Your Pension Plan - Membership in the Plan - TPP
Most teachers who are employed in the public school system and/or community college system in Nova Scotia are required, as a condition of employment, to be members of the Teachers' Pension Plan. There are some exceptions. Federal income tax regulations and/or the rules of the pension plan do not permit the following groups to contribute to the pension plan:
- someone who has 35 or more years of pensionable service;
- someone who is 71 years of age or older;
- a pensioner who has returned to teach and teaches less than 70 days;
- someone in receipt of a pension from the Nova Scotia government plan.
In the first two cases above you cease to contribute in the month in which you met either of the conditions. If your regional centre for education inadvertently continues taking contributions, you should contact your payroll office. The regional centre for education will return these contributions to you.
A note of explanation may be in order regarding the "age 71" rule. This is the maximum age up to which the Canada Revenue Agency (CRA) permits contributions to be made. Whether or not you are permitted to be employed up to that age is a matter dealt with in collective agreements. It is not within the jurisdiction of the pension plan rules.
A "teacher" is defined as someone who holds a teacher's certificate or a teaching permit qualifying the person to teach in the public schools in the Province, including a vocational teacher's certificate or a vocational teaching permit. As well, a teacher is also someone who is employed by a regional centre for education or the Minister of Education in a teaching, supervisory or other professional capacity relating to education. Teachers employed by the following organizations are also members of the plan:
- Atlantic Provinces Special Education Authority
- Nova Scotia Teachers' Union
- Canadian Teachers' Federation
A teacher who is on secondment, e.g. working for a limited term in the Department of Education or with another organization, continues to be paid by the original employing regional centre for education and contributes to the Teachers' Pension Plan.