7.4 List of pay earning codes for object codes for 2023 to 2024

Please note that the source documents can be found in the Phoenix "Job Aids" (page accessible only on the Government of Canada network) section.

0101 Civilian regular time—Continuing employment

Basic salaries and wages for regular time worked by all full-time indeterminate civilian personnel for continuing employment. It does not include any remuneration received for allowances or for working non-standard hours, extra duty or holiday pay, retroactive salaries, severance pay, or bilingual bonus.

This object will include all expenditures charged to the following pay entitlement codes:

0102 Civilian regular time—Part-time, seasonal, and casual

Basic salaries and wages for regular time worked by all part-time civilian personnel or for personnel employed on a full-time seasonal, term, or casual basis. It does not include any remuneration for allowances or for premiums for working non-standard hours, extra duty pay, holiday pay, retroactive salaries, severance pay, or bilingual bonus.

This object will include all expenditures charged to the following pay entitlement codes:

0103 Civilian premium pay for work during non-standard hours or for other reasons

Premiums paid to all civilian personnel for working evening or night shifts or on week-ends or designated holidays.

This object will include all expenditures charged to the following pay entitlement codes:

0104 Civilian holiday pay in lieu of leave

Remuneration paid to civilian personnel in lieu of, or to compensate for, annual vacation leave or statutory holidays.

This object will include all expenditures charged to the following pay entitlement codes:

0105 Civilian overtime (for additional hours)

Remuneration paid to civilian personnel received for working time, that is, additional to the normal hours worked.

This object will include all expenditures charged to the following pay entitlement codes:

0106 Civilian bilingual bonus

Remuneration paid to civilian personnel in the form of a bonus for using both official languages as a requirement for employment.

This object will include expenditures charged to the following pay entitlement codes

0107 Civilian severance pay and termination benefits

Special remuneration paid to civilian personnel at the time of the termination of their employment.

This object will include all expenditures charged to the following pay entitlement codes:

0108 Civilian severance pay and termination benefits—Immediate settlement

Remuneration paid to civilian personnel for the immediate cash-out of all or portion of severance pay benefits earned prior to termination of employment as permitted by collective agreements or under terms and conditions of employment.

This object will include all expenditures charged to the following pay entitlement codes:

0110 Civilian retroactive—Previous fiscal year(s)

Retroactive salaries and wages, including overtime paid to civilian personnel for earnings related to previous fiscal year(s).

This object will include all expenditures charged to the following pay entitlement codes:

0111 Civilian retroactive—Current fiscal year

Retroactive salaries and wages, including overtime paid to civilian personnel for earnings related to the current fiscal year.

This object will include all expenditures charged to the following pay entitlement codes:

0112 Civilian pay equity

This object will include all expenditures charged to the following pay entitlement codes:

0120 Civilian allowances to compensate employees for certain expenses

Remuneration paid as an allowance in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment to compensate civilian personnel for certain types of expenses that are incurred as part of their regular employment.

This object will include all expenditures charged to the following pay entitlement codes:

0121 Civilian compensation for additional or specific duties performed

Remuneration paid as an allowance in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment to compensate civilian personnel for a specific duty that is being performed, or for performing a duty that is additional to their regular employment.

This object will include all expenditures charged to the following pay entitlement codes:

0122 Civilian pay equity allowances

This object will include all expenditures charged to the following pay entitlement codes:

0123 Civilian pay equity—Interest

This object will include all expenditures charged to the following pay entitlement code:

0125 Civilian isolated posts allowance

Remuneration paid as an allowance to civilian personnel for being employed in an isolated location. Such payment is made in accordance with the Isolated Posts Directive, a collective bargaining agreement, or the Terms and Conditions of Employment.

This object will include all expenditures charged to the following pay entitlement codes:

0126 Other civilian allowances and benefits (specify)

Remuneration paid to civilian personnel as an allowance or benefit in accordance with a collective bargaining agreement or the Terms and Conditions of Employment, which does not pertain to allowances specified in other objects.

This object will include all expenditures charged to the following pay entitlement codes:

0129 Compensation for employees, former employees and estates of deceased employees impacted by the Phoenix pay system

Compensation (cash pay-out) for employees, former employees and estates of deceased employees impacted by the Phoenix pay system in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment.

This object will include all expenditures charged to the following pay entitlement codes:

0182 Supplementary employee benefits

Amounts paid as supplementary benefits, for items such as lodgings and free food. It includes the provincial health remuneration supplement paid to employees resident in certain provinces as the employer's portion of payments to provincial hospital and medical plans.

This object will include all expenditures charged to the following pay entitlement code:

0186 Other supplementary personnel costs

Any other amounts paid as supplementary personnel costs including parking fees, housing expenses, awards, etc.

This object will include all amounts charged to the following pay entitlement codes:

0445 Tuition fees for courses where employees take training on their own time

This object will include expenditures charged to the following pay entitlement codes:

0447 Tuition fees and costs of attending courses not elsewhere specified (specify)

This object will include expenditures charged to the following pay entitlement code.

0451 Other health services not elsewhere specified

This object will include expenditures charged to the following pay entitlement code.

0821 Membership fees

This object will include all expenditures charged to the following pay entitlement codes:

5049 Other adjustments to advances

All other transactions that pertain to advances, which could include: (i) other acquisitions of advances, i.e. advances acquired for consideration other than cash or other assets; (ii) other settlements of advances, i.e. advances settled for consideration other than cash or other assets.

5399 Net increase or decrease in accounts receivable

This object includes the following pay entitlement codes:

6037 Return of contributions from Public Service Superannuation Act

This object will include all expenditures charged to the following pay entitlement codes: