Child Care Worker Retirement Benefits Regulation

Child Care Worker Retirement Benefits Regulation, M.R. 20/2011 The Community Child Care Standards Act , C.C.S.M. c. C158 Regulation 20/2011 Registered March 4, 2011 bilingual version (HTML) Table of Contents Section 1 Definitions 2 Pension plan for workers in child care centre 3 Grant in support of employer contributions to registered pension plan 3.1 Grant in support of employee contributions to registered pension plan 4 Grant in support of RRSP contributions by child care home licence holder 4.1 Additional grant in support of RRSP contributions 5 Grant in support of RRSP contributions by inclusion support worker 6 Additional retirement benefit 7 General provisions re grants 8 Coming into force Definitions 1(1) The following definitions apply in this regulation. "Act" means The Community Child Care Standards Act . («  Loi  ») "active member" means a member of a registered pension plan who is accruing a pension under the plan. (« participant actif ») "child care centre licence holder" means a non-profit corporation or cooperative that holds a valid licence to provide or offer child care in a child care centre. (« titulaire de licence de garderie ») "child care home licence holder" means an individual who holds a valid licence to provide or offer child care in a child care home. (« titulaire de licence de garderie familiale ») "registered pension plan" means a registered pension plan as defined in the Income Tax Act (Canada) that is registered under The Pension Benefits Act . (« régime de pension agréé ») "regular wage" means compensation paid or payable to an employee by their employer for work performed for the employer. It includes vacation pay and any other payment to which the employee is entitled under The Employment Standards Code , but does not include an overtime wage as defined in that Act. (« salaire normal ») "RRSP" means a registered retirement savings plan as defined in the Income Tax Act (Canada). (« REER ») 1(2) Subject to subsection (1), any word or expression defined in the Child Care Regulation , Manitoba Regulation 62/86, has the meaning assigned by that regulation when it is used in this regulation. 1(3) For the purpose of the definitions "child care centre licence holder" and "child care home licence holder" in subsection (1), a corporation, cooperative or individual holds a licence if they are named in the licence. M.R. 124/2020 Pension plan for workers in child care centre 2(1) Every child care centre licence holder must participate, as an employer, in a registered pension plan under which (a) active members are required to contribute at least 4% of their regular wages to the plan; (b) the licence holder is required to make employer contributions that are not less than 4% of the regular wages of the active members; (c) all employees of the licence holder are entitled to become members of the plan in accordance with subsection 21(19.2) of The Pension Benefits Act ; and (d) membership in the plan is compulsory, in accordance with subsections 21(19) and (19.1) of The Pension Benefits Act , for all employees of the licence holder who are entitled to join the plan, other than those to whom compulsory membership does not apply because of subsection 21(20) of that Act. 2(2) The licence holder must make employer contributions to the registered pension plan in accordance with the terms of the plan. 2(3) The licence holder must provide to the provincial director, upon receipt of a written request by the provincial director, evidence satisfactory to the provincial director that the licence holder is complying with subsections (1) and (2). 2(4) When applying for a licence or renewal of a licence for a child care centre, the applicant must provide evidence satisfactory to the provincial director that the applicant is complying with subsections (1) and (2). M.R. 124/2020 Grant in support of employer contributions to registered pension plan 3(1) In addition to any grants provided under the Child Care Regulation , the minister may, upon application by a child care centre licence holder who complies with section 2, pay a grant to cover the licence holder's cost of its employer contributions to its registered pension plan. 3(2) The amount payable under the grant is 4% of the regular wages that were earned after November 30, 2010, and for which the licence holder made employer contributions. 3(3) The minister may also pay a grant to cover associated administrative costs incurred by a licence holder who participates in a registered pension plan referred to in section 2, in an amount approved by the provincial director. M.R. 124/2020 ; 30/2022 ; 23/2023 Grant in support of employee contributions to registered pension plan 3.1(1) In addition to any grants provided under the Child Care Regulation , the minister may, upon application by a child care centre licence holder who complies with section 2, pay a grant to the licence holder for the purpose of reimbursing an employee for the cost of the employee's contributions to the licence holder's registered pension plan. 3.1(2) The amount payable under the grant is 2% of the employee's regular wages that are earned between October 1, 2011 and September 30, 2013, for which the employee makes contributions to the licence holder's registered pension plan. M.R. 224/2011 ; 124/2020 Grant in support of RRSP contributions by child care home licence holder 4(1) In addition to any grants provided under the Child Care Regulation , the minister may pay a grant to a child care home licence holder who contributes to an RRSP in respect of a year. 4(2) The amount payable under the grant to a licence holder for a year is the lesser of (a) 50% of the total of the amounts contributed by the licence holder to the RRSP for that year; and (b) the following amount, whichever is applicable: (i) for a licence holder who is operating a family child care home and is classified as an E.C.E. II or E.C.E. III, $1,700, (ii) for any other licence holder operating a family child care home, $1,500, (iii) for each licence holder who is operating a group child care home and is classified as an E.C.E. II or E.C.E. III, $1,300, (iv) for each other licence holder operating a group child care home, $1,100. 4(3) To be eligible for the grant, the licence holder must apply for it to the provincial director, in a form approved by the provincial director, on or before March 15 of the year immediately following the year in respect of which the grant is to be paid. 4(4) The licence holder's application must be accompanied by a copy of the receipt issued to the licence holder for income tax purposes for the RRSP contribution in respect of which the grant is to be paid. M.R. 124/2020 ; 30/2022 ; 23/2023 Additional grant in support of RRSP contributions 4.1(1) In addition to any grants provided under the Child Care Regulation , the minister may pay a grant under this section to a licence holder who receives a grant under section 4 in respect of a year. 4.1(2) The amount payable to a licence holder under subsection (1) is (a) $500 for each of 2021 and 2022; and (b) nil for any other year. M.R. 23/2023 Grant in support of RRSP contributions by inclusion support worker 5(1) In addition to any grants provided under the Child Care Regulation , the minister may pay a grant, once a year, to a child care home licence holder who hires a person (referred to in this section as the "inclusion support worker"), with the support of a staff enhancement grant referred to subsection 37(3.1) of that regulation, to provide support to a child with additional support needs or exceptional additional support needs. 5(2) The amount payable under the grant to a licence holder for a year is the least of the following amounts: (a) the total of the amounts contributed for that year by the licence holder to the inclusion support worker's RRSP; (b) 50% of the amounts contributed for that year to the inclusion support worker's RRSP, including the amounts referred to in clause (a); (c) 4% of the remuneration, excluding the amounts referred to in clause (a), paid by the licence holder to the inclusion support worker for that year. 5(3) For the purpose of subsection (2), if the licence holder reimburses the inclusion support worker for any part of the worker's contribution to an RRSP, that reimbursement is deemed to be a contribution by the licence holder to the worker's RRSP. 5(4) To be eligible for the grant, the licence holder must apply for it to the provincial director, in a form approved by the provincial director, on or before March 15 of the year immediately following the year in respect of which the grant is to be paid. 5(5) The licence holder's application must be accompanied by a copy of the receipt issued for income tax purposes for the RRSP contribution in respect of which the grant is to be paid. M.R. 124/2020 Additional retirement benefit 6(1) A child care centre licence holder must pay a retirement benefit to an employee who (a) retires as a child care worker after reaching the age of 65 years; or (b) retires after reaching the age of 55 years, but before the age of 65 years, where the employee's age at retirement plus years of service in Manitoba as a child care worker or child care home licence holder, as determined by the provincial director, is at least 80 years. 6(2) Subsection (1) does not apply in relation to an employee who was not employed as a child care worker immediately before the day this regulation came into force unless the employee retires after being employed as a child care worker for at least 12 months after that day. 6(3) The amount to be paid as a retirement benefit is the equivalent of (a) 40 days' pay; or (b) four days' pay for each year of full-time service (or a prorated portion of four days' pay for each year of part-time service, as determined by the provincial director) as a child care home licence holder or as a child care worker employed by a child care centre licence holder; whichever is less, computed at the regular wage level paid to the employee immediately before retirement. 6(4) For the purposes of determining (a) an employee's eligibility for a retirement benefit under clause (1)⁠(b); and (b) the amount of the retirement benefit under clause (3)⁠(b); the years of service are to include years of service before the coming into force of this section. 6(5) In addition to any grants paid under the Child Care Regulation , the minister may pay the following grants: (a) a grant to a child care centre licence holder to reimburse the licence holder for the amounts paid as retirement benefits under subsection (1); (b) a grant to a child care home licence holder upon their retirement as a child care home licence holder, equivalent to the amount that would be payable to them under subsection (1) if (i) they had retired, at the same age and with the same years of service, as an employee of a child care centre licence holder, and (ii) their regular wage, immediately before retirement, were equal to 80% of the licence holder's earnings potential based on the maximum fees and grants allowable for the number of spaces for which they were then licensed. M.R. 124/2020 General provisions re grants 7(1) The provincial director may establish procedures for applying for a grant under this regulation and for determining the amount of the grant to be paid. 7(2) The provincial director may require a licence holder, as a condition of any grant under this regulation, to provide documents or information sufficient to satisfy the provincial director that the licence holder (a) is in compliance with the Act, this regulation and the Child Care Regulation ; and (b) is eligible for the grant. M.R. 124/2020 Coming into force 8 This regulation comes into force on the day it is registered under The Regulations Act .