Provincial Wage Enhancement Application Instructions Child Care Centre & Home Visitors (2015) TABLE OF CONTENTS INTRODUCTION Overview Purpose of Instructions Contact Deadline INSTRUCTIONS Step 1: Determine Eligibility Step 2: Enter Centre / Agency Information Step 3: Child Care Centre / Agency Operating Information Step 4: Mandatory Benefits Step 5: Employee Information Step 6: Review of Application Form Step 7: Certification Step 8: Page Layout & Printing Step 9: Submission Provincial Wage Enhancement Application Instructions (version 2015-04-10) 2 2 2 2 2 3 4 5 6 8 9 13 14 15 16 Page 1 INTRODUCTION Overview This grant initiative enhances wages in the licensed child care sector. The wage enhancement will benefit low-income child care program staff in the sector, help retain Registered Early Childhood Educators (RECEs), and support access to stable, high-quality child care programs for children in Ontario. The enhancement will also help close the wage gap between registered early childhood educators (RECEs) working in full-day kindergarten (FDK) programs and RECEs/child care professionals in licensed child care settings. The wage enhancement will support an increase of $1 per hour in 2015, plus 17.5percent benefits, with an additional increase in 2016. In addition, the Home Child Care Enhancement Grant (HCCEG) will support an increase of up to $10 per day in 2015 for licensed home child care providers. Purpose of Instructions The purpose of these instructions is to support operators in completing their wage enhancement application. Where non-text content has been presented in this document, the user is provided with a text alternative. Contact If you have any questions related to your application please contact: Jenny Vreugdenhil Information Management Assistant, Children’s Services jvreugdenhil@peterborough.ca (705) 748-8830 ext. 3222 Deadline Wage Enhancement Applications must be submitted no later than June 30, 2015 in order to be considered for wage enhancement funds. Applications submitted after June 30, 2015 will not be accepted. Provincial Wage Enhancement Application Instructions (version 2015-04-10) Page 2 INSTRUCTIONS You are only required to enter data in the green shaded cells. All other calculations will be performed automatically. The application form contains 100 rows to allow you to enter data for all eligible individuals/positions. At step 5, you will be provided with instructions on how to only show the rows where data has been entered for printing purposes. Please note that screen tips with definitions and explanations have been included for certain fields to help you complete this form. You can activate these screen tips by clicking on the cell. You can also move these screen tips to a different location on the application form if its placement makes it difficult for you to see other information on the application form. Figure 1 – Screen tips with instructions are activated when clicking on certain fields Provincial Wage Enhancement Application Instructions (version 2015-04-10) Page 3 Step 1: Determine Eligibility In order to successfully complete your wage enhancement application you must determine which of the positions in your licensed child care centre / agency are eligible for the enhancement. Full Wage Enhancement Eligibility Licensed child care centre positions are eligible for a full wage enhancement of $1 per hour plus 17.5% for statutory benefits if: 1. The position can be counted toward adult to child ratios under the Day Nurseries Act (DNA) this includes: Registered Early Childhood Educators; Program Staff; Supervisors (as approved by the Director in accordance with DNA requirement); and Other staff positions that are required to spend a minimum of 25% of the day in a position that can be counted ratio (this can include cooks, etc.). 2. As of October 31, 2014 the position has an associated wage rate of $25.27 per hour or less. Partial Wage Enhancement Eligibility Licensed child care centre / agency positions are eligible for a partial wage enhancement of less than $1 per hour plus 17.5% for statutory benefits if: 1. The position is one of the 4 categories listed under the full wage enhancement eligibility above; and 2. As of October 31, 2014 the position has an associated wage rate that is between $25.28 per hour and $26.26 per hour inclusive. These positions include permanent, full-time, part-time, contract and supply positions. Now that you have determined which of the positions in your licensed child care centre / agency qualify for the wage enhancement you can begin completing the form. Provincial Wage Enhancement Application Instructions (version 2015-04-10) Page 4 Step 2: Enter Centre / Agency Information Open the wage enhancement application form in excel and complete the centre / agency information shown below as well as a contact person who is able to answer questions in regards to the application form being submitted. CHILD CARE CENTRE / AGENCY INFORMATION Child Care Centre / Agency Name: Operator Name: Licence Number Auspice Type: Centre / Agency Mailing Address: CONTACT INFORMATION Name: Phone Number: Email Address: Child Care Centre ABC DEF Nursery 12345 Not-For Profit 123 Alphabet Street Toronto, Ontario M7A 1L2 Mary Smith (416) 416-4164 Mary.Smith@DEFNursery.ca Figure 2 – Sample data Provincial Wage Enhancement Application Instructions (version 2015-04-10) Page 5 Step 3: Child Care Centre / Agency Operating Information Using the drop-down menu, please indicate if the centre / agency opened before or after January 1, 2014. Figure 3 – Sample data If you answered "yes", please leave the next line blank which reads "If no, first full month it operated in 2014". Otherwise, an error message will appear as follows: "THIS ANSWER IS NOT CONSISTENT WITH THE PREVIOUS ANSWER" Figure 4 – Sample data If the child care centre / agency opened after January 1, 2014, please select "No", and proceed to the next line and enter the nearest full month it opened in 2014. For example, if the centre opened on May 15th please select "June". If the centre opened after October 31, 2014, it is not eligible for the 2015 wage enhancement. If the centre is opening sometime during the month of October, please enter "October" which is an exception that applies only to this month. If you fail to select a month, an error message will appear on the application form, as follows: "ERROR THE MONTH MUST BE ENTERED IN THE NEXT LINE". Figure 5 – Sample data Provincial Wage Enhancement Application Instructions (version 2015-04-10) Page 6 Once you've entered the information above, your centre's / agency's annualization rate will be calculated into the annualization factor (cell K26). This is necessary as the application form only collects the total number of hours worked from January 1st to October 31st. The annualization rate provides a "bump-up" to the hours worked to convert the reported hours into a January 1 to December 31 equivalent. Figure 6 - Sample data showing Centre / Agency operating information Next, proceed to entering the standard work week for centre staff in 2014, total operating capacity and total licensed capacity. For private home day care agencies (PHDC) , the operating capacity and licensed capacity fields should remain blank. Figure 7 - Sample data Provincial Wage Enhancement Application Instructions (version 2015-04-10) Page 7 Step 4: Mandatory Benefits Next proceed to entering the mandatory benefits provided to the employees. The Ministry of Education is funding up 17.5% for mandatory benefits. There are six benefit categories as noted below: 1. CPP (Canada Pension Plan), funded at 4.95% for employer contribution 2. EI (Employment Insurance), funded at 2.63% for employer contribution, which is 1.4 times the employee contribution 3. WSIB (Workers Safety & Insurance Board), funded at 1.10%. WSIB is optional for certain employers. 4. EHT (Employer Health Tax), funded at 1.23%. Certain employers are exempt. Where they are not, the following ranges exist based on total remuneration: Total Remuneration Rate Up to $200,000.00 0.98 % $200,000.01 to $230,000.00 $230,000.01 to $260,000.00 $260,000.01 to $290,000.00 $290,000.01 to $320,000.00 $320,000.01 to $350,000.00 $350,000.01 to $380,000.00 $380,000.01 to $400,000.00 Over $400,000.00 1.10 % 1.22 % 1.34 % 1.47 % 1.59 % 1.71 % 1.83 % 1.95 % Figure 8 - Employer Health Tax funding rate, based on remuneration 5. Vacation Pay, funded at 4% of gross pay per the Employment Standards Act. 6. Public Holiday Pay, funded at 3.59%, representing the following 9 days: New Year's Day, Family Day, Good Friday, Victoria Day, Canada Day, Labour Day, Thanks Giving, Christmas and Boxing Day. The illustrated sample below shows the mandatory benefits of a child care centre / agency that does not pay WSIB, is atthe top end of the EHT scale and has a higher public holiday pay rate. As the total is equal to 17.51%, this centre would be entitled to receive the maximum benefit rate of 17.50% ONLY. MANDATORY BENEFITS (FUNDED TO A MAX OF 17.50%) CPP (4.95%) 4.95% EI (2.63%) 2.63% WSIB (1.10%, where applicable) 0.00% EHT (up to 1.95%) 1.95% Vacation Pay (4.00%) 4.00% Public Holiday Pay (3.59%) 3.98% TOTAL 17.51% 17.50% Figure 9 - Sample data Provincial Wage Enhancement Application Instructions (version 2015-04-10) Page 8 Step 5: Employee Information Enter the following information for the eligible positions in the licensed child care centre: Position Description This field should contain sufficient information to allow you to provide additional information to the CMSM/DSSAB should it be requested New Position for Program Expansion From Jan 1 - Oct 31 (check box if yes) If a new position has been created due to the expansion of a program during the qualified period ONLY, please check the box by clicking on it. If yes, please use the "ROOM EXPANSION HOURS WORKED CALCULATOR" noted below and also located at cell C139 to correctly calculate the number of hours for the position. If this step is not completed, the position will be funded for hours that are significantly lower than what the operator would have expected for 2015. Category From the drop-down listing, please select from the eligible staff categories of RECE, Non-RECE, or Supervisor. If an individual works in a "combined" position, select the category that represents the largest portion of their time. For example, where an individual works part-time as an RECE 60% of the time, and Supervisor 40% of the time, select RECE. Hourly Wage Hourly wage paid to the employees on an hourly basis as of October 31, 2014. If the employee is on an annual salary, take the annual salary and divide it by the standard hours of work per year. # of Hours Worked This field should be limited to hours worked between January 1, 2014 and October 31, 2014. This excludes vacation time, statutory holiday pay and sick time. Please refer to the table below which illustrates the number of working days per month, as well as the number of cumulative number of days in the qualifying period. IN CALENDAR YEAR January February March April May June July August September October November December TOTAL Days Jan - Oct Days TOTAL Hours Jan - Oct Hours # of Working Days 22 19 21 20.64 21 21 22 21 21 22 20 21 251.64 210.64 1,824.40 1,527.15 Public Holidays 1 1 0 1.36 1 0 1 0 1 1 0 2 9.36 7.36 67.85 53.35 Weekend Days 8 8 10 8 9 9 8 10 8 8 10 8 104 86.00 754.00 623.50 Total 31 28 31 30 31 30 31 31 30 31 30 31 365.00 304.00 2,646.25 2,204.00 CUMULATIVE # OF DAYS IN QUALIFYING PERIOD Vacation Earned During the Month 0.88 0.77 0.81 0.85 0.85 0.81 0.88 0.81 0.85 0.88 0.77 0.88 10.04 8.38 72.78 60.79 # of Working Days (net of vacation) 21.12 18.23 20.19 19.80 20.15 20.19 21.12 20.19 20.15 21.12 19.23 20.12 241.60 202.26 1,751.62 1,466.36 Working Days 210.64 188.64 169.64 148.64 128 107 86 64 43 22 Stats Vacation 7.36 8.38 6.36 7.50 5.36 6.73 5.36 5.92 4 5.08 3 4.23 3 3.42 2 2.54 2 1.73 1 0.88 # of Working Days (net of Vacation) 202.26 181.14 162.91 142.72 122.92 102.77 82.58 61.46 41.27 21.12 Figure 10 - Sample data Provincial Wage Enhancement Application Instructions (version 2015-04-10) Page 9 The next table illustrates the maximum number of hours that should be reported on the application form based on three possible hours of work per day - 7 hours, 7.25 hours and 8 hours. Where the centre operates a different standard work week, please ensure that you use the # of working days (net of vacation) noted above multiplied by the # of hours of work per day. Month 7 hours/day 7.25 hours/day 8 hours/day January 1,415.80 1,466.36 1,618.05 February 1,267.99 1,313.28 1,449.13 March 1,140.37 1,181.10 1,303.29 April 999.03 1,034.71 1,141.75 May 860.46 891.19 983.38 June 719.38 745.08 822.15 July 578.04 598.68 660.62 August 430.23 445.60 491.69 Sept. 288.88 299.20 330.15 October 147.81 153.09 168.92 Figure 11 - Maximum # of Hours (January 1 to October 31) If your centre was open prior to January 1 2014, but expanded its program between January and October 31, 2014 (e.g. opened a new school-age room in September 2014) please use the ROOM EXPANSION HOURS WORKED CALCULATOR also located at row 139 to enter the partial hours for the staff in the new room(s). The following example assumes a program expansion that took place on April 15, 2014. This individual worked 870 hours from April 14th to October 31st. You need to take the 1,431.49 calculated hours and enter them in the middle of the table identifying the employee/position on the line that corresponds to that particular employee/position. Repeat this process for all impacted positions. Figure 12 - Sample data Figure 13 - Sample data Provincial Wage Enhancement Application Instructions (version 2015-04-10) Page 10 # of Weeks the Program Operates (If annually, enter 52) Please enter the program structure in this column. If the position supports a program that operates all year, please enter 52. If the position supports a part time program, for example a summer program, please enter the number of weeks the program operates. This data entry will ensure that the funding is calculated based on the correspondoning length of the programs. Program that operates in Nov/Dec ? ("Yes" or "No") Please enter "yes" or "no" for all programs irrespective if they are part-time or full-time programs, as follows: 1. If the position supports an annual program, select "Yes” 2. If the position support a program that does not operate between November and December (e.g. Summer only program), select "No" 3. If the position supports a program that runs between November 1st and December 31st, select "Yes" % of Time in Eligible Position If the individual works in an eligible position all the time, please enter 100%. If an individual works as a cook for 70% of the time and works as an Non-RECE for 30% of the time, please report 30%. Please note that the individual must work at least 25% of the day in a position that can be counted toward adult to child ratio. The following table is an illustration of 6 positions at Child Care Centre ABC and of particular interest position # 3 that works 50% of the time in an eligible position. Figure 14 - Sample data Once you’ve entered the information above the application template will generate the following information: Eligibility status = partial or full, depending on hourly rate Eligibility rate = up to $1.00 Annual Funded FTE = could be higher than 1.0 if the hours worked exceeds 1,467 hours from Jan 1st to Oct 31st Annualized salary component of the enhancement = up to $1.00 per hour for hours worked, Annualized benefit component of the enhancement = up to $0.175 per hour for all hours worked, or applicable percentage for your centre/agency to a maximum of 17.5% Total compensation = maximum wage enhancement entitlement which is the sum of the salary and benefit component Provincial Wage Enhancement Application Instructions (version 2015-04-10) Page 11 The following table is an illustration of the wage enhancement funding for the 6 positions applicable to Child Care Centre ABC. Figure 15 - Sample data Provincial Wage Enhancement Application Instructions (version 2015-04-10) Page 12 Step 6: Review of Application Form Prior to leaving the middle section of the application form, please review the "Summary" starting at cell K139. It contains a summary of the centre’s / agency's eligible positions and the total funding you are applying for in regards to salaries and benefits pending approval. Figure 16 - Sample data Provincial Wage Enhancement Application Instructions (version 2015-04-10) Page 13 Step 7: Certification Please complete the certification section stating that the information you have included in the application is accurate by checking the box and completing your signing authority's information. CERTIFICATION As a signing authority for this organization, I certify that the information included in this application is accurate and represents the positions that can be counted toward adult to child ratios under the Day Nurseries Act (DNA) as of October 31, 2014. Name of Signing Authority: Mary Smith Title: Child Care Centre Administrator Date: 16-May-15 Figure 17 - Sample data Provincial Wage Enhancement Application Instructions (version 2015-04-10) Page 14 Step 8: Page Layout & Printing Prior to printing or submitting your application form, please go to cell A36 and left click on the symbol to the right of the "Filter" button. This gives you the ability to only show the rows that contain information. Figure 18 - Sample data Please ensure that only the "Show" option contains a check mark. You can remove the other checkmark, by left clicking on the box beside "hide". Figure 19 - Sample data Provincial Wage Enhancement Application Instructions (version 2015-04-10) Page 15 Step 9: Submission Submit the completed application to [insert CMSM/DSSAB information]. The information that you have provided is subject to review by the CMSM/DSSAB prior to/or after granting the wage enhancement funding to the centre / agency. The CMSM/DSSAB will communicate the approved amount through returning the application form with the bottom portion of the form completed. Figure 20 - Sample data Provincial Wage Enhancement Application Instructions (version 2015-04-10) Page 16