Common use of CONTRIBUTORY EARNINGS Clause in Contracts

CONTRIBUTORY EARNINGS. The OMERS definition of contributory earnings is set out below. Please note that the definition is subject to amendment by OMERS. • base wages or salary; • regular vacation pay if there is corresponding service; • normal vacation pay for other-than-continuous full-time members. Include vacation hours in credited service; • retroactive pay (including any pay equity adjustment) that fits with OMERS definition of earnings for all members, including active, terminated, retired and disabled members; • lump sum wage or salary benefits which may vary from year to year but which form a regular part of the compensation package and are expected normally to occur each year (e.g. payment based on organizational performance, some types of variable pay, merit pay and commissions); • market value adjustments (e.g. percentage paid in addition to a base wage as a result of market conditions, including retention bonuses if they are part of your ongoing pay strategy and not a temporary policy); • ongoing special allowances (e.g. flight allowance and canine allowance); • pay for time off in lieu of overtime; • danger pay; • acting pay (pay at a higher salary rate for acting in place of an absent person); • shift premium (pay for shift work); • ongoing long service pay (extra pay for completing a specified number of years of service); • sick pay deemed to be regular wages or salary; • salary or wage extension for any reason, provided service is extended (the member must be “kept whole” e.g. continuation of salary and benefits). If the member becomes employed in another position and begins contributing to any registered pension plan (except CPP), the balance of the extension period becomes unpurchasable service; • stand-by pay/call-in pay (pay for being on call, not pay for hours worked when called in); • living accommodation premiums provided (if paid as a form of compensation and not as a direct expense reimbursement); • ongoing taxable payments to pay for costs (e.g. educational or car allowance); • taxable premiums for life insurance; • taxable value of provided vehicle or car allowance (e.g. if an employer provides an allowance [that is, expenses are not reimbursed] then the allowance is considered part of contributory earnings. If an employer reimburses mileage, this reimbursement represents payment for gasoline, maintenance, insurance, wear and tear on the vehicle and licence fees and should not be included as part of contributory earnings); • payments for unused accumulated sick days or vacation time, only on retirement and only if credited service is extended. When you include lump-sum payments for unused sick days or vacation time as contributory earnings, you must also extend the retirement date and the credited service by the number of days covered by the payment. The member’s pension will begin on the first day of the month following the revised retirement date. GREEN CIRCLING OF TECHNICAL SUPPORT ANALYSTS For the term of the current Agreement, the one former London Board of Education Employee identified as a Software Support Analyst and an Engineering Technician who are currently Technical Support Analysts will have their current rates of pay green-circled and notwithstanding assignment of responsibilities, they waive their right to any responsibility allowance.

CONTRIBUTORY EARNINGS. The OMERS Parties agreed that this Letter of Understanding is for information purposes only and is not As a reference for employees, the Parties have agreed to include the definition of contributory earnings is set out belowunder the Pension Plan, as amended from time to time. Please note that For more information, employees may access the definition is subject to amendment by OMERS. • at Definitionof Contributory Earninas: Contributory earnings must include all regular recurring earnings for all plan members including the following: base wages or salary; • regular vacation pay if there is corresponding service; • normal vacation pay for other-than-continuous full-time members. Include vacation hours in credited servicecreditedservice; • retroactive pay (including any pay equity adjustment) that fits with OMERS definition of earnings for all members, including active, terminated, retired and disabled members; • lump sum wage or salary benefits which may vary from year to year but which form a regular part of the compensation package and are expected normally to occur each year (e.g. for example, payment based on organizational performance, some types of variable pay, merit pay and pay, commissions); • market value adjustments (e.g. for example, percentage paid in addition to a base wage as a result of market conditions, including retention bonuses if they are part of your ongoing pay strategy and not a temporary policy); • ongoing special allowances (e.g. for example, flight allowance and allowance, canine allowance); • pay for time off in lieu of overtime; • danger paydangerpay; • acting pay (pay at a higher salary rate for acting in place of an absent person); • shift premium (pay for shift work); • ongoing long service pay (extra pay for completing a specified number of years of service); • sick pay deemed to be regular wages or salary; • salary or wage extension for any reason, provided service is extended (the member must be “kept whole” e.g. whole for example, continuation of salary and benefits). If the member becomes employed in another position and begins contributing to any another registered pension plan (except CPP), the balance of the extension period becomes unpurchasable service; • stand-by pay/call-in pay (pay for being on call, not pay for hours worked when called in)) where this pay is in relation to duties that are an extension of the member's normaljob; • living accommodation premiums provided (if paid as a form of compensation and not as a direct expense reimbursement); • ongoing taxable payments to pay for costs (e.g. for example, educational or car allowance); • taxable premiums for life insurance; • taxable value of provided vehicle or car allowance (e.g. for example, if an employer provides an allowance [(that is, expenses that are not reimbursed] ) then the allowance is considered part of contributory earnings. If an employer reimburses mileage, this reimbursement represents payment for gasoline, maintenance, insurance, wear and tear on the vehicle and licence fees and should not be included as part of contributory earnings); • payments for unused accumulated sick days or vacation time, only on retirement and only if credited service is extended. When you include lump-sum payments for unused sick days or vacation time as contributory earnings, you must also extend the retirement date and the credited service by the number of days covered by the payment. The member’s members pension will begin on the first day of the month following the revised retirement date. GREEN CIRCLING LETTER OF TECHNICAL SUPPORT ANALYSTS For the term of the current Agreement, the one former London Board of Education Employee identified as a Software Support Analyst and an Engineering Technician who are currently Technical Support Analysts will have their current rates of pay green-circled and notwithstanding assignment of responsibilities, they waive their right to any responsibility allowance.UNDERSTANDING OTHER ARISING FROM

CONTRIBUTORY EARNINGS. The OMERS following definition of contributory earnings under the pension plan is set out belowprovided for information purposes only and is non The parties will continue to be bound by any and all amendments to the pension plan. Please note that the definition is subject to amendment by OMERS. • base Contributory earnings must include all regular recurring earnings as follows: Base wages or salary; • regular Regular vacation pay if there is corresponding service; • normal Normal vacation pay for other-than-continuous full-time members. Include vacation hours in credited service; • retroactive Retroactive pay (including any pay equity adjustment) that fits with OMERS definition of earnings for all members, including active, terminated, retired and disabled members; • lump Lump sum wage or salary benefits which may vary from year to year but which form a regular part of the compensation package and are expected normally to occur each year (e.g. for example, payment based on organizational performance, some types of variable pay, merit pay and pay, commissions); • market e Market value adjustments (e.g. for example, percentage paid in addition to a base wage as a result of market conditions, including retention bonuses if they are part of your ongoing pay strategy and not a temporary policy); • ongoing e Ongoing special allowances (e.g. for example, flight allowance and allowance, canine allowance); • pay Pay for time off in lieu of overtime; • danger e Pay in lieu of benefits (for example, when an employer has a flexible benefit program and the employee receives compensation in lieu of the benefit option); e Salary or wages for period of suspension where a member is reinstated with full pay and seniority (for example, a grievance settlement specifically reinstates a terminated employee with full pay and seniority); Danger pay; • acting Acting pay (pay at a higher salary rate for acting in place of an absent person); • shift Shift premium (pay for shift work); • ongoing Ongoing long service pay (extra pay for completing a specified number of years of service); • sick Xxxx pay deemed to be regular wages or salary; • salary Salary or wage extension for any reason, provided service is extended (the member must be “kept whole” e.g. whole for example, continuation of salary and benefits). If the member becomes employed in another position and begins contributing to any another registered pension plan (except CPP), the balance of the extension period becomes unpurchasable service; • standLocal e Stand-by pay/call-in pay (pay for being on call, not pay for hours worked when called in); • living accommodation premiums provided (if paid as a form of compensation and not as a direct expense reimbursement); • ongoing taxable payments ) where this pay is in relation to pay for costs (e.g. educational or car allowance); • taxable premiums for life insurance; • taxable value of provided vehicle or car allowance (e.g. if duties that are an employer provides an allowance [that is, expenses are not reimbursed] then the allowance is considered part of contributory earnings. If an employer reimburses mileage, this reimbursement represents payment for gasoline, maintenance, insurance, wear and tear on the vehicle and licence fees and should not be included as part of contributory earnings); • payments for unused accumulated sick days or vacation time, only on retirement and only if credited service is extended. When you include lump-sum payments for unused sick days or vacation time as contributory earnings, you must also extend the retirement date and the credited service by the number of days covered by the payment. The member’s pension will begin on the first day extension of the month following the revised retirement date. GREEN CIRCLING OF TECHNICAL SUPPORT ANALYSTS For the term of the current Agreement, the one former London Board of Education Employee identified as a Software Support Analyst and an Engineering Technician who are currently Technical Support Analysts will have their current rates of pay green-circled and notwithstanding assignment of responsibilities, they waive their right to any responsibility allowance.member's normal job;

CONTRIBUTORY EARNINGS. The OMERS parties agreed that this Letter of Understanding is for information purposes only and is not As a reference for employees, the parties have agreed to include the definition of contributory earnings is set out belowunder the Pension Plan, as amended from time to time. Please note that For more information, employees may access the definition is subject to amendment by OMERS. • at Definition of contributory Earninas: Contributory earnings must include all regular recurring earnings for all plan members including the following: base wages or salary; • regular vacation pay if there is corresponding service; • normal vacation pay for other-than-continuous full-time members. Include vacation hours in credited service; • retroactive pay (including any pay equity adjustment) that fits with OMERS definition of earnings for all members, including active, terminated, retired and disabled members; • lump sum wage or salary benefits which may vary from year to year but which form a regular part of the compensation package and are expected normally to occur each year (e.g. for example, payment based on organizational performance, some types of variable pay, merit pay and pay, commissions); • market value adjustments (e.g. for example, percentage paid in addition to a base wage as a result of market conditions, including retention bonuses if they are part of your ongoing pay strategy and not a temporary policy); • ongoing special allowances (e.g. for example, flight allowance and allowance, canine allowance); • pay for time off in lieu of overtime; • danger paydangerpay; • acting pay (pay at a higher salary rate for acting in place of an absent person); • shift ): premium (pay for shift work); • ongoing long service pay (extra pay for completing a specified number of years of service); • sick pay deemed to be regular wages or salary; • salary or wage extension for any reason, provided service is extended (the member must be “kept whole” e.g. whole for example, continuation of salary and benefits). If the member becomes employed in another position and begins contributing to any another registered pension plan (except CPP), the balance of the extension period becomes unpurchasable service; • stand-by pay/call-in pay (pay for being on call, not pay for hours worked when called in); • ) where this pay is in relation to duties that are an extension of the member's normaljob living accommodation premiums provided (if paid as a form of compensation and not as a direct expense reimbursement); • ongoing taxable payments to pay for costs (e.g. for example, educational or car allowance); • taxable premiums for life insurance; • taxable value of provided vehicle or car allowance (e.g. for example, if an employer provides an allowance [(that is, expenses that are not reimbursed] ) then the allowance is considered part of contributory earnings. If an employer reimburses mileage, this reimbursement represents payment for gasoline, maintenance, insurance, wear and tear on the vehicle and licence fees and should not be included as part of contributory earnings); • payments for unused accumulated sick days or vacation time, only on retirement and only if credited service is extended. When you include lump-sum payments for paymentsfor unused sick days or vacation time as contributory earnings, you must also extend the retirement date and the credited service by the number of days covered by the payment. The member’s 's pension will begin on the first day of the month following the revised retirement date. GREEN CIRCLING OF TECHNICAL SUPPORT ANALYSTS For the term of the current Agreement, the one former London Board of Education Employee identified as a Software Support Analyst and an Engineering Technician who are currently Technical Support Analysts will have their current rates of pay green-circled and notwithstanding assignment of responsibilities, they waive their right to any responsibility allowance.UNDERSTANDING RE: ENHANCEMENTS ARISING FROM