> Pension and Benefits Deduction

Pension and Benefits Deduction

To assist you in budgeting and determining the deduction amounts for pension, active employee benefits, optional coverage, as well as taxable benefit for group insurance to be reported through payroll.
The cost of benefits changes annually because group insurance renews annually.  To access the group insurance cost, please go to Budgeting tools for Treasurers. This will enable you to calculate the employer and employee costs.
“Pensionable Earnings” (PE) are equal to 100% of salary, except for ministers living in a manse where pensionable earnings are 140% of salary.
Benefit CategoryPaid ByRate for 2024
Pension ContributionsActive Member6%
Pension ContributionsEmployer9%
BASIC Benefits (health, dental, life-insurance)Employer7.77%
Restorative Care PlanEmployer1.35%
Employer IndemnityEmployer0.14%
Long-Term DisabilityActive Member2.33%
Optional LifeActive Member under the age of 65See table below*
Optional Spousal LifeActive Member under the age of 65 when spouse is under the age of 65See table below*
Optional AD&DActive Member under the age of 65See table below**
Pensioner Health and DentalPensionerSingle/month: $100.95
Family/month: $203.63

Plus PST if applicable

*Optional Life Insurance (Member & Spouse) - MONTHLY amounts

Available in units of $10,000

  • up to $500,000 for a member with first $100,000 without evidence of insurability
  • up to $150,000 for spouse/partner with first 10,000 without evidence of insurability
AgeNon-Smoker, MaleSmoker, MaleNon-Smoker, FemaleSmoker, Female
up to 300.501.000.300.40

**Optional Accidental Death & Dismemberment

Available in $10,000 units up to $250,000.

  • Member Only (Single): $0.30 per $10,000 (monthly)
  • Member & Family: $0.50 per $10,000 (monthly)

Quick Links

Budgeting Tools for Treasurers →
Enable you to calculate the employer and employee costs

Didn’t find what you were looking for? Here are some other Employer resources.

ADP Payroll Support

Get information about how the ADP Service provider processes your payroll.
Payroll Support →

Becoming an Organizational or Conditional Employer

Learn about eligibility and how to enroll in becoming an Organizational or Conditional Employer
Become Employer →

We’re here if you need us

Get answers to your pension or benefits questions and find out how to get in touch with us.

Learn More →
Copyright © 2021 - All Rights Reserved - The United Church of Canada
Privacy Policy