Summary of Issue: Deferred Salary Leave Plans

Decision 32960 Full Text of Decision 32960

Claimant took a self-funded one-year leave of absence. Interruption of earnings did not occur until he completed his self-funded leave. According to SS.10(3) of the U.I. Act, no week of the period of leave is a week of unemployment.

Decision A-0676.93 Full Text of Decision A-0676.93

Teacher who takes a one-year leave of absence under a deferred salary leave plan. Based on SS.10(3) of the UIA, claimant found not unemployed during the period. Decision upheld by BOR but reversed by Umpire. The FCA ruled that the Umpire had failed to construe the provision in accordance with customary canons and that the claimant's facts fell within SS.10(3). The Commission's appeal is allowed.

Decision A-0414.92 Full Text of Decision A-0414.92

Ss. 13(1) in question. Will receive 75% of her salary over 36 months, the first 9 as leave (in 1989), followed by maternity leave and a 2 year leave of absence without pay. Will have to remit the 75% received if she fails to return. Held that this is an advance and not "earnings".

Decision 19352 Full Text of Decision 19352

Refer to: A-0414.92

Decision 23386 Full Text of Decision 23386

Teacher who takes a one-year leave of absence under a deferred salary leave plan. Notwithstanding the language expressed in ss.10(3) of the Act, I am of the view that CUB 20279 approached the issue in a way in which it ought to be approached. The DICK case by the SC should have been applied.

Decision 21939 Full Text of Decision 21939

B.C. teacher who took advantage of the Salary Deferral Plan in 1987. Retroactive ruling. Ss. 10(2) not applicable. Claimant not in receipt of usual remuneration. There is no doubt that prior to the amendment of the Act effective 18-11-90, there was considerable uncertainty concerning the appropriate treatment of situations such as this. That amendment added ss. 10(3) to the Act, so that such situations are now clearly covered.

Decision 21648 Full Text of Decision 21648

Under the Salary Deferral Plan claimant instructed his employer to put part of his salary each month into a trust fund. Upon payment into the fund he became the beneficial owner of the money. He later was granted sabbatical leave. Ss. 10(2) does not apply. [Act amended since]

Decision 20279 Full Text of Decision 20279

Teacher who had 25% of salary deferred for each year for 3 years. She then takes a leave of absence and receives deferred compensation. Applies for maternity UI during leave. Regardless of when received, wages to be allocated under reg. 58(3) to period worked. [Act amended since]

Decision 13943 Full Text of Decision 13943

Teacher who opted for early retirement effective 3 years later and who ceased work 1-7 on the understanding that she would be paid 75% of salary in 3 installments over the next 3 years. Contract continues for the purpose of reg. 46.1(2)(a).