Acts and Regulations

P-26 - Public Service Superannuation Act

Section 4
Disposition versions

Full text
Calculation of pensionable service
4(1)Subject to this Act, the following service may be counted by a contributor as pensionable service, namely:
(a) non-elective service, comprising,
(i) any period of service during which he or she was required to contribute to the Superannuation Account but in respect of which he or she has not at any time received any benefit,
(ii) Repealed: 1983, c.71, s.2
(iii) any period of service that is deemed to be Public Service pursuant to section 20,
(iv) any period of service in the forces in World War II that the contributor was entitled to count by order of the Lieutenant-Governor in Council pursuant to the Superannuation Act,
(v) any period of service prior to the coming into force of the Superannuation Act, and
(vi) any period of leave with full salary or part salary in the case of a contributor who was in full time employment and was granted a leave of absence, if there is written documentation acceptable to the Minister to verify such leave of absence, if he or she resumes full time employment at full salary for at least one year where the period of leave was in excess of two years unless the Minister exempts him or her from resuming full time employment at full salary for at least one year, if he or she makes contributions during or in respect of that period of leave, and if the required contributions are not made during that period of leave, he or she pays, commencing on the date of the termination of that period of leave and within the period of time determined by the Minister which period of time shall not exceed the length of the period of leave, an amount equal to the unpaid contributions, together with interest from the date of the termination of that period of leave to the date the contributions are paid in full, except that this subparagraph does not apply in respect of any service during that period of leave that has been credited to that contributor under this Act or under any other act of the Province or any other jurisdiction;
(b) elective service, comprising,
(i) in the case of a person who, immediately prior to September 1, 1966, was a contributor under the Superannuation Act,
(A) any period of service for which he or she elected to pay under the Superannuation Act if he or she pays, within the time prescribed by the Minister, the amount that he or she would have been required to pay under the Superannuation Act had that Act continued in force, and
(B) any period of service for which he or she might have elected under the provisions of the Superannuation Act if, within four years of the coming into force of this Act, he or she elects to pay in respect of that period of service any amount that he or she would have been required to pay under the provisions of the Superannuation Act in force immediately prior to the coming into force of this Act had he or she so elected,
(ii) with reference to any contributor,
(A) any period of continuous full time employment in the Public Service before becoming a contributor under this Act or the Superannuation Act, including any period of continuous full time employment in the Public Service before April 1, 2004, if there is written documentation acceptable to the Minister to verify such period of employment and if he or she elects to pay in respect of that period of service an amount equal to the amount that he or she would have been required to contribute had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(A.1) Repealed: 2008, c.16, s.3
(A.2) any period of full time service before September 1, 1966 during which the contributor was deemed by the employer to be employed on a casual basis because the contributor was or became a married woman during that period of full time service, if the contributor elects, before January 1, 1996, to pay an amount equal to the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date,
(A.3) with respect to service performed and credited after 1991, any period of such service during which the contributor was employed in full time employment with the Government of Canada, including any Crown corporation or agency of that Government, or with the Government of a Province or Territory of Canada, during which he or she was a person required to contribute under the Public Service Superannuation Act (Canada) or under any similar legislation of the Province or Territory of Canada specified by regulation, as the case may be, and in respect of which the contributor has received a return of contributions, if the period of such service is in accordance with subparagraph 8503(3)(a)(v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to twice the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(A.4) any period of service before the commencement of this clause during which the contributor was a person described in paragraph 3(1) (d) or (d.1), if the contributor was employed in full time employment immediately before commencing that period of service and if the contributor elects to pay in respect of that period of service an amount equal to the amount the contributor would have been required to contribute had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date,
(A.5) any period on or after January 1, 1993, between the date the contributor ceased to be required to contribute to the Superannuation Account and the date the contributor commenced to receive benefits under a long-term disability plan approved by the Minister, if the contributor elects to pay in respect of that period an amount equal to the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date the contributor ceased to be required to contribute to the Superannuation Account and the applicable contribution rates at that date,
(A.6) any period of leave without salary, including any period of leave before April 1, 2004, in the case of a contributor who is in full time employment and was granted a leave of absence for half days or for part of a week, if there is written documentation acceptable to the Minister to verify such leave of absence, and if he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary that would be authorized to be paid to him or her at the date of election if he or she were working in full time employment at full salary at that date and the contribution rates applicable at that date, except that this clause does not apply in respect of any service during that period of leave that has been credited to that contributor under this Act or under any other act of the Province or any other jurisdiction,
(A.7) any period of leave without salary, other than a period of leave referred to in clause (A.6), in the case of a contributor who was in full time employment and was granted a leave of absence, if there is written documentation acceptable to the Minister to verify such leave of absence, if he or she resumes full time employment at full salary for at least one year where the period of leave was in excess of two years unless the Minister exempts him or her from resuming full time employment at full salary for at least one year, if he or she makes contributions during or in respect of that period of leave, and if the required contributions are not made during that period of leave, he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this clause does not apply in respect of any service during that period of leave that has been credited to that contributor under this Act or under any other act of the Province or any other jurisdiction,
(A.8) with respect to service performed before 1992 and credited after 1991, any period of such service in respect of which the contributor has received, from the same employer as his or her current employer or a predecessor employer of his or her current employer, any amount by way of a return of contributions and interest upon cessation of employment, if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B) with respect to service performed and credited after 1991, any period of such service in respect of which the contributor has received any amount by way of a return of contributions and interest under this Act, the Superannuation Act, the Teacher’s Act or the Teachers’ Pension Act, if the period of such service is in accordance with subparagraph 8503(3)(a)(i) or (v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B.1) any period of service with The Saint John Housing Authority in respect of which he or she received, after ceasing to be employed by The Saint John Housing Authority, any amount by way of a return of contributions and interest from the pension plan established in respect of The Saint John Housing Authority if, on January 1, 1986, he or she ceased to be employed with The Saint John Housing Authority to become employed with the New Brunswick Housing Corporation and, within one year after the commencement of this clause, elects to pay in respect of that period of service an amount equal to the contributions and interest received by him or her, together with interest from the date the amount was received by him or her until the time of the election,
(C) any period of active military service with the armed forces of Canada or her allies during World War II or the Korean Campaign, in accordance with the regulations, if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to contribute had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(C.1) with respect to service performed and credited after 1991, any period of such service during which the contributor served as a member of the Legislative Assembly, but in respect of which he or she is not entitled to a pension under the Members Superannuation Act or the Members’ Pension Act, if the period of service is in accordance with subparagraph 8503(3)(a)(v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(C.2) Repealed: 1988, c.39, s.1
(D) Repealed: 1987, c.47, s.1
(iii) with reference to a deputy head, any period for which a deputy head elects in accordance with subsection (2) to take leave without pay.
Election to take leave without pay
4(2)A person who
(a) has attained the age of fifty years,
(b) has served as a deputy head for not less than one year, and
(c) has to his or her credit a prior period of pensionable service of at least twenty years,
may elect to take leave without pay for such period as is required to accumulate twenty-five years of pensionable service, and if he or she so elects shall contribute for that period the amount that he or she would have been required to contribute if he or she were receiving the salary he or she was receiving at the date of the election, at the contribution rate in effect at that time.
Calculation of pensionable service
4(3)A contributor who is receiving benefits under a long-term disability plan approved by the Minister may count as pensionable service the period during which the contributor is receiving benefits under the plan.
Calculation of pensionable service
4(4)Subsection (3) applies only to a contributor who commences receiving benefits described in that subsection on or after January 1, 1993.
Salary deemed to have been received during period of leave
4(5)For the purposes of clause (1)(b)(ii)(A.6), a contributor shall be deemed to have received the salary applicable to his or her office or position during the period of leave.
Salary deemed to have been received during period of leave
4(6)For the purposes of subparagraph (1)(a)(vi) and clause (1)(b)(ii)(A.7), a contributor shall be deemed to have received the salary applicable to his or her office or position during the period of leave.
1966, c.23, s.5; 1969, c.66, s.2; 1971, c.58, s.2; 1972, c.57, s.3, 4; 1975, c.49, s.3; 1983, c.71, s.2; 1984, c.58, s.3; 1987, c.47, s.1; 1988, c.38, s.1; 1988, c.39, s.1; 1991, c.45, s.4; 1994, c.89, s.3; 2004, c.34, s.1; 2008, c.16, s.3; 2008, c.45, s.31
Calculation of pensionable service
4(1)Subject to this Act, the following service may be counted by a contributor as pensionable service, namely:
(a) non-elective service, comprising,
(i) any period of service during which he or she was required to contribute to the Superannuation Account but in respect of which he or she has not at any time received any benefit,
(ii) Repealed: 1983, c.71, s.2
(iii) any period of service that is deemed to be Public Service pursuant to section 20,
(iv) any period of service in the forces in World War II that the contributor was entitled to count by order of the Lieutenant-Governor in Council pursuant to the Superannuation Act,
(v) any period of service prior to the coming into force of the Superannuation Act, and
(vi) any period of leave with full salary or part salary in the case of a contributor who was in full time employment and was granted a leave of absence, if there is written documentation acceptable to the Minister to verify such leave of absence, if he or she resumes full time employment at full salary for at least one year where the period of leave was in excess of two years unless the Minister exempts him or her from resuming full time employment at full salary for at least one year, if he or she makes contributions during or in respect of that period of leave, and if the required contributions are not made during that period of leave, he or she pays, commencing on the date of the termination of that period of leave and within the period of time determined by the Minister which period of time shall not exceed the length of the period of leave, an amount equal to the unpaid contributions, together with interest from the date of the termination of that period of leave to the date the contributions are paid in full, except that this subparagraph does not apply in respect of any service during that period of leave that has been credited to that contributor under this Act or under any other act of the Province or any other jurisdiction;
(b) elective service, comprising,
(i) in the case of a person who, immediately prior to September 1, 1966, was a contributor under the Superannuation Act,
(A) any period of service for which he or she elected to pay under the Superannuation Act if he or she pays, within the time prescribed by the Minister, the amount that he or she would have been required to pay under the Superannuation Act had that Act continued in force, and
(B) any period of service for which he or she might have elected under the provisions of the Superannuation Act if, within four years of the coming into force of this Act, he or she elects to pay in respect of that period of service any amount that he or she would have been required to pay under the provisions of the Superannuation Act in force immediately prior to the coming into force of this Act had he or she so elected,
(ii) with reference to any contributor,
(A) any period of continuous full time employment in the Public Service before becoming a contributor under this Act or the Superannuation Act, including any period of continuous full time employment in the Public Service before April 1, 2004, if there is written documentation acceptable to the Minister to verify such period of employment and if he or she elects to pay in respect of that period of service an amount equal to the amount that he or she would have been required to contribute had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(A.1) Repealed: 2008, c.16, s.3
(A.2) any period of full time service before September 1, 1966 during which the contributor was deemed by the employer to be employed on a casual basis because the contributor was or became a married woman during that period of full time service, if the contributor elects, before January 1, 1996, to pay an amount equal to the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date,
(A.3) any period of service with the Government of Canada, including any Crown corporation or agency of that Government, or with the Government of a Province or Territory of Canada, during which the contributor was a person required to contribute under the Public Service Superannuation Act (Canada) or under any similar legislation of the Province or Territory of Canada specified by regulation, as the case may be, and in respect of which the contributor received a return of contributions, if the contributor elects to pay in respect of that period of service an amount equal to twice the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date,
(A.4) any period of service before the commencement of this clause during which the contributor was a person described in paragraph 3(1) (d) or (d.1), if the contributor was employed in full time employment immediately before commencing that period of service and if the contributor elects to pay in respect of that period of service an amount equal to the amount the contributor would have been required to contribute had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date,
(A.5) any period on or after January 1, 1993, between the date the contributor ceased to be required to contribute to the Superannuation Account and the date the contributor commenced to receive benefits under a long-term disability plan approved by the Minister, if the contributor elects to pay in respect of that period an amount equal to the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date the contributor ceased to be required to contribute to the Superannuation Account and the applicable contribution rates at that date,
(A.6) any period of leave without salary, including any period of leave before April 1, 2004, in the case of a contributor who is in full time employment and was granted a leave of absence for half days or for part of a week, if there is written documentation acceptable to the Minister to verify such leave of absence, and if he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary that would be authorized to be paid to him or her at the date of election if he or she were working in full time employment at full salary at that date and the contribution rates applicable at that date, except that this clause does not apply in respect of any service during that period of leave that has been credited to that contributor under this Act or under any other act of the Province or any other jurisdiction,
(A.7) any period of leave without salary, other than a period of leave referred to in clause (A.6), in the case of a contributor who was in full time employment and was granted a leave of absence, if there is written documentation acceptable to the Minister to verify such leave of absence, if he or she resumes full time employment at full salary for at least one year where the period of leave was in excess of two years unless the Minister exempts him or her from resuming full time employment at full salary for at least one year, if he or she makes contributions during or in respect of that period of leave, and if the required contributions are not made during that period of leave, he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this clause does not apply in respect of any service during that period of leave that has been credited to that contributor under this Act or under any other act of the Province or any other jurisdiction,
(B) any period of service in respect of which he has received any amount by way of a return of contributions or interest under this Act, the Superannuation Act, the Teachers’ Act or the Teachers’ Pension Act if he elects to pay in respect of that period of service an amount equal to the amount he would have been required to contribute had he been a contributor during that period but based on the salary authorized to be paid to him at the date of election and the contribution rates applicable at that date,
(B.1) any period of service with The Saint John Housing Authority in respect of which he or she received, after ceasing to be employed by The Saint John Housing Authority, any amount by way of a return of contributions and interest from the pension plan established in respect of The Saint John Housing Authority if, on January 1, 1986, he or she ceased to be employed with The Saint John Housing Authority to become employed with the New Brunswick Housing Corporation and, within one year after the commencement of this clause, elects to pay in respect of that period of service an amount equal to the contributions and interest received by him or her, together with interest from the date the amount was received by him or her until the time of the election,
(C) any period of active military service with the armed forces of Canada or her allies during World War II or the Korean Campaign, in accordance with the regulations, if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to contribute had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(C.1) any period of service during which he served as a Member of the Legislative Assembly, but in respect of which he is not entitled to a pension under the Members Superannuation Act, if he elects to pay in respect of that period of service an amount equal to the amount he would have been required to contribute had he been a contributor during that period but based on the salary authorized to be paid to him at the date of election and the contribution rates applicable at that date,
(C.2) Repealed: 1988, c.39, s.1
(D) Repealed: 1987, c.47, s.1
(iii) with reference to a deputy head, any period for which a deputy head elects in accordance with subsection (2) to take leave without pay.
Election to take leave without pay
4(2)A person who
(a) has attained the age of fifty years,
(b) has served as a deputy head for not less than one year, and
(c) has to his or her credit a prior period of pensionable service of at least twenty years,
may elect to take leave without pay for such period as is required to accumulate twenty-five years of pensionable service, and if he or she so elects shall contribute for that period the amount that he or she would have been required to contribute if he or she were receiving the salary he or she was receiving at the date of the election, at the contribution rate in effect at that time.
Calculation of pensionable service
4(3)A contributor who is receiving benefits under a long-term disability plan approved by the Minister may count as pensionable service the period during which the contributor is receiving benefits under the plan.
Calculation of pensionable service
4(4)Subsection (3) applies only to a contributor who commences receiving benefits described in that subsection on or after January 1, 1993.
Salary deemed to have been received during period of leave
4(5)For the purposes of clause (1)(b)(ii)(A.6), a contributor shall be deemed to have received the salary applicable to his or her office or position during the period of leave.
Salary deemed to have been received during period of leave
4(6)For the purposes of subparagraph (1)(a)(vi) and clause (1)(b)(ii)(A.7), a contributor shall be deemed to have received the salary applicable to his or her office or position during the period of leave.
1966, c.23, s.5; 1969, c.66, s.2; 1971, c.58, s.2; 1972, c.57, s.3, 4; 1975, c.49, s.3; 1983, c.71, s.2; 1984, c.58, s.3; 1987, c.47, s.1; 1988, c.38, s.1; 1988, c.39, s.1; 1991, c.45, s.4; 1994, c.89, s.3; 2004, c.34, s.1; 2008, c.16, s.3; 2008, c.45, s.31
Calculation of pensionable service
4(1)Subject to this Act, the following service may be counted by a contributor as pensionable service, namely:
(a) non-elective service, comprising,
(i) any period of service during which he was required to contribute to the Superannuation Account but in respect of which he has not at any time received any benefit,
(ii) Repealed: 1983, c.71, s.2
(iii) any period of service that is deemed to be Public Service pursuant to section 20,
(iv) any period of service in the forces in World War II that the contributor was entitled to count by order of the Lieutenant-Governor in Council pursuant to the Superannuation Act,
(v) any period of service prior to the coming into force of the Superannuation Act, and
(vi) any period of leave with full salary or part salary in the case of a contributor who was in full time employment and was granted a leave of absence, if there is written documentation acceptable to the Minister to verify such leave of absence, if he or she resumes full time employment at full salary for at least one year where the period of leave was in excess of two years unless the Minister exempts him or her from resuming full time employment at full salary for at least one year, if he or she makes contributions during or in respect of that period of leave, and if the required contributions are not made during that period of leave, he or she pays, commencing on the date of the termination of that period of leave and within the period of time determined by the Minister which period of time shall not exceed the length of the period of leave, an amount equal to the unpaid contributions, together with interest from the date of the termination of that period of leave to the date the contributions are paid in full, except that this subparagraph does not apply in respect of any service during that period of leave that has been credited to that contributor under this Act or under any other act of the Province or any other jurisdiction;
(b) elective service, comprising,
(i) in the case of a person who, immediately prior to September 1, 1966, was a contributor under the Superannuation Act,
(A) any period of service for which he elected to pay under the Superannuation Act if he pays, within the time prescribed by the Minister, the amount that he would have been required to pay under the Superannuation Act had that Act continued in force, and
(B) any period of service for which he might have elected under the provisions of the Superannuation Act if, within four years of the coming into force of this Act, he elects to pay in respect of that period of service any amount that he would have been required to pay under the provisions of the Superannuation Act in force immediately prior to the coming into force of this Act had he so elected,
(ii) with reference to any contributor,
(A) any period of continuous full time employment in the Public Service before becoming a contributor under this Act or the Superannuation Act, including any period of continuous full time employment in the Public Service before April 1, 2004, if there is written documentation acceptable to the Minister to verify such period of employment and if he elects to pay in respect of that period of service an amount equal to the amount that he would have been required to contribute had he been a contributor during that period but based on the salary authorized to be paid to him at the date of election and the contribution rates applicable at that date,
(A.1) Repealed: 2008, c.16, s.3
(A.2) any period of full time service before September 1, 1966 during which the contributor was deemed by the employer to be employed on a casual basis because the contributor was or became a married woman during that period of full time service, if the contributor elects, before January 1, 1996, to pay an amount equal to the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date,
(A.3) any period of service with the Government of Canada, including any Crown corporation or agency of that Government, or with the Government of a Province or Territory of Canada, during which the contributor was a person required to contribute under the Public Service Superannuation Act (Canada) or under any similar legislation of the Province or Territory of Canada specified by regulation, as the case may be, and in respect of which the contributor received a return of contributions, if the contributor elects to pay in respect of that period of service an amount equal to twice the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date,
(A.4) any period of service before the commencement of this clause during which the contributor was a person described in paragraph 3(1) (d) or (d.1), if the contributor was employed in full time employment immediately before commencing that period of service and if the contributor elects to pay in respect of that period of service an amount equal to the amount the contributor would have been required to contribute had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date,
(A.5) any period on or after January 1, 1993, between the date the contributor ceased to be required to contribute to the Superannuation Account and the date the contributor commenced to receive benefits under a long-term disability plan approved by the Minister, if the contributor elects to pay in respect of that period an amount equal to the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date the contributor ceased to be required to contribute to the Superannuation Account and the applicable contribution rates at that date,
(A.6) any period of leave without salary, including any period of leave before April 1, 2004, in the case of a contributor who is in full time employment and was granted a leave of absence for half days or for part of a week, if there is written documentation acceptable to the Minister to verify such leave of absence, and if he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary that would be authorized to be paid to him or her at the date of election if he or she were working in full time employment at full salary at that date and the contribution rates applicable at that date, except that this clause does not apply in respect of any service during that period of leave that has been credited to that contributor under this Act or under any other act of the Province or any other jurisdiction,
(A.7) any period of leave without salary, other than a period of leave referred to in clause (A.6), in the case of a contributor who was in full time employment and was granted a leave of absence, if there is written documentation acceptable to the Minister to verify such leave of absence, if he or she resumes full time employment at full salary for at least one year where the period of leave was in excess of two years unless the Minister exempts him or her from resuming full time employment at full salary for at least one year, if he or she makes contributions during or in respect of that period of leave, and if the required contributions are not made during that period of leave, he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this clause does not apply in respect of any service during that period of leave that has been credited to that contributor under this Act or under any other act of the Province or any other jurisdiction,
(B) any period of service in respect of which he has received any amount by way of a return of contributions or interest under this Act, the Superannuation Act, the Teachers’ Act or the Teachers’ Pension Act if he elects to pay in respect of that period of service an amount equal to the amount he would have been required to contribute had he been a contributor during that period but based on the salary authorized to be paid to him at the date of election and the contribution rates applicable at that date,
(B.1) any period of service with The Saint John Housing Authority in respect of which he received, after ceasing to be employed by The Saint John Housing Authority, any amount by way of a return of contributions and interest from the pension plan established in respect of The Saint John Housing Authority if, on January 1, 1986, he ceased to be employed with The Saint John Housing Authority to become employed with the New Brunswick Housing Corporation and, within one year after the commencement of this clause, elects to pay in respect of that period of service an amount equal to the contributions and interest received by him, together with interest from the date the amount was received by him until the time of the election,
(C) any period of active military service with the armed forces of Canada or her allies during World War II or the Korean Campaign, in accordance with the regulations, if he elects to pay in respect of that period of service an amount equal to the amount he would have been required to contribute had he been a contributor during that period but based on the salary authorized to be paid to him at the date of election and the contribution rates applicable at that date,
(C.1) any period of service during which he served as a Member of the Legislative Assembly, but in respect of which he is not entitled to a pension under the Members Superannuation Act, if he elects to pay in respect of that period of service an amount equal to the amount he would have been required to contribute had he been a contributor during that period but based on the salary authorized to be paid to him at the date of election and the contribution rates applicable at that date,
(C.2) Repealed: 1988, c.39, s.1
(D) Repealed: 1987, c.47, s.1
(iii) with reference to a deputy head, any period for which a deputy head elects in accordance with subsection (2) to take leave without pay.
Election to take leave without pay
4(2)A person who
(a) has attained the age of fifty years,
(b) has served as a deputy head for not less than one year, and
(c) has to his credit a prior period of pensionable service of at least twenty years,
may elect to take leave without pay for such period as is required to accumulate twenty-five years of pensionable service, and if he so elects shall contribute for that period the amount that he would have been required to contribute if he were receiving the salary he was receiving at the date of the election, at the contribution rate in effect at that time.
Calculation of pensionable service
4(3)A contributor who is receiving benefits under a long-term disability plan approved by the Minister may count as pensionable service the period during which the contributor is receiving benefits under the plan.
Calculation of pensionable service
4(4)Subsection (3) applies only to a contributor who commences receiving benefits described in that subsection on or after January 1, 1993.
Salary deemed to have been received during period of leave
4(5)For the purposes of clause (1)(b)(ii)(A.6), a contributor shall be deemed to have received the salary applicable to his or her office or position during the period of leave.
Salary deemed to have been received during period of leave
4(6)For the purposes of subparagraph (1)(a)(vi) and clause (1)(b)(ii)(A.7), a contributor shall be deemed to have received the salary applicable to his or her office or position during the period of leave.
1966, c.23, s.5; 1969, c.66, s.2; 1971, c.58, s.2; 1972, c.57, s.3, 4; 1975, c.49, s.3; 1983, c.71, s.2; 1984, c.58, s.3; 1987, c.47, s.1; 1988, c.38, s.1; 1988, c.39, s.1; 1991, c.45, s.4; 1994, c.89, s.3; 2004, c.34, s.1; 2008, c.16, s.3
Calculation of pensionable service
4(1)Subject to this Act, the following service may be counted by a contributor as pensionable service, namely:
(a) non-elective service, comprising,
(i) any period of service during which he was required to contribute to the Superannuation Account but in respect of which he has not at any time received any benefit,
(ii) Repealed: 1983, c.71, s.2
(iii) any period of service that is deemed to be Public Service pursuant to section 20,
(iv) any period of service in the forces in World War II that the contributor was entitled to count by order of the Lieutenant-Governor in Council pursuant to the Superannuation Act,
(v) any period of service prior to the coming into force of the Superannuation Act, and
(vi) any period of leave with full salary or part salary in the case of a contributor who was in full time employment and was granted a leave of absence, if there is written documentation acceptable to the Minister to verify such leave of absence, if he or she resumes full time employment at full salary for at least one year where the period of leave was in excess of two years unless the Minister exempts him or her from resuming full time employment at full salary for at least one year, if he or she makes contributions during or in respect of that period of leave, and if the required contributions are not made during that period of leave, he or she pays, commencing on the date of the termination of that period of leave and within the period of time determined by the Minister which period of time shall not exceed the length of the period of leave, an amount equal to the unpaid contributions, together with interest from the date of the termination of that period of leave to the date the contributions are paid in full, except that this subparagraph does not apply in respect of any service during that period of leave that has been credited to that contributor under this Act or under any other act of the Province or any other jurisdiction;
(b) elective service, comprising,
(i) in the case of a person who, immediately prior to September 1, 1966, was a contributor under the Superannuation Act,
(A) any period of service for which he elected to pay under the Superannuation Act if he pays, within the time prescribed by the Minister, the amount that he would have been required to pay under the Superannuation Act had that Act continued in force, and
(B) any period of service for which he might have elected under the provisions of the Superannuation Act if, within four years of the coming into force of this Act, he elects to pay in respect of that period of service any amount that he would have been required to pay under the provisions of the Superannuation Act in force immediately prior to the coming into force of this Act had he so elected,
(ii) with reference to any contributor,
(A) any period of continuous full time employment in the Public Service before becoming a contributor under this Act or the Superannuation Act, including any period of continuous full time employment in the Public Service before April 1, 2004, if there is written documentation acceptable to the Minister to verify such period of employment and if he elects to pay in respect of that period of service an amount equal to the amount that he would have been required to contribute had he been a contributor during that period but based on the salary authorized to be paid to him at the date of election and the contribution rates applicable at that date,
(A.1) any period of continuous full time service during which the contributor was, immediately before becoming employed in full time employment in the Public Service, an employee of a municipality within the meaning of section 26, who became employed in the Public Service immediately after ceasing to be employed by the municipality because the contributor’s function, which was the responsibility of the municipality, became the responsibility of the Province, and in respect of which the contributor has no pensionable service to the contributor’s credit under this Act, if the contributor elects, before January 1, 1996, to pay in respect of that period of service an amount equal to the amount the contributor would have been required to contribute had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the applicable contribution rates at that date,
(A.2) any period of full time service before September 1, 1966 during which the contributor was deemed by the employer to be employed on a casual basis because the contributor was or became a married woman during that period of full time service, if the contributor elects, before January 1, 1996, to pay an amount equal to the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date,
(A.3) any period of service with the Government of Canada, including any Crown corporation or agency of that Government, or with the Government of a Province or Territory of Canada, during which the contributor was a person required to contribute under the Public Service Superannuation Act (Canada) or under any similar legislation of the Province or Territory of Canada specified by regulation, as the case may be, and in respect of which the contributor received a return of contributions, if the contributor elects to pay in respect of that period of service an amount equal to twice the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date,
(A.4) any period of service before the commencement of this clause during which the contributor was a person described in paragraph 3(1) (d) or (d.1), if the contributor was employed in full time employment immediately before commencing that period of service and if the contributor elects to pay in respect of that period of service an amount equal to the amount the contributor would have been required to contribute had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date,
(A.5) any period on or after January 1, 1993, between the date the contributor ceased to be required to contribute to the Superannuation Account and the date the contributor commenced to receive benefits under a long-term disability plan approved by the Minister, if the contributor elects to pay in respect of that period an amount equal to the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date the contributor ceased to be required to contribute to the Superannuation Account and the applicable contribution rates at that date,
(A.6) any period of leave without salary, including any period of leave before April 1, 2004, in the case of a contributor who is in full time employment and was granted a leave of absence for half days or for part of a week, if there is written documentation acceptable to the Minister to verify such leave of absence, and if he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary that would be authorized to be paid to him or her at the date of election if he or she were working in full time employment at full salary at that date and the contribution rates applicable at that date, except that this clause does not apply in respect of any service during that period of leave that has been credited to that contributor under this Act or under any other act of the Province or any other jurisdiction,
(A.7) any period of leave without salary, other than a period of leave referred to in clause (A.6), in the case of a contributor who was in full time employment and was granted a leave of absence, if there is written documentation acceptable to the Minister to verify such leave of absence, if he or she resumes full time employment at full salary for at least one year where the period of leave was in excess of two years unless the Minister exempts him or her from resuming full time employment at full salary for at least one year, if he or she makes contributions during or in respect of that period of leave, and if the required contributions are not made during that period of leave, he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this clause does not apply in respect of any service during that period of leave that has been credited to that contributor under this Act or under any other act of the Province or any other jurisdiction,
(B) any period of service in respect of which he has received any amount by way of a return of contributions or interest under this Act, the Superannuation Act, the Teachers’ Act or the Teachers’ Pension Act if he elects to pay in respect of that period of service an amount equal to the amount he would have been required to contribute had he been a contributor during that period but based on the salary authorized to be paid to him at the date of election and the contribution rates applicable at that date,
(B.1) any period of service with The Saint John Housing Authority in respect of which he received, after ceasing to be employed by The Saint John Housing Authority, any amount by way of a return of contributions and interest from the pension plan established in respect of The Saint John Housing Authority if, on January 1, 1986, he ceased to be employed with The Saint John Housing Authority to become employed with the New Brunswick Housing Corporation and, within one year after the commencement of this clause, elects to pay in respect of that period of service an amount equal to the contributions and interest received by him, together with interest from the date the amount was received by him until the time of the election,
(C) any period of active military service with the armed forces of Canada or her allies during World War II or the Korean Campaign, in accordance with the regulations, if he elects to pay in respect of that period of service an amount equal to the amount he would have been required to contribute had he been a contributor during that period but based on the salary authorized to be paid to him at the date of election and the contribution rates applicable at that date,
(C.1) any period of service during which he served as a Member of the Legislative Assembly, but in respect of which he is not entitled to a pension under the Members Superannuation Act, if he elects to pay in respect of that period of service an amount equal to the amount he would have been required to contribute had he been a contributor during that period but based on the salary authorized to be paid to him at the date of election and the contribution rates applicable at that date,
(C.2) Repealed: 1988, c.39, s.1
(D) Repealed: 1987, c.47, s.1
(iii) with reference to a deputy head, any period for which a deputy head elects in accordance with subsection (2) to take leave without pay.
Election to take leave without pay
4(2)A person who
(a) has attained the age of fifty years,
(b) has served as a deputy head for not less than one year, and
(c) has to his credit a prior period of pensionable service of at least twenty years,
may elect to take leave without pay for such period as is required to accumulate twenty-five years of pensionable service, and if he so elects shall contribute for that period the amount that he would have been required to contribute if he were receiving the salary he was receiving at the date of the election, at the contribution rate in effect at that time.
Calculation of pensionable service
4(3)A contributor who is receiving benefits under a long-term disability plan approved by the Minister may count as pensionable service the period during which the contributor is receiving benefits under the plan.
Calculation of pensionable service
4(4)Subsection (3) applies only to a contributor who commences receiving benefits described in that subsection on or after January 1, 1993.
Salary deemed to have been received during period of leave
4(5)For the purposes of clause (1)(b)(ii)(A.6), a contributor shall be deemed to have received the salary applicable to his or her office or position during the period of leave.
Salary deemed to have been received during period of leave
4(6)For the purposes of subparagraph (1)(a)(vi) and clause (1)(b)(ii)(A.7), a contributor shall be deemed to have received the salary applicable to his or her office or position during the period of leave.
1966, c.23, s.5; 1969, c.66, s.2; 1971, c.58, s.2; 1972, c.57, s.3, 4; 1975, c.49, s.3; 1983, c.71, s.2; 1984, c.58, s.3; 1987, c.47, s.1; 1988, c.38, s.1; 1988, c.39, s.1; 1991, c.45, s.4; 1994, c.89, s.3; 2004, c.34, s.1