Teacher Compensation Allocation
33.1 (1) In this section, “eligible retirees” means the following persons who cease, voluntarily, to be employed by a district school board at the end of the 1997-98 school year and who are eligible to receive an immediate pension under the Teachers’ Pension Act: 1. Teachers who are members of a teachers’ bargaining unit, but not occasional teachers or continuing education teachers. 2. Principals, other than those in respect of whom the board is eligible to receive a transition assistance grant under the guideline described in subsection (6). 3. Vice-principals, other than those in respect of whom the board is eligible to receive a transition assistance grant under the guideline described in subsection (6); (“retraités admissibles”) “new teaching staff” means teachers who are hired by a district school board to begin employment with the board in September 1998 andwho are members of a teachers’ bargaining unit, but not occasional teachers or continuing education teachers; (“nouveau personnel enseignant”) “relevant language portion” in relation to an old board has the same meaning as in Ontario Regulation 285/98; (“part linguistique pertinente”) “retirement gratuity” means a sick leave gratuity or other lump sum allowance payable by a board in accordance with a collective agreement or board policy in effect on April 1, 1998 but not an amount payable under an early retirement incentive plan of the board; (“prime de retraite”) “short year” has the same meaning as in Ontario Regulation 285/98. (“année abrégée”) O. Reg. 537/98, s. 2. (2) For the purpose of paragraph 2 of section 11, the amount of the retirement gratuity allocation for a district school board is determined as follows: 1. Determine the amount payable by the board in respect of retirement gratuities to the board’s eligible retirees. 2. Multiply the amount determined under paragraph 1 by the percentage calculated for the board under subsection (3). 3. Subtract the average annual salary of the board’s new teaching staff from the average annual salary of the board’s eligible retirees described in paragraph 1 of the definition of eligible retirees. 4. Determine the amount that is the lesser of, i. the number of the board’s new teaching staff who are assigned to one or more elementary schools or to perform duties in respect of such schools all or most of the time, and ii. the number obtained by applying the percentage calculated for the board under subsection (3) to the number of the board’s eligible retirees who, immediately before they ceased to be employed by the board, were assigned to one or more elementary schools or to perform duties in respect of such schools all or most of the time. 5. Determine the amount that is the lesser of, i. the number of the board’s new teaching staff who are assigned to one or more secondary schools or to perform duties in respect of such schools all or most of the time, and ii. the number obtained by applying the percentage calculated for the board under subsection (3) to the number of the board’s eligible retirees who, immediately before they ceased to be employed by the board, were assigned to one or more secondary schools or to perform duties in respect of such schools all or most of the time. 6. Add the amounts determined under paragraphs 4 and 5. 7. Multiply the amount determined under paragraph 3 by the amount determined under paragraph 6. 8. Subtract the average annual salary of the members of teachers’ bargaining units (other than occasional teachers and continuing education teachers) employed by the board on September 30, 1998 from the average annual salary of the board’s eligible retirees described in paragraph 1 of the definition of eligible retirees. 9. Determine the number, if any, by which the number of eligible retirees described in subparagraph ii of paragraph 4 exceeds the number of new teaching staff described in subparagraph i of that paragraph. 10. Determine the number, if any, by which the number of eligible retirees described in subparagraph ii of paragraph 5 exceeds the number of new teaching staff described in subparagraph i of that paragraph. 11. Add the numbers determined under paragraphs 9 and 10. 12. Multiply the amount determined under paragraph 8 by the number determined under paragraph 11. 13. Add the amounts determined under paragraphs 7 and 12. 14. Multiply the amount determined under paragraph 13 by 1.03. 15. For boards to which section 46 applies, subtract the amount determined under paragraph 14 from the amount determined under paragraph 2. 16. For boards to which section 47 applies, i. take the lesser of the amount determined under paragraph 14 and the amount calculated under subsection 47 (2), ii. subtract the amount determined under subparagraph i from the amount determined under paragraph 14, iii. multiply the difference obtained under subparagraph ii by 0.2, iv. add the amounts determined under subparagraphs i and iii, and v. subtract the amount determined under subparagraph iv from the amount determined under paragraph 2. 17. For boards to which neither section 46 nor section 47 applies, i. multiply the amount determined under paragraph 14 by 0.2, and ii. subtract the amount determined under subparagraph i from the amount determined under paragraph 2. O. Reg. 537/98, s. 2; O. Reg. 530/00, s. 3. (3) For the purposes of paragraphs 2, 4 and 5 of subsection (2), a percentage shall be calculated for each board as follows: 1. Take the amount estimated by the board and approved by the Minister that would have been paid by the board as retirement gratuities in respect of the proportion of eligible retirees who would likely have retired at the end of the 1997-98 school year based on the provisions of the Ontario Teachers’ Pension Plan as it existed on January 1, 1998. For the purposes of this paragraph, the Minister shall approve the amount estimated by the board if in the opinion of the Minister the estimate is reasonable having regard to the amount budgeted by the board for retirement gratuities in the short year and the amounts actually paid as retirement gratuities by the relevant language portions of the predecessor old boards of the board in 1996 and 1997. 2. Divide the amount taken under paragraph 1 by the amount determined under paragraph 1 of subsection (2). 3. Subtract the result obtained under paragraph 2 from 1.0. O. Reg. 537/98, s. 2. (4) When determining the number of persons or eligible retirees for the purposes of this section, each board shall use its usual full-time equivalent counting practices with respect to persons who are, and eligible retirees who were, employed part-time. O. Reg. 537/98, s. 2. (5) For the purposes of paragraph 8 of subsection (2), (a) the average annual salary of the members of teachers’ bargaining units (other than occasional teachers and continuing education teachers) employed by the board on September 30, 1998 is calculated by dividing the total annual salaries of the members, effective at the beginning of the 1998-99 school year, by the number of those members; and (b) the average annual salary of the board’s eligible retirees described in paragraph 1 of the definition of eligible retirees is calculated by dividing the total annual salaries of the eligible retirees, effective immediately before they ceased to be employed by the board, from the number of those eligible retirees. O. Reg. 537/98, s. 2. (6) The guideline referred to in the definition of eligible retirees is entitled “School Board Restructuring Program, Phase 2, Application for Reimbursement of Labour Adjustment Costs — Guideline”, and it is an attachment to the Memorandum to Directors of Education and Secretaries of District School Authorities from Veronica Lacey, Deputy Minister, dated April 17, 1998, whose subject is School Board Restructuring Program, Phase 2. O. Reg. 537/98, s. 2. Early Learning Allocation