Glossary for the Public Sector

The information provided here is explanatory. Where there is a conflict between this information and the Act, the Act will prevail.

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A

B

Benefits – any supplement in addition to wages that form part of an employee’s total compensation. Items may include: vacation, health and welfare coverage and pension.

Bonus Plans - any plan providing compensation that is not part of base salary, benefits and perquisites and does not depend upon achieving specified or pre-established performance goals. It is the norm in the provincial public sector to use a holdback system.

Broader Public Sector – includes the core provincial public service (ministries), health authorities, Crown corporations, K-12 schools, colleges, institutes, teaching universities, and research universities, contracted social service providers. It does not include Federal, local and municipal governments.

C

Comparator -   in order for organizations to make decisions on appropriate compensation, they need to consider various factors  including a meaningful level of competitiveness with organizations that compete for executive talent. Consistent with industry standards, organization must define their “labour market”.  In British Columbia’s public sector, benchmarking for excluded and executive employees is based on the following primary comparators, in this order:

1.  B.C. Public Sector Organizations – comparable positions in the B.C. public service, Crown corporations, health sector, K-12 education, community social services, regional governments, municipalities and various public bodies.
2.  Other Provincial Jurisdictions – where relevant, excluding Territories.
3.  Private Sector – to be used only in cases of talent in high demand with significant, demonstrable recruitment pressure from the private sector.

Compression - when the wages of a subordinate is close to or equals that of the supervisor.

Commercial Crowns - Commercial Crown corporations are separate legal entities that deliver goods and services on a commercial, for profit basis. They fully fund their operations and debt from revenue generated in a market environment, selling their services and products at commercial rates. Commercial Crown corporations collectively generate significant revenue for the government by way of dividends.

Examples of commercial Crown corporations include BC Hydro, Insurance Corporation of BC and BC Lottery Corporation.

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E

Economic Stability Dividend (ESD)- a component of the 2014 Economic Stability Mandate that allows for additional general wage increases based on the economic performance of the province.

Extracted Date – The date that the data was extracted from the database

F

FTE – Full Time Equivalent Employee.  Please see Total Full Time Equivalent.

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Headcount – The total headcount (a whole number) of all employees included in the reporting group.  May include regular, part-time casual and seasonal employees.  

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Incentive Plans or Pay means compensation that is paid only when an employee has met certain performance goals within a specified period, whether performance is measured by reference to the financial performance of the organization or an affiliate, or any other performance measure. This includes retention-related payments. 

Inversion –when the wages of a subordinate exceeds that of the supervisor.

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N

Non WI Benefits – Non-wage impacted benefit and statutory benefit costs include costs to the employer that are not affected by variations in wages. Includes, but not limited to:

• Medical Services Plan
• Extended health care
• Extended dental care
• Employee family assistance program
• Statutory benefits where the employee earns over the maximum set by the Government of Canada 

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P

Perquisites - in general, an item is not a perquisite if it is integrally and directly related to the performance of an executive officer’s duties.  This concept is narrowly defined.  If something is necessary for a person to do his or her job, then it is integrally and directly related to the job and is not a perquisite, even if it also provides some amount of personal benefit.  For example, the cost of travel and registration to a conference related to the duties of the executive officer is not a perquisite.

Plan Partners - The Plan Partners are the employer and member organizations that established the Joint Trust Agreements which define the shared management of each of the four jointly trusteed public sector pension plans. For more information about the organizational structure of each plan, please visit:

• College Pension Plan
• Municipal Pension Plan
• Public Service Pension Plan
• Teachers’ Pension Plan

Public Sector Employer - an employer that meets the definition of the Public Sector Employers Act in which 50% or more of the organization’s board is appointed by government. This legislation does not apply to Federal, local or municipal governments.

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Relevant Labour Market - is the market from which an employer recruits and to whom an employer loses employees 

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Sector – There are seven sectors: 

• Colleges Institutes and Teaching Universities
• Community Social Services
• Crown Corporations
• Education (K-12)
• Health
• Public Service
• Research Universities.

Sub-sector- reflects an ongoing bargaining structure within a given sector.

T

Total Compensation - includes base salary, holdback or bonus, statutory and health benefits and pension contributions as well as other allowances and/or payments which may include vacation payout, sick leave payout, vehicle allowance, paid parking, severance/salary continuance, retirement allowance, professional fees and administrative leave.

Total Full Time Equivalent (FTE) – a unit of measure based on a Full Time Equivalent employee.  As per the Employer’s definition, of all employees included in the Reporting Group for the reporting period.  Include both regular and casual employees.

Total Labour Costs – The total costs of wages, benefits and statutory benefits.

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Wagesamt – Wages are any payment that forms part of the total paycheque. 

Includes, but not limited to:

• Basic pay
• Overtime
• Overload payments
• Shift premiums
• Stipends or allowances
• Payments in lieu of vacation
• Payments in lieu of benefits
• Retro payments (for the current year only)
• Vacation costs
• Costs for all paid leaves

Does not include:

• Gain sharing or incentive payments
• Health and welfare benefit costs
• Pension costs
• STIIP
• STD
• LTD
• Statutory benefits costs (CPP, EI, WCB)

These are captured in the benefits fields

WI Benefits – wage impacted benefits and statutory benefits costs include costs to the employer that automatically increase with wage increases. 

Includes, but are not limited to: 

• group life
• accidental death and dismemberment
•  long term disability
• sick leave
•  short term disability
• short term illness and injury plan
• pension plan
• statutory benefits where the employee earns under the maximum set by the Government of Canada

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