Extraordinary Expense Fund

Policy

The Extraordinary Expense Fund (EEF) Policy (UBC Policy #86) was established by the University to help protect researchers with grant- and contract-funded staff and faculty who are paid from research/contract PGs starting with “R” or “S” funds; Postdoctoral Fellows* (PDFs) with employee status; and Postdoctoral Fellow award recipients who either receive their earnings through UBC or who receive funding directly from a source external to UBC, by providing a fund for extraordinary expenses not otherwise covered.

*Please note that Postdoctoral Fellows were included in the policy on the following dates:

  • Postdoctoral Fellows with employee status – effective April 1, 2011;
  • Postdoctoral Fellow award recipients who receive their earnings through UBC – effective April 1, 2011; and
  • Postdoctoral Fellow award recipients who receive funding directly from a source external to UBC – effective September 1, 2011.

The Office of the Vice-President (Research) has overall responsibility for the policy. View EEF Policy #86 on the University Counsel website.

Eligible Expenses

Expenses that are eligible for reimbursement from the EEF include:

Sick Leave Benefits

Grant- and Contract-Funded Staff & Faculty

  • sick leave benefits paid after one month of continuous sick leave (paid for by the grant or contract, or failing that, from other sources), up to the end of the six-month waiting period for long-term disability, or the end of paid sick leave, whichever is earlier. The EEF reimburses up to a maximum of five months of sick leave benefits.
  • grant- and contract- funded staff and faculty who are covered under the long-term disability plan should make a claim for long-term disability benefits during their third month of absence from work; if their disability claim is approved, benefits will start the first month after the six-month waiting period is served (these benefits are payable from the UBC Income Replacement/Disability Benefit Plan and not the EEF).

PDF Employees & PDF Award Recipients

  • sick leave benefits paid after one month of continuous sick leave (paid for by the grant or contract, or failing that, from other sources), up to a maximum of five months. PDF employees and PDF award recipients are not covered under the long-term disability plan.

Severance or Working Notice

Payment for unexpected severance or working notice arrangements (not available for PDF Employees or PDF Award Recipients).

Maternity, Parental and Adoption Leave

Grant- and Contract-Funded Staff & Faculty and PDF Employees

  • top-up salary paid during maternity, parental, or adoption leave for those who are in receipt of Employment Insurance in accordance with the UBC SEB-plan for maternity, parental or adoption benefits for their employment group. View the Maternity, Parental and Adoptive Leave page for more details.

PDF Award Recipients

  • maternity, parental, or adoption leave benefits equivalent to 95% of the portion of their total award that is paid out as earnings will be paid as follows:
Leave Taken Weeks Paid
Maternity leave The lesser of 17 weeks or until the end of the appointment
Parental leave (if not combined with a maternity leave or if not shared with a partner/spouse who has taken maternity leave) or adoption leave The lesser of 12 weeks or until the end of the appointment
Parental leave (if combined with a maternity leave or if shared with a partner/spouse who has taken maternity leave) The lesser of 10 weeks or until the end of the appointment

Request to take Maternity, Parental or Adoption Leave

Grant- and Contract-Funded Staff & Faculty

To initiate the leave and request top-up benefits, grant- and contract- funded staff and faculty should review the Maternity, Parental and Adoptive Leave page for more details.

PDF Employees & PDF Award Recipients

To initiate the leave, PDF employees and PDF award recipients must complete a Maternity/Parental/Adoption Leave Application form and provide it to their department administrator who will forward it to Faculty Relations. Faculty Relations will then forward the form to the Payroll Department and any eligible top-up benefits or earnings will automatically be paid from the Extraordinary Expense Fund.

Contributions

The extraordinary expense reimbursements are funded by contributions, typically collected from grant and research accounts (a different approach is in place for PDF award recipients). Where contributions have been paid on the salaries or earnings of grant- or contract- funded staff and faculty, PDF employees or PDF award recipients, an application may be made for reimbursement of eligible expenses listed above.

Effective April 1, 2017, the contribution percentage is 0.6% for Tri-Agency grant- or contract-funded employees, as well as PDF employee and PDF award recipients. For Non Tri-Agency grant- or contract-funded employees, the contribution percentage is 0.8%.

Note: Prior to April 1, 2017, the contribution percentage for all employees was 0.7%.

Contributions are collected from the following funding sources:

Staff and faculty funded by grants or contracts – EEF contributions are collected from grant and research accounts where salary expenses are being charged to.

PDF employees – EEF contributions are collected from grant and research accounts where salary expenses are being charged to.

PDF award recipients who receive their earnings through UBC – EEF contributions are collected from department/faculty where benefit expenses are being charged to.

PDF award recipients who receive funding directly from a source external to UBC – EEF contributions are collected from department/faculty under the earnings expense line.

For Example:

Based on a salary or earnings of $45,000, the annual or monthly contributions would be:

  • 0.6% x $45,000 = $270/year or $22.50/month for Tri-Agency grant- or contract-funded employees.
  • 0.8% x $45,000 = $360/year or $30.00/month for Non Tri-Agency grant- or contract-funded employees.

The contribution rate is reviewed regularly, and may be changed subject to the financial status of the fund to ensure funding is sufficient to meet expenses.

Please refer to the fund code for the project grant (PG) from which the employer paid portion of the benefits is being charged to determine if the funding source is considered Tri-Agency or Non Tri-Agency.

Tri-Agency Fund Codes

  • R0017
  • R0070
  • R7000 to R7999
  • R8000 to R8999
  • R9000 to R9998

Non Tri-Agency Fund Codes

  • E0000 to E9999**
  • G0000 to G9999**
  • R0000 to R0016
  • R0018 to R0069
  • R0071 to R6999
  • R9999
  • S0000 to S9999

** Applies to Postdoctoral Fellows (employees and award recipients) only.

Eligibility for Reimbursement from the Extraordinary Expense Fund

In all circumstances outlined below EEF contributions must have been paid on the salary or earnings of the grant- and contract- funded staff or faculty member, PDF employee or PDF award recipient for whom the extraordinary expenses are being applied for.

In addition, PDF employees and PDF award recipients must meet the following criteria:

  • Must be eligible for regular health and welfare benefits, such as meeting the minimum salary requirements
  • Must have had held an appointment of at least one year with a 50% workload or greater (this criteria only applies to PDF award recipients who are applying for maternity, parental or adoption leave benefits);
  • Must currently be on an appointment of at least one year, with a workload of 50% or greater; and
  • PDF award recipients who receive their funding directly from a source external to UBC (rather than receiving their earnings through UBC) must also provide proof of award and earnings and have a valid Canadian Social Insurance Number. The other criteria above remains the same.

For working notice or pay in lieu of working notice (excluding PDFs), all of the following conditions must be met:

  • The termination is not for cause;
  • The termination is the result of the grant or contract funding either not renewed or cancelled prior to the original termination date and without reasonable notice;
  • The grant- or contract- holder gives the employee notice within five days of receipt of notice from the granting agency or contract source;
  • The grant- or contract-holder has consulted Human Resources or Faculty Relations;
  • No alternative employment can be secured at UBC for the employee;
  • Employees have been properly terminated;
  • Costs of related law suits are ineligible for EEF funding.
  • The grant or contract funding source of the employee’s salary is the first payor, and therefore must first be exhausted before EEF funding will cover extraordinary expenses.

Request for Reimbursement from the Extraordinary Expense Fund

To make a request for reimbursement from the EEF, the grantholder (and/or the individual who has sign-off for the PG) must complete, print and sign either the Tri-Agency EEF reimbursement request form for Tri-Agency grant- or contract-funded employees or the Non-Tri-Agency EEF reimbursement request form for Non Tri-Agency grant- or contract-funded employees.

To determine which EEF reimbursement request form to complete, please refer to the fund code for the PG from which the employer paid portion of the benefits is being charged.  If the fund code is in the Tri-Agency Fund Codes list, then please complete the Tri-Agency EEF reimbursement request form.  If the fund code is in the Non Tri-Agency Fund Codes list, then please complete the Non Tri-Agency EEF reimbursement request form.

Tri-Agency Fund Codes

  • R0017
  • R0070
  • R7000 to R7999
  • R8000 to R8999
  • R9000 to R9998

Non Tri-Agency Fund Codes

  • E0000 to E9999**
  • G0000 to G9999**
  • R0000 to R0016
  • R0018 to R0069
  • R0071 to R6999
  • R9999
  • S0000 to S9999

** Applies to Postdoctoral Fellows (employees and award recipients) only.

Maternity/Parental/Adoption SEB Top-up or Earnings

Grantholders do not need to complete and submit the reimbursement request form for top-up benefits or earnings. Once the appropriate faculty/staff appointment or Postdoctoral Fellow leave application form is submitted to the Payroll department, any eligible top-up benefits or earnings will automatically be paid from the Extraordinary Expense Fund.

General Illness or Sick Leave Request for Reimbursement

Please complete the request for reimbursement for short-term sick leave once the faculty, staff, or Postdoctoral Fellow has returned to work or after six months, whichever is earlier. You will need to provide the start and end dates of the sick leave.

Payment for Severance or Working Notice

The following details and supporting documentation are required as part of your application for reimbursement for severance/working notice:

  • A letter from the granting agency that funds have been discontinued or reduced.
  • The length of the severance or working notice period (start and end dates).
  • The portion of the severance or working notice period for which EEF funding is requested.
  • Confirmation that alternate funding sources are not available to fund the severance or working notice period requested.
  • The severance or working notice agreement letter with terms outlined and signed by the employee.

Questions?

Applications for EEF reimbursement and related queries should be directed to Stephanie Mah, Human Resources Benefits Specialist (604-822-6823).

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