect. This Act, which applies to all public sector agencies, boards and commissions, requires Lethbridge College to disclose the following information for employees who exceed the threshold:
- non-monetary benefits
For 2016, the threshold is $126,375. The threshold started at $125,000 in 2015 when the Act came into effect and is adjusted yearly by a percentage equal to the increase in the Alberta Consumer Price Index.
All affected employees will be notified in early May of each year. Your information will be emailed to you, giving you an opportunity to view the information that will be disclosed to the public.
You can also review your earnings from your T4 slip for the corresponding year. If your earnings plus severance exceed the threshold, your compensation may likely be disclosed.
Compensation: The total amount paid and the value of taxable benefits provided in a year. This includes salary, allowances, supplements and other earnings included in Box 14, 028 or 105 of the T4/T4A slips.
Non-monetary benefits: Employer-paid benefits for extended health, dental, pension and workers compensation. This also includes the employer’s portion of CPP (Canada Pension Plan) and EI (Employment Insurance) contributions.
Severance: The total of any remuneration paid or payable to an employee in lieu of, or supplementary to, notice of termination of employment and any salary or remuneration paid or payable to an employee after permanent termination of employment. Severance is reported in Box 66 and 67 of the T4 slip.
Pension contributions: Employer pension contributions are not included in the threshold calculation but are included in non-monetary benefits.
Annual disclosure: On or before June 30 of each year, the college will publish the disclosure on this site. It will also be accessible from the Government of Alberta website.
Exemption from disclosure: Section 6(2) of the Act authorizes the Minister responsible for the Act, or his/her delegate, to exempt a public sector body from the requirement to disclose an individual’s information if, in the designated Minister’s opinion, the disclosure could unduly threaten the safety of that individual. There are no other grounds for granting exemptions to individuals. The deadline for application for exemption is in early May of each year. See below for the full exemption process.
Protection of privacy: Disclosure under this Act is permitted by the Freedom of Information and Protection of Privacy Act.
You may apply for exemption from having your compensation disclosed only if the disclosure could unduly threaten your safety. There are no other grounds for granting exemptions. To apply for exemption:
- Read the Exemption Policy and Process for Individuals document.
- Complete and sign the Exemption Application Form for Individuals.
- Deliver by hand, fax or email to:
Executive Director, Human Resources
7th Floor, Phipps-McKinnon Building<
10020 – 101A Ave.
Edmonton AB, T5J 3G2
- Send a copy of your application to:
3000 College Dr. S.
Lethbridge, AB T1K 1L6
The deadline for the exemption application is Nov. 1 of the year before the disclosure. You must apply by the Nov. 1 deadline for consideration prior to the June 30 disclosure publish date.
For more detailed information on the exemption process, read the disclosure exemptions section on the Alberta Government website.
When an application is received, the minister’s designate will contact HR to request supporting information and instruct us to withhold disclosure until a decision is made. Once a decision is made, the minister’s designate will inform HR and we will inform you. If you wish to apply for exemption, contact HR at firstname.lastname@example.org or 403-320-3378 to discuss your application.
If your exemption is granted, it will have an expiry date. Generally, the exemption is valid for five years unless the circumstances warrant an earlier expiry date. You will need to re-apply at the end of the term as the exemption must be reviewed to ensure it is still required.
Please note that the exemption for disclosure is granted to the college, not you as an individual. If you leave the college and move to another public sector body, you will need to re-apply for exemption.
When an exemption expires, disclosure will resume for future years only.
When an exemption is denied
There is no appeal process for a denied exemption. The designated minister’s decision is final. However, you are entitled to apply for an exemption in a subsequent year if the facts or circumstances change.
Compensation is the amount that is paid to an employee in a year and required to be reported on Box 14, 105 or 028 of a T4/T4A slip. The amount paid may differ from your salary due to variables such as:
- date of hire or termination in the year
- personal leave plan participation
- unpaid leaves of absence
- partial paid leaves
- salary changes
- overtime earned
- additional teaching/appointments
- additional tax benefits
The amount in Box 14 or 028 may also include taxable benefits provided by the college (e.g. life insurance, accidental death, gym memberships).
The threshold for the Government of Alberta disclosure was set in 2012 at $100,000 and has been adjusted cumulatively from year to year by a percentage equal to the increase to the Alberta Consumer Price Index. The definitions of salary and benefits applicable to Section 2 of the Act that apply to government employees are slightly different than other public sector bodies.
Payroll extracts the applicable compensation, non-monetary benefits and severance data from the Lethbridge College Colleague system and prepares the data for annual disclosure required under the Act.
In accordance with Section 3 of the Public Sector Compensation Transparency Act general regulations, compensation data disclosed must remain public for five years from the date it was required to be disclosed.
Upon receipt of an application for exemption from disclosure by an employee, the Minister’s delegate will contact Human Resources at Lethbridge College to request supporting information and to inform us to withhold disclosure until a decision is made.
Employees who wish to make an application for exemption should contact HR at email@example.com or 403-320-3378 to discuss the application.
Once a decision is made on an application, the Minister’s delegate will inform HR, and a staff member from that department will inform you. Disclosure will then be withheld for successful applications.
The Public Sector Compensation Transparency Act applies to all public sector bodies in the Province of Alberta. The college, along with other post-secondary institutions in the province, must comply with the Act.
In a news release issued April 27, 2016, the Government of Alberta committed to requiring the disclosure of employment contracts and severance agreements for executives of agencies, boards and commissions.
The contract disclosure will be aligned with the work already underway to standardize compensation practices in public sector bodies. In the future, contract disclosure will apply to the same individuals as the new executive compensation framework, which is being developed. For more information, please see the media release.
Employees who appear on the compensation disclosure list may be approached by colleagues, friends, family, the media or the public regarding their annual compensation. Employees should feel under no obligation to answer questions or defend their annual compensation. If you are contacted by the media, you can contact Communications at 403-320-3233 for advice and support.
For more information about compensation disclosure, please contact:
Coreen Roth, executive director Human Resources
Heather Lyon, director Financial Services