For locals: Article 14.1(d) of the CUPE Constitution requires per capita to be paid on “average regular monthly wages”.
For employers: Union dues should be deducted based on the local’s bylaws (which could be either on gross or regular wages); however, for reporting “regular wages” to CUPE National please refer to the information below.
Regular wages are all earnings of a regular nature for time worked, including:
- Statutory holiday pay
- Vacation pay
- Sick leave pay
- Sick days paid by the employer, but not those paid by insurance that kicks in after an employee is off sick for more than 5 days
- Training pay
- Union leaves with pay (even if the local union reimburses the employer)
- Maternity/paternity/adoption leaves with pay (in cases where the employer pays only a portion of the salary to supplement maternity/paternity/adoption leaves, the top up salary is considered regular wages)
- Employment Insurance: in cases where the employer pays only a portion of the salary to supplement E.I.; the employer paid portion, or the “top up”, is considered regular wages
- Workers’ compensation benefits (if an employee maintained full salary from the employer, and the WCB payments went to the employer, the full salary is to be included in regular wages; if the employer pays an employee the difference between monies received from Workers’ Compensation and that employee’s regular salary, the difference is to be included in the total regular wages)
- Retro pay or Pay Equity – information is required for the period in which the retro or pay equity covers and the wage amount that it represents
- Replacement or acting pay
- Secondment or equalization pay
- Jury duty pay
- Bereavement pay
- Government enhancement pay
Regular wages do not include the following, and as such no per capita should be paid for these types of earnings:
- Overtime pay
- Statutory holiday worked and paid at a premium
- Shift premiums or weekend premiums
- On-call premiums
- Allowances for vehicle use, kilometres driven, tools, clothing, meals, etc.
- Monies received in lieu of benefits
- Severance pay
- Vacation and signing bonus
- Other types of extra pay, allowances or bonuses