Public Employees Pension Plan Regulations, 2015, P-36.2 Reg 2

1 PUBLIC EMPLOYEES PENSION PLAN, 2015 P-36.2 REG 2 The Public Employees Pension Plan Regulations, 2015 being Chapter P-36.2 Reg 2 (effective June 25, 2015) as amended by Saskatchewan Regulations 12/2016, 16/2018, 59/2018, 16/2020, 128/2020, Errata Notice published in the July 24, 2020 Gazette and by Saskatchewan Regulations 3/2022, 79/2023, 106/2023, 47/2024, 14/2025 and 80/2025. NOTE: This consolidation is not official. Amendments have been incorporated for convenience of reference and the original statutes and regulations should be consulted for all purposes of interpretation and application of the law. In order to preserve the integrity of the original statutes and regulations, errors that may have appeared are reproduced in this consolidation. 2 PUBLIC EMPLOYEES P-36.2 REG 2 PENSION PLAN, 2015 Table of Contents 1 Title 11 Variable benefits 2 Interpretation 11.1 Variable payment life annuity 3 Designation of participating employers and employees 12 Board-elected variable benefit 4 Application of The Superannuation (Supplementary 13 Specified participating employer and employees Provisions) Act 14 Beneficiaries 5 Voluntary contributions 15 Attachments 6 Contributions re leave of absence 16 R.R.S. c.P-36.2 Reg 1 repealed 7 Contributions re disability income plan benefits 17 Coming into force 8 Transfers to plan Appendix 9 Small benefits Table 1 Participating Employers and Employees 10 Prescribed pension benefits Table 2 Participating Employers Table 3 3 PUBLIC EMPLOYEES PENSION PLAN, 2015 P-36.2 REG 2 CHAPTER P-36.2 REG 2 The Public Employees Pension Plan Act Title 1 These regulations may be cited as The Public Employees Pension Plan Regulations, 2015. Interpretation 2(1) In these regulations: “Act” means The Public Employees Pension Plan Act; “locked-in retirement account” means a locked-in retirement account contract as defined in section 29 of The Pension Benefits Regulations, 1993; “registered retirement savings plan” means a registered retirement savings plan as defined in section 146 of the Income Tax Act (Canada); “Table” means a Table set out in the Appendix; “year’s maximum pensionable earnings” means the Year’s Maximum Pensionable Earnings as defined in the Canada Pension Plan. (2) For the purposes of clause 2(l) of the Act, “bonus” does not include a lump sum payment that is payable by a participating employer to a member pursuant to a collective bargaining agreement that provides that the lump sum payment is not pensionable. (3) For the purposes of clause 13(2)(a) of the Act, “sickness or disability”, in relation to a member, means suffering from a physical or mental impairment that prevents the member from performing the duties of the employment in which the member was engaged before the commencement of the impairment. (4) For the purposes of the Act and in these regulations, “employee” includes: (a) a senior justice of the peace appointed pursuant to The Justices of the Peace Act, 1988; and (b) a justice of the peace appointed pursuant to The Justices of the Peace Act, 1988 who is not a court official; but does not include a justice of the peace appointed pursuant to The Justices of the Peace Act, 1988 who is a court official. 5 Jne 2015 cP-36.2 Reg 2 s2; 13 Mar 2020 SR 16/2020 s3. 4 PUBLIC EMPLOYEES P-36.2 REG 2 PENSION PLAN, 2015 Designation of participating employers and employees 3(1) For the purposes of subsection 10(1) of the Act: (a) the employers listed in column 2 of Table 1 are designated as participating employers; and (b) the employees or categories of employees listed in column 3 of Table 1 opposite a participating employer are designated as employees of that participating employer who are entitled to be members of the plan. (2) Subsection 10(4) of the Act does not apply to an employee who, at the time the employee becomes a member of the plan, is: (a) making contributions pursuant to a superannuation Act within the meaning of The Superannuation (Supplementary Provisions) Act; and (b) designated as an employee who is entitled to be a member of the plan pursuant to clause (c) or (d) in column 3 of item 4 of Table 1. 5 Jne 2015 cP-36.2 Reg 2 s3. Application of The Superannuation (Supplementary Provisions) Act 4 For the purposes of subsection 10(4) of the Act, section 47.5 of The Superannuation (Supplementary Provisions) Act applies to members of the plan. 5 Jne 2015 cP-36.2 Reg 2 s4. Voluntary contributions 5(1) If the amount standing to the credit of a member is vested pursuant to section 18 of the Act, the member may make voluntary contributions in any of the following ways: (a) by lump sum transfer from a registered retirement savings plan or from a locked-in retirement account; (b) by payroll deduction; (c) by transfer from a pension plan pursuant to section 15 of the Act. (2) If the amount standing to the credit of a member is not vested pursuant to section 18 of the Act, the member may apply to the board to make voluntary contributions in any manner that the board specifies. 5 Jne 2015 cP-36.2 Reg 2 s5. Contributions re leave of absence 6(1) A member described in subsection 14(1) of the Act may make contributions to the plan on returning to work after a leave of absence in any of the following ways: (a) by lump sum transfer from a registered retirement savings plan or from a locked-in retirement account; (b) by lump sum payment by personal cheque; (c) by payroll deduction for a period equal to the period of leave or for a period agreed on by the board. 5 PUBLIC EMPLOYEES PENSION PLAN, 2015 P-36.2 REG 2 (2) A lump sum transfer, a lump sum payment or the first payment by payroll deduction pursuant to subsection (1) must be made not later than 90 days after the member returns to work. 5 Jne 2015 cP-36.2 Reg 2 s6. Contributions re disability income plan benefits 7 A member described in subsection 14(2) of the Act shall remit the contributions required by that subsection to the board not later than the fifteenth day of the month that follows the month with respect to which the contributions are made. 5 Jne 2015 cP-36.2 Reg 2 s7. Transfers to plan 8(1) Any amount transferred to the plan pursuant to section 15 of the Act that is locked in immediately before the transfer remains locked in. (2) Any amount transferred to the plan pursuant to section 16 of the Act is locked in. 5 Jne 2015 cP-36.2 Reg 2 s8. Small benefits 9 The board may pay to a person entitled to a pension benefit an amount equal to the amount standing to the credit of a member if the amount standing to the credit of the member does not exceed the maximum amount determined pursuant to subsection 39(1) of The Pension Benefits Act, 1992. 5 Jne 2015 cP-36.2 Reg 2 s9. Prescribed pension benefits 10(1) Subject to subsection (2), for the purposes of clause 5(1)(g) of the Act, a variable benefit that meets the requirements of section 11 is a prescribed pension benefit that the board may provide. (2) For the purposes of clause 5(1)(g) and subsection 20(4.1) of the Act, a board-elected variable benefit that meets the requirements of sections 11 and 12 is a prescribed pension benefit that the board may provide. (3) For the purposes of clause 5(1)(g) of the Act, a non-resident pension benefit that meets the requirements of subsection (4) is a prescribed pension benefit that the board may provide. (4) A person who is entitled to a pension benefit under the plan may elect to receive a non-resident pension benefit that is a single amount equal to the amount standing to the credit of the person in the fund if that person: (a) has not commenced receiving a pension benefit; and (b) meets all of the requirements of section 26.1 of The Pension Benefits Regulations, 1993. (5) Subject to subsection (2), for the purposes of clause 5(1)(g) of the Act, a variable payment life annuity that meets the requirements of section 11.1 is a prescribed pension benefit that the board may provide. 5 Jne 2015 cP-36.2 Reg 2 s10; 4 Mar 2016 SR 12/2016 s3; 24 Dec 2020 SR 128/2020 s3; 5 Jly 2024 SR 47/2024 s3. 6 PUBLIC EMPLOYEES P-36.2 REG 2 PENSION PLAN, 2015 Variable benefits 11(1) In this section: “variable benefit” means a pension benefit that: (a) is payable from a variable benefit account to a member or to the specified beneficiary of a deceased member; (b) with respect to a calendar year, is in an amount elected by the member that is not less than the minimum amount determined for that calendar year; (c) meets the requirements of paragraph 8506(1)(e.1) of the Income Tax Regulations (Canada); and (d) meets the requirements of section 29.2 of The Pension Benefits Regulations, 1993; “variable benefit account” means the amount standing to the credit of a member with respect to which the member has elected to receive a variable benefit. (2) Subject to subsection (3), a member may elect to receive a variable benefit from the plan by transferring all or any part of the amount standing to the credit of the member in the fund to a variable benefit account. (3) An amount standing to the credit of a member in the fund shall not be transferred to a variable benefit account unless: (a) the member: (i) ceases to be employed by a participating employer; (ii) is entitled to retire and receive a prescribed pension benefit; and (iii) subject to subsections (4) and (5), designates a beneficiary; (b) the amount standing to the credit of the member in the fund is greater than the maximum amount mentioned in section 9; and (c) the member’s spouse has signed a consent to the transfer in Form 2.01 pursuant to The Pension Benefits Regulations, 1993 and the consent has been filed with the board. (4) Subject to subsection (5), a member may revoke a designation of a beneficiary by designating a different beneficiary. (5) If a member who elects to receive a variable benefit has a spouse, the beneficiary must be the spouse unless a spouse’s waiver in Form 2.02 pursuant to The Pension Benefits Regulations, 1993 has been signed by the spouse and filed with the board. (6) Subject to subsections (7) and (8), at any time after a member elects to receive a variable benefit: (a) the member may, to the extent permitted pursuant to the Income Tax Act (Canada), transfer from the member’s variable benefit account all or any part of the amount standing to the credit of the member in the variable benefit account to any plan, fund or contract that permits the transfer; and 7 PUBLIC EMPLOYEES PENSION PLAN, 2015 P-36.2 REG 2 (b) if there is an amount standing to the credit of the member in the variable benefit account, the member may, to the extent permitted pursuant to the Income Tax Act (Canada), transfer to the variable benefit account all or any part of an amount standing to the credit of the member in any plan, fund or contract that permits the transfer. (7) If, after electing to receive a variable benefit, a member becomes employed by a participating employer, during the period of that employment, the member: (a) shall make contributions to the fund in accordance with section 11 of the Act with respect to that employment; and (b) is not entitled to transfer any amount standing to the credit of the member in the fund into the variable benefit account. (8) After a member’s employment with a participating employer mentioned in subsection (7) terminates, the member may transfer an amount standing to the credit of the member in the fund: (a) to the variable benefit account; (b) to the extent permitted by the Income Tax Act (Canada), to any plan, fund or contract that permits the transfer; or (c) in portions determined by the member, to any combination of the variable benefit account and plans, funds and contracts described in clause (b). (9) For the purpose of dividing a variable benefit on the breakdown of the spousal relationship of a member, each reference in section 24 of the Act to the amount standing to the credit of the member is a reference to the amount standing to the credit of the member in the variable benefit account. (10) After the death of a member who has elected to receive a variable benefit: (a) if the member had a specified beneficiary, the variable benefit is to be paid to the specified beneficiary in accordance with the Income Tax Regulations (Canada); or (b) if the member did not have a specified beneficiary, the amounts that may be paid out of the variable benefit account are to be paid: (i) to the designated beneficiary of the member; or (ii) if there is no designated beneficiary, to the estate of the member. 5 Jne 2015 cP-36.2 Reg 2 s11. Variable payment life annuity 11.1(1) In this section, “variable payment life annuity” means a pension benefit that: (a) is payable from a variable payment life annuity fund established by the board for the purpose of providing a variable payment life annuity to a member or to the surviving spouse or beneficiary of a deceased member; 8 PUBLIC EMPLOYEES P-36.2 REG 2 PENSION PLAN, 2015 (b) provides monthly payments: (i) to a member for the life of the member; and (ii) if the variable payment life annuity provides for payments to a surviving spouse or beneficiary, to the surviving spouse or beneficiary after the death of the member in accordance with the terms and conditions of the variable payment life annuity; (c) is a variable amount that is adjusted annually, not later than 90 days after the end of the previous fiscal year of the variable payment life annuity fund from which the amount is paid, based on the investment performance and mortality experience of, and mortality assumptions with respect to, that fund; and (d) meets the requirements of paragraph 8506(1)(e.2) of the Income Tax Regulations (Canada). (2) Subject to subsection (3), a member may elect to receive a variable payment life annuity from the plan by transferring all or any part of the amount standing to the credit of the member in the fund to a variable payment life annuity fund established by the board. (3) An amount standing to the credit of a member in the fund shall not be transferred to a variable payment life annuity fund unless: (a) the member: (i) ceases to be employed by a participating employer; (ii) is entitled to retire and receive a prescribed pension benefit; and (iii) subject to subsections (4) to (7), designates a beneficiary; and (b) the amount being transferred to the variable payment life annuity fund is greater than the minimum amount and less than the maximum amount that the variable payment life annuity fund is authorized to receive by the terms and conditions under which it was established. (4) Subject to subsection (5), a member who elects to receive a variable payment life annuity must choose a variable payment life annuity that is: (a) a single life variable payment life annuity that ceases to be paid after the death of the member; (b) a joint life variable payment life annuity that provides for payment to the surviving spouse of the member, after the expiry of any payments to which the surviving spouse may be entitled pursuant to clause (c), of one of the following percentages of the amount that would have been paid to the member: (i) 60%; (ii) 100%; or 9 PUBLIC EMPLOYEES PENSION PLAN, 2015 P-36.2 REG 2 (c) a variable payment life annuity that continues to be paid to the surviving spouse or beneficiary of the member until the expiration of one of the following periods that is chosen by the member and that commences on the date on which the variable payment life annuity commences: (i) 0 years; (ii) 5 years; (iii) 10 years; (iv) 15 years. (5) A member who has a spouse at the time of electing to receive a variable payment life annuity must elect to receive a joint life variable payment life annuity that provides for payment to the surviving spouse on the death of the member of a variable payment life annuity that is at least 60% of the amount payable to the member unless the member’s spouse has signed a consent to the transfer in the form prescribed pursuant to The Pension Benefits Act, 1993 and the consent has been filed with the board. (6) Subject to subsection (7), a member may revoke a designation of a beneficiary by designating a different beneficiary. (7) If a member who elects to receive a variable payment life annuity has a spouse, the beneficiary must be the spouse unless a spouse’s waiver in the form prescribed pursuant to The Pension Benefits Act, 1993 is signed by the spouse and filed with the board. (8) If, after electing to receive a variable payment life annuity, a member becomes employed by a participating employer, during the period of that employment, the member: (a) shall make contributions to the fund in accordance with section 11 of the Act with respect to that employment; and (b) is not entitled to transfer any amount standing to the credit of the member in the fund, other than the amount with respect to which the member has elected to receive a variable benefit as defined in section 11 of these regulations, into the variable payment life annuity fund until the member’s employment with a participating employer terminates. (9) After the death of a member who has elected to receive a variable payment life annuity, if there are remaining payments to be made out of the variable payment life annuity fund and there is no designated beneficiary, the payments are to be made to the estate of the member. (10) If a beneficiary of a variable payment life annuity is the estate of the member or of the surviving spouse of the member, the board may, on the written request of the administrator of the estate: (a) cease making monthly payments; and (b) make a lump sum payment equal to the present value, at the time the amount is paid, of the monthly payments that as a consequence of the payment, cease being made. 5 Jly 2024 SR 47/2024 s4. 10 PUBLIC EMPLOYEES P-36.2 REG 2 PENSION PLAN, 2015 Board-elected variable benefit 12(1) In this section: “board-elected variable benefit” means a prescribed pension benefit that is elected by the board on behalf of a member pursuant to subsection 20(4.1) of the Act; “election” means an election made by the board on behalf of a member pursuant to subsection 20(4.1) of the Act for the member to receive a board-elected variable benefit. (2) Subject to subsections (3) to (10), section 11 applies to board-elected variable benefits. (3) For the purposes of applying section 11, paragraph 8506(1)(e.1) of the Income Tax Regulations (Canada) and section 29.2 of The Pension Benefits Regulations, 1993 to a board-elected variable benefit, a reference in either of those provisions to an action by a member is deemed to be a reference to an action taken by the board on behalf of the member. (4) For the purposes of applying clause (a) of the definition of “variable benefit” in section 11, if the member has a spouse who is the member’s designated beneficiary, the spouse is deemed to be the specified beneficiary of the member. (5) Subject to subsection (10), for the purposes of applying clause (b) of the definition of variable benefit in section 11 to a board-elected variable benefit, the amount that the board elects on behalf of the member shall be the minimum amount determined for that calendar year. (6) For the purposes of applying the definition of “variable benefit account” in section 11 to a board-elected variable benefit, the variable benefit account is the amount standing to the credit of the member with respect to whom the board has made an election. (7) For the purposes of applying subsection 11(2) to a board-elected variable benefit, the transfer of the amount standing to the credit of a member to a variable benefit account is deemed to be the election by the board on behalf of the member. (8) Subsections 11(7) and (8) do not apply to a board-elected variable benefit. (9) For the purposes of applying subsection 11(10), if the member dies leaving a spouse, the member’s spouse is deemed to be the specified beneficiary of the member. (10) If a member to whom this section applies had elected, pursuant to clause 9(2)(d) of the Act, to participate in one or more specialty funds, the board shall: (a) in each calendar year, withdraw a portion of the minimum amount from each specialty fund in accordance with the member’s allocation; and (b) continue to invest any amount standing to the credit of the member in accordance with the member’s allocation. 5 Jne 2015 cP-36.2 Reg 2 s12. 11 PUBLIC EMPLOYEES PENSION PLAN, 2015 P-36.2 REG 2 Specified participating employer and employees 13(1) In this section: “effective date” means June 25, 2015; “election” means an election by a former plan member pursuant to the former plan before the effective date with respect to: (a) voluntary contributions to the former plan; (b) a transfer of an amount into or out of the former plan; (c) retirement; or (d) the amount of a variable benefit; “former plan” means the Capital Pension Plan as registered pursuant to The Pension Benefits Act, 1992 as plan number 0395624, as that plan exists on the effective date; “former plan member” means a person who has an amount standing to his or her credit pursuant to the defined contribution provision of the former plan on the effective date, but does not include a person who is a member of the former plan solely for the purpose of receiving an annuity pursuant to the former plan; “specified participating employer” means an employer that participated in the former plan on the effective date and became a participating employer with respect to one or more former plan members for the purposes of subsection 10(1) of the Act on the effective date. (2) For the purposes of subsection 10(5) of the Act, the membership in the former plan of every former plan member is terminated on the effective date. (3) The amount standing to the credit of every former plan member whose membership in the former plan is terminated pursuant to subsection (2): (a) is transferred to the fund on the effective date in accordance with subsection (4); and (b) on transfer into the fund, is an amount standing to the credit of the member in the fund on the effective date. (4) On the effective date, the administrator of the former plan shall transfer assets to the fund in an amount that is equal in value to the aggregate of the amounts required to be transferred into the fund pursuant to subsection (3). (5) Until a member who is a former plan member makes an election pursuant to subsection 9(2) of the Act for the purposes of the investment of the amount standing to the credit of the member, the amount standing to the credit of a member that has been transferred to the fund pursuant to subsection (3) is to be allocated: (a) with respect to the amount standing to the credit of the member on the effective date in the investment fund of the former plan known as the Pre-Retirement Fund, to the specialty fund known as the Money Market Fund; and (b) with respect to every other amount standing to the credit of a member on the effective date, to the specialty fund designated pursuant to clause 9(1)(b) of the Act. 12 PUBLIC EMPLOYEES P-36.2 REG 2 PENSION PLAN, 2015 (6) An agreement with respect to the amount of contributions for the purposes of the former plan by a specified participating employer and a former plan member that is in existence on the day before the effective date is deemed to be an agreement for the purposes of clause 11(3)(a) of the Act that provides for the amount of contributions to the fund. (7) Until a member who is a former plan member makes an election pursuant to subsection 9(2) of the Act for the purposes of the investment of the contributions of the member in the fund, the contributions of the member to the fund after the effective date are to be allocated: (a) if the member has directed the investment of contributions in the investment fund of the former plan known as the Pre-Retirement Fund, to the specialty fund known as the Money Market Fund; and (b) with respect to contributions other than contributions allocated pursuant to clause (a), to the specialty fund designated pursuant to clause 9(1)(b) of the Act. (8) An election by a member who is a former plan member may be acted on by the board as if the election were made pursuant to the Act. (9) For the purposes of section 21 of the Act, a designation of a beneficiary by a member pursuant to the former plan is a designation of a beneficiary by the member that may be accepted by the board if the designation otherwise complies with that section. 5 Jne 2015 cP-36.2 Reg 2 s13. Beneficiaries 14 On the death of a member, a beneficiary shall provide the board with the following documents, in addition to any other requirements established by the Act or the regulations, in order to establish the beneficiary’s entitlements pursuant to the Act: (a) a notarial copy of the death certificate; (b) if the beneficiary is a spouse within the meaning of subclause 2(m)(i) of the Act, a notarial copy of the marriage certificate; (c) if the beneficiary is a spouse within the meaning of subclause 2(m)(ii) of the Act, a statutory declaration setting out the facts establishing the relationship of the beneficiary and the deceased member; (d) if the deceased member was divorced, the original certificate or decree of divorce or a copy that is notarized or certified by the proper official of the court that issued the certificate or decree; (e) if the beneficiary is not a spouse, a statutory declaration setting out the facts establishing the identity of the beneficiary. 5 Jne 2015 cP-36.2 Reg 2 s14. Attachments 15 For the purposes of clause 23(3)(b) of the Act, the cost of complying with an attachment is $45. 5 Jne 2015 cP-36.2 Reg 2 s15. 13 PUBLIC EMPLOYEES PENSION PLAN, 2015 P-36.2 REG 2 R.R.S. c.P-36.2 Reg 1 repealed 16 The Public Employees Pension Plan Regulations are repealed. 5 Jne 2015 cP-36.2 Reg 2 s16. Coming into force 17(1) Subject to subsection (2), these regulations come into force on June 25, 2015. (2) If these regulations are filed with the Registrar of Regulations after June 25, 2015, these regulations come into force on the day on which they are filed with the Registrar of Regulations but are retroactive and are deemed to have been in force on and after June 25, 2015. 5 Jne 2015 cP-36.2 Reg 2 s17. Appendix TABLE 1 Participating Employers and Employees Item Participating Employer Employees Entitled to be Members of Plan 1 district health boards the employees of the employer who, established or deemed on June 30, 1997, were members of to have been established the Public Employees (Government pursuant to The Health Contributory) Superannuation Plan and Districts Act were entitled to make contributions to that plan 2 Saskatchewan Government the employees of the employer who, Insurance on June 30, 1997, were members of the Public Employees (Government Contributory) Superannuation Plan and were entitled to make contributions to that plan 3 University of Saskatchewan the employees of the employer who, on June 30, 1997, were members of the Public Employees (Government Contributory) Superannuation Plan and were entitled to make contributions to that plan 14 PUBLIC EMPLOYEES P-36.2 REG 2 PENSION PLAN, 2015 Item Participating Employer Employees Entitled to be Members of Plan 4 the employers set out in (a) employees who, on June 30, 1997, Table 2 were members of the Public Employees (Government Contributory) Superannuation Plan or were entitled to be members of that plan; (b) permanent and non-permanent employees who are hired on or after July 1, 1997; (c) employees who are entitled to participate in The Additional Pension Contribution Program established, operated, administered and managed by the Public Employees Benefits Agency pursuant to The Financial Administration Act, 1993; (d) employees with respect to whom an agreement has specified the amount of contributions to be made to the plan 5 DirectWest Publishers Ltd. (a) employees who, on June 30, 1997, were members of the Public Employees (Government Contributory) Superannuation Plan or were entitled to be members of that plan; (b) permanent and non-permanent employees who are hired on or after July 1, 1997 and who: (i) are members of a union that bargains collectively on behalf of the employees; or (ii) are not members of another pension plan 6 Repealed. 4 Mar 2016 SR 12/2016 s4. 7 Water Security Agency the employee employed as president who, immediately before becoming an employee of the Water Security Agency, was a member of the plan and was entitled to make contributions to the plan 15 PUBLIC EMPLOYEES PENSION PLAN, 2015 P-36.2 REG 2 Item Participating Employer Employees Entitled to be Members of Plan 8 Saskatoon Regional Health employees: Authority (a) who, immediately before becoming employees of the Saskatoon Regional Health Authority, were employed by the Ministry of Health in connection with tuberculosis control, were members of the plan and were entitled to make contributions to the plan; and (b) who elect to remain members of the plan 9 Saskatchewan Cancer Agency (a) employees who, immediately before the coming into force of The Cancer Agency Act, were employees of the Saskatchewan Cancer Foundation, were members of the plan and were entitled to make contributions to the plan; and (b) permanent and non-permanent employees hired on or after the day on which The Cancer Agency Act came into force, other than employees who, immediately before becoming employees of the Saskatchewan Cancer Agency, were members of the Saskatchewan Healthcare Employees’ Pension Plan and who elect to remain members of that plan 10 Saskatchewan Oilseed (a) permanent and non-permanent Development Commission employees who were: (i) employees of the Saskatchewan Canola Development Commission on September 1, 2008; or (ii) hired on or after September 1, 2008; or (b) permanent and non-permanent employees who were hired by the Saskatchewan Oilseed Development Commission on or after August 1, 2024 11 Safe Saskatchewan Inc. permanent and non-permanent employees who were: (a) employees of Safe Saskatchewan Inc. on January 1, 2009; or (b) hired on or after January 1, 2009 16 PUBLIC EMPLOYEES P-36.2 REG 2 PENSION PLAN, 2015 Item Participating Employer Employees Entitled to be Members of Plan 12 Regina Qu’Appelle Health employees who became employees of the Authority Regina Qu’Appelle Health Authority on or before August 5, 2008 and who, on commencement of employment: (a) were offered the option to participate in the plan; (b) elected to participate in the plan; and (c) did not make contributions to any other pension or superannuation plan administered by the employer or in which the employer participates 13 Saskatchewan Trade and permanent and non-permanent Export Partnership Inc. employees who were: (a) employees of Saskatchewan Trade and Export Partnership Inc. on January 1, 2010; or (b) hired on or after January 1, 2010 14 Innovation Saskatchewan permanent and non-permanent employees who were: (a) employees of Innovation Saskatchewan on January 1, 2010; or (b) hired on or after January 1, 2010 15 Global Transportation Hub permanent and non-permanent Authority employees who were: (a) employees of the Global Transportation Hub Authority on January 1, 2010; or (b) hired on or after January 1, 2010 16 Technical Safety Authority of permanent and non-permanent Saskatchewan employees who were: (a) employees of the Technical Safety Authority of Saskatchewan on July 1, 2010; or (b) hired on or after July 1, 2010 17 Wakamow Valley Authority permanent and non-permanent employees who were: (a) employees of the Wakamow Valley Authority on January 1, 2010; or (b) hired on or after January 1, 2010 17 PUBLIC EMPLOYEES PENSION PLAN, 2015 P-36.2 REG 2 Item Participating Employer Employees Entitled to be Members of Plan 18 Saskatchewan Milk permanent and non-permanent Marketing Board employees who were: (a) employees of the Saskatchewan Milk Marketing Board on October 1, 2010; or (b) hired on or after October 1, 2010 19 Repealed. 13 Mar 2020 SR 16/2020 s4. 20 each regional health employees who: authority continued pursuant (a) are employees of the regional to section 14 of The Regional health authority on or after Health Services Act March 1, 2013; (b) are excluded from participating in any other pension or superannuation plan administered by the regional health authority or in which the regional health authority participates in accordance with the terms of that pension or superannuation plan; and (c) elect to participate in the plan 21 SaskBuilds permanent and non-permanent employees who were: (a) employees of SaskBuilds on December 1, 2013; or (b) hired on or after December 1, 2013 18 PUBLIC EMPLOYEES P-36.2 REG 2 PENSION PLAN, 2015 Item Participating Employer Employees Entitled to be Members of Plan 22 Saskatchewan Wheat permanent and non-permanent Development Commission employees who: (a) immediately before becoming employees of Saskatchewan Wheat Development Commission, were employees of the Government of Saskatchewan and were members of the plan; or (b) were hired on or after May 30, 2013 23 Livestock Services permanent and non-permanent Corporation employees who were: (a) employees of Livestock Services Corporation on January 1, 2014; or (b) hired on or after January 1, 2014 24 Saskatchewan Wildlife Assets permanent and non-permanent Management Inc. employees who are members of a union that bargains collectively on behalf of employees who: (a) immediately before becoming employees of Saskatchewan Wildlife Assets Management Inc., were employees of the Government of Saskatchewan and were members of the plan; or (b) were hired on or after October 5, 2014 24.1 Saskatchewan Professional permanent and non-permanent Teachers Regulatory Board employees who were: (a) employees of the Saskatchewan Professional Teachers Regulatory Board on August 1, 2015; or (b) hired on or after August 1, 2015 24.2 H.E.L.P. Homes of Regina the employees of H.E.L.P. Homes of Regina who, on May 31, 2014, were employed by Victoria Care Homes Ltd. 24.3 Law Reform Commission of permanent and non-permanent Saskatchewan employees who were: (a) employees on December 31, 2017; or (b) hired after December 31, 2017 19 PUBLIC EMPLOYEES PENSION PLAN, 2015 P-36.2 REG 2 Item Participating Employer Employees Entitled to be Members of Plan 24.4 Repealed. 3 Oct 2025 SR 80/2025 s 2. 24.5 College of Physicians and permanent and non-permanent Surgeons of Saskatchewan employees who: (a) were not members of the Canadian Medical Association Pension Plan on December 31, 2017; or (b) were hired after December 31, 2017 24.6 Canadian Public Safety permanent and non-permanent Operations Organization employees who: (a) do not make contributions to any other pension or superannuation plan administered by the employer or in which the employer participates; (b) were hired on or after July 1, 2018; and (c) are employed by the employer in Saskatchewan 24.7 East Central Newcomer permanent and non-permanent Welcome Centre Inc. employees who were: (a) employees of the East Central Newcomer Welcome Centre Inc. on September 1, 2018; or (b) hired on or after September 1, 2018 24.8 Saskatchewan Distance permanent and non-permanent Learning employees who: Corporation (SDLC) (a) were hired on or after April 1, 2023; and (b) do not make contributions to any other pension or superannuation plan administered by the employer or in which the employer participates 20 PUBLIC EMPLOYEES P-36.2 REG 2 PENSION PLAN, 2015 Item Participating Employer Employees Entitled to be Members of Plan 25 the employers set out in (a) employees who, on June 25, 2015, Table 3 were members of the former plan mentioned in section 13; and (b) permanent and non-permanent employees who: (i) either: (A) are employees of an employer set out in Table 3, other than employees who are employed pursuant to an agreement that did not permit the employee to participate in the former plan mentioned in section 13; or (B) are hired after June 25, 2015; and (ii) are not members of another pension plan 4 Mar 2016 SR 12/2016 s4; 9 Mar 2018 SR 16/2018 s3; 21 Sep 2018 SR 59/2018 s2; 13 Mar 2020 SR 16/2020 s4; 1 Sep 2023 SR 79/2023 s2; 28 Mar 2025 SR 14/2025 s2; 3 Oct 2025 SR 80/2025 s 2. TABLE 2 [Table 1 – Item 4 Column 1] Participating Employers 1. Agricultural Implements Board 2. Battlefords Concern for Youth, Inc. 3. The Battlefords Interval House Society 4. Bridge House Inc. 5. Carmel House Inc. 6. Catholic Family Services of Prince Albert Inc. 7. Creative Saskatchewan 8. DirectWest Publishing Partnership 9. Early Childhood Intervention Program, Regina Region Inc. 10. Eden Care Health Inc. 11. eHealth Saskatchewan 21 PUBLIC EMPLOYEES PENSION PLAN, 2015 P-36.2 REG 2 12. Farm Land Security Board 13. Farm Tenure Arbitration Board 14. Financial and Consumer Affairs Authority of Saskatchewan 15. Fort Qu’Appelle Housing Authority 16. Government Caucus 17. Government of Saskatchewan with respect to: (a) members of the public service, as defined in The Public Service Act, 1998; (b) ministerial assistants, as defined in The Ministerial Assistant Employment Regulations, 1993; (c) holders of the following positions: (i) Advocate for Children and Youth; (ii) Assistant Chief Electoral Officer; (iii) Chief Electoral Officer; (iv) Clerk of the Legislative Assembly; (v) Conflict of Interest Commissioner; (vi) Deputy Director of Residential Tenancies; (vii) Director of Residential Tenancies; (viii) Information and Privacy Commissioner; (ix) Ombudsman; (x) Provincial Auditor; (xi) Public Interest Disclosure Commissioner; (xii) Registrar of Lobbyists; (xiii) senior justices of the peace appointed pursuant to The Justices of the Peace Act, 1988 and justices of the peace appointed pursuant to The Justices of the Peace Act, 1988 who are not court officials; 18. Information Services Corporation 19. Law Clerk and Parliamentary Counsel 20. Legislative Assembly Service 21. Legislative Librarian 22. Liquor and Gaming Authority 23. Lotteries and Gaming Saskatchewan Corporation 24. Lung Saskatchewan Inc. 25. Meewasin Valley Authority 26. Melfort Group Home Inc. 27. Municipal Financing Corporation of Saskatchewan 28. North East Crisis Intervention Centre, Inc. 22 PUBLIC EMPLOYEES P-36.2 REG 2 PENSION PLAN, 2015 29. NorthPoint Energy Solutions, Inc. 30. Office of the Provincial Auditor 31. Office of Residential Tenancies 32. Official Opposition Caucus 33. Power Greenhouses Inc. 34. Prairie Agricultural Machinery Institute 35. Prairie Diagnostic Services Inc. 36. Provincial Archives of Saskatchewan 37. Provincial Capital Commission 38. Provincial Mediation Board 39. Public Employees Pension Board 40. The Public Pension and Benefits Administration Corporation 41. Regina Transition Women’s Society 42. Saskatchewan Arts Board 43. Saskatchewan Assessment Management Agency 44. Saskatchewan Centre of the Arts 45. Saskatchewan Crop Insurance Corporation 46. Saskatchewan Impaired Driver Treatment Centre 47. Saskatchewan Legal Aid Commission 48. Saskatchewan Municipal Board 49. Saskatchewan Pension Plan Board of Trustees 50. Saskatchewan Police Commission with respect to: (a) its employees employed pursuant to section 7 of The Police Act, 1990; (b) the complaints investigator appointed pursuant to section 16 of The Police Act, 1990 51. Saskatchewan Polytechnic 52. Saskatchewan Pork Development Board 53. Saskatchewan Power Corporation 54. Saskatchewan Public Safety Agency (SPSA) 55. Saskatchewan Telecommunications 56. Saskatchewan Telecommunications Holding Corporation 57. Saskatchewan Telecommunications International, Inc. 58. Saskatoon Association for Community Living Inc. 59. Saskatoon Downtown Youth Centre Inc. 60. Saskatoon Friendship Inn 23 PUBLIC EMPLOYEES PENSION PLAN, 2015 P-36.2 REG 2 61. SaskEnergy Incorporated 62. SaskEnergy International Incorporated 63. SaskPower International Inc. 64. SCEP Centre Society (Regina) 65. SecurTek Monitoring Solutions Inc. 66. Self Help and Recreation - Education P.A. Incorporated 67. South Saskatchewan River Irrigation District No. 1 68. SPI Marketing Group Inc. 69. Third Party Caucus 70. Thunder Creek Rehabilitation Association Inc. 71. Tourism Saskatchewan 72. TransGas Limited 73. Violence Intervention Program, Southeast Saskatchewan Inc. 74. Wanuskewin Heritage Park Authority 75. Water Appeal Board 76. Western Development Museum 77. Workers’ Compensation Board 5 Jly 2024 SR 47/2024 s5; 28 Mar 2025 SR 14/2025 s3. TABLE 3 [Section 13 and Table 1 – item 25 column 2] Participating Employers 1. Beaver River Housing Authority 0.1 101042556 Saskatchewan Ltd. 2. Repealed. 24 Dec 2020 SR 128/2020 s5. 3. Cafeteria Board of Saskatchewan 4. Canadian Office and Professional Employees’ Union, Local 397 5. Repealed. 24 Dec 2020 SR 128/2020 s5. 6. Carey Johns Chartered Professional Accountant Prof. Corp. 7. Coachman Insurance Company 8. Crown Capital Partners Inc. 9. Crown Investments Corporation 10. Repealed. 9 Mar 2018 SR 16/2018 s5. 24 PUBLIC EMPLOYEES P-36.2 REG 2 PENSION PLAN, 2015 11. Cumberland House Housing Authority 12. Repealed. 24 Dec 2020 SR 128/2020 s5. 13. Repealed. 9 Mar 2018 SR 16/2018 s5. 14. Esterhazy Housing Authority 15. Estevan Housing Authority 15.1 Good Spirit Housing Authority 16. Health Quality Council 17. Humboldt Housing Authority 18. Hypor Inc. 19. Repealed. 24 Dec 2020 SR 128/2020 s5. 20. ISM Information Systems Management Corporation 21. Kindersley Housing Authority 22. La Loche Housing Authority 23. La Ronge Regional Housing Authority 24. Living Skies Housing Authority 25. Lloydminster Housing Authority 26. Lutheran Sunset Home of Saskatoon 27. Meadow Lake Housing Authority 28. Melfort Housing Authority 29. Repealed. 24 Dec 2020 SR 128/2020 s5. 30. Mistik Management Ltd. 31. MLTC Industrial Investments LP 32. Moose Jaw Housing Authority 33. Moosomin Housing Authority 34. Repealed. 1 Sep 2023 SR 79/2023 s2. 35. Nipawin Accounting Ltd. 36. Nipawin Housing Authority 37. NorSask Forest Products LP 38. North Battleford Housing Authority 39. Northeast Regional Housing Authority 39.1 Northwest Regional Housing Authority 40. Outlook Housing Authority 41. PFM Capital (2010) Inc. 42. Plains Housing Authority 43. Prince Albert Housing Authority 44. Regina Housing Authority 45. Rosetown Housing Authority 46. Saskatchewan Abilities Council Inc. 25 PUBLIC EMPLOYEES PENSION PLAN, 2015 P-36.2 REG 2 47. Saskatchewan Gaming Corporation 48. Saskatchewan Government Insurance 49. Repealed. 9 Mar 2018 SR 16/2018 s6. 50. Saskatchewan Health Research Foundation 51. Saskatchewan Opportunities Corporation 52. Saskatchewan Polytechnic 53. Saskatchewan Telecommunications 54. Repealed. 13 Mar 2020 SR 16/2020 s5. 55. Saskatchewan Water Corporation 56. Saskatoon Housing Authority 57. SGI Canada Insurance Services Ltd. 58. Swift Current Housing Authority 59. Tisdale Housing Authority 60. Water Security Agency 61. Weyburn Housing Authority 62. Yara Belle Plaine Inc. 63. Yorkton Housing Authority 5 Jne 2015 cP-36.2 Reg 2; 9 Mar 2018 SR 16/2018 s5; 13 Mar 2020 SR 16/2020 s6; 24 Dec 2020 SR 128/2020 s5; 1 Sep 2023 SR 79/2023 s2. 26 PUBLIC EMPLOYEES P-36.2 REG 2 PENSION PLAN, 2015 REGINA, SASKATCHEWAN Printed by the authority of THE KING’S PRINTER Copyright©2025