Extraordinary expense fund

Grant- and contract-funded staff and 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).

Postdoctoral fellows (employees and 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. Postdoctoral fellow employees and award recipients are not covered under the long-term disability plan.

Payment for unexpected severance or working notice arrangements is available, except for postdoctoral fellow employees or award recipients.

Grant- and contract-funded staff and faculty

Top-up salary is paid during maternity, parental, or adoption leave for those who are in receipt of Employment Insurance in accordance with the UBC Supplemental Employment Benefits top-up plan for their employment group.

To initiate the leave and request top-up benefits, grant- and contract- funded staff and faculty should review the relevant page below for more details. 

Postdoctoral fellows employees and award recipients

Postdoctoral fellows employees and award recipients must complete a Maternity/Parental/Adoption Leave Application form (doc) and provide it to their department administrator who will forward it to UBC's faculty relations department. 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.

• Maternity, parental and adoption leave
• Maternity, parental and adoption leave for Academic Executives, Faculty and Postdoctoral Fellows (employees)
• Maternity, parental and adoption leave for Postdoctoral Fellows (award recipients) 

Postdoctoral fellow award recipients

Maternity, parental, or adoption leave benefits equivalent to 95% of the portion of their total award paid out as earnings will be paid as follows.

• Maternity leave 
  Weeks paid: 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
  Weeks paid: The lesser of 20 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)
  Weeks paid: The lesser of 20 weeks or until the end of the appointment

Effective April 1, 2024, the contribution percentage is 0.25% for Tri-Agency grant- or contract-funded employees, as well as postdoctoral employee and award recipients. For Non Tri-Agency grant- or contract-funded employees, the contribution percentage is also 0.25%.

History of extraordinary expense fund rates

• Effective April 1, 2024
  Tri-Agency rate: 0.25%
  Non Tri-Agency rate: 0.25%
• Effective July 1, 2022
  Tri-Agency rate: 0.40%
  Non Tri-Agency rate: 0.30%
• Effective April 1, 2020
  Tri-Agency rate: 0.75%
  Non Tri-Agency rate: 0.70%
• Effective April 1, 2019
  Tri-Agency rate: 0.60%
  Non Tri-Agency rate: 0.90%
• Effective April 1, 2017
  Tri-Agency rate: 0.60%
  Non Tri-Agency rate: 0.80%

Fund sources

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

• Postdoctoral employees – EEF contributions are collected from grant and research worktags where salary expenses are being charged to.
• Postdoctoral fellow award recipients who receive their earnings through UBC – EEF contributions are collected from department/faculty where benefit expenses are being charged to.
• Postdoctoral fellow award recipients who receive funding directly from a source external to UBC – EEF contributions are collected from department/faculty under the earnings expense line.

Examples

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

• 0.25% x $45,000 = $112.50/year or $9.38/month for Tri-Agency grant- or contract-funded employees.
• 0.25% x $45,000 = $112.50/year or $9.38/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 worktag 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

• FD210 Tri-Agency

Non Tri-Agency fund codes

• FD200 Sponsored Research
• FD220 Unrestricted Research
• FD300 Specific Purpose
• All other funds (excluding FD200, FD210, FD220, FD300) **

** Applies to postdoctoral fellows (employees and award recipients) only.

EEF and Other Benefits Charged to Alternative Funds

There are some departments that may require the cost of benefits, including EEF, to be charged to an alternative source of funds than the funds that are being charged for the employee salaries. This may be due to restrictions of the funding sources (i.e. grants or fellowships that may not allow coverage of benefits costs) or an agreement between more than one department to share salary costs, but only one department cover the benefits costs.

In Workday, departments will be unable to allocate an alternative source of funding to cover the benefits costs.  Therefore, the benefits cost will be charged to the same funds as the employee salaries.

In order to allocate the benefits costs to an alternative funding source, departments are responsible for manually transferring the benefits costs using an accounting journal in Workday.  This may be done on a monthly, quarterly or year-end basis. 

Login to Workday

For workday resources and help visit the Integrated Service Centre.

In addition, postdoctoral employees and 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 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 postdoctoral fellows), 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 UBC's human resources or faculty relations departments.
• 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.

To determine which EEF reimbursement request form to complete, please refer to the fund code for the worktag 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.

For Tri-Agency fund codes see Contribution Amounts. 

Grant holders don't 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 UBC's payroll department, any eligible top-up benefits or earnings will automatically be paid from the Extraordinary Expense Fund.

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.

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.