Perquisites Policy

• Owner:  Human Resources
• Approver:  Vice-President, Administration and Operations
• Approval Dates:  May 2015

I.    Purpose

The purpose of this policy is to outline the rules regarding the provision of perquisites (perks) to employees and members of the Board of Governors.

II.    Principles

The University does not permit the payment or reimbursement of perquisites if they are not in compliance with the Perquisites Directive mandated under the Broader Public Sector Accountability Act, 2010.  

III.    Scope

This policy applies to all employees, appointees and members of the Board of Governors.

IV.    Definitions

For the purposes of this policy, a perquisite refers to a privilege that is provided to an individual or to a group of individuals, provides a personal benefit, and is not generally available to others.

V.    Perquisites Specifically Prohibited

In accordance with the Perquisites Directive mandated under the Broader Public Sector Accountability Act, 2010, the University does not permit the payment or reimbursement of the following perquisites:

1.    Specific perquisites

·              Club memberships for personal recreation or socializing purposes such as fitness clubs, golf clubs or social clubs

·              Seasons tickets to cultural or sporting events

·              Clothing allowances not related to health and safety or special job requirements

·              Access to private health clinics, medical services outside of those provided by the Provincial Health Care System or by the employer’s group insured benefit plans

·              Professional advisory services for personal matters, such as tax or estate planning.

These privileges are not provided by any means, including:

·              an offer of employment letter, as a promise of a benefit,

·              an employment contract, or

·              a reimbursement of an expense.

2.    Any perquisites not specifically identified above but which are not related to business requirements.

3.     The following items are not considered perquisites for the purposes of this policy:

·              provisions of collective agreements

·              insured benefits

·              items generally available on a non-discriminatory basis for all or most employees (e.g. an employee assistance program, pension plans)

·              health and safety requirements (e.g. provision of work boots)

·              employment accommodations made for human rights and/or accessibility considerations (e.g. special workstations, work hours, religious holidays)

·              expenses covered under an organization’s rules on travel, meals and hospitality (established in accordance with the BPS Expenses Directive).

VI.    Accountability and Authorization

In limited and exceptional circumstances, where it is demonstrated to be a business related requirement for the effective performance of an individual’s job, a perquisite may be allowable.

In such circumstances the rationale must be documented and requires approval of one of the Vice President, Administration and Finance, the President or the Chair of the Board of Governors.  A record must be kept of all approved perquisites.

VII.    Jurisdiction

This policy falls under the jurisdiction of Vice President, Administration and Finance. The interpretation and application of this policy is the responsibility of the Assistant Vice President, Human Resources. The Vice President, Administration and Finance makes final decisions under this policy, where required.

VIII.    Next Review Date

This policy is subject to review every three (3) years, or earlier if required in order to meet legislative requirements.