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SEVERANCE PAY AND STATUTORY DEDUCTIONS AMENDMENT

Last week a bulletin was issued called "SEVERANCE PAY AND STATUTORY DEDUCTIONS". The Local received last minute notice that Canada Post was going to change the amount of statutory deductions that will be taken from our severance pay from 5% to 10% and a bulletin went out in haste.

Within that bulletin there is an error in the maximum rate for Employment Insurance (EI) deductions that may be taken in the 2004 year. It stated that the maximum deduction for El is $819.00. The actual maximum is $772.20. The maximum earnings that apply to El deductions remains at $39,000.

A quick review of the other maximum will be repeated here:

Canada Pension Plan (CPP) maximum earnings are $40,500 and the maximum deductions are $1831.50. Once the maximum for each of CPP and El is reached (for some members the severance payment will do that) no future deductions should come off your pay cheque until the 2005 year.

Payroll has advised that the 10% statutory deduction only applies to any portion going to an RRSP. The Local believes this also applies to amounts towards buying back of elective service, but has been unable to confirm with Payroll. In other words, 10% may be calculated on either of those amounts. Those members who take all of their money in cash will be subject to all the normal statutory deductions such as El, CPP, and Income Tax.

I have now received my pay stub and found that the statutory deductions equal approximately 10% of the portion which was transferred to my RRSP. However, it is disturbing to find that no income taxes were deducted from the cash portion. The 10% statutory deductions were used to reduce the amount of cash, rather than to reduce the RRSP contribution.

Pay close attention to your pay stubs. If no income tax was taken from cash amounts that you receive, put aside some money for your taxes because you will most certainly owe Canada Revenue Agency (CRA) on that amount of money for the 2004 tax year. ‑ The amount you owe will depend on your total income for the year which will, in turn, determine which tax bracket you are in.

The Vancouver Local would like you to pay attention to the amount of trust you can put into the corporation by the ease with which it broke a contract. They made you sign your severance option document with the following disclaimer:

You also acknowledge that you have read and understood the terms of this form, that you have had the opportunity to obtain any necessary independent financial or other advice, and agree to be bound by its terms.

So does that mean that Canada Post is NOT bound by its terms? Didn't they get financial advice before they came up with this form?

In Solidarity,

Laurie Keddie

Secretary-Treasurer            db/CUPE-3338

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