Appendix H - 2025-26 Staffing

Appendix H is the proxy used to remit funding to the Provincial Benefit Trusts on an ongoing basis and therefore must include all staffing positions based on rules of inclusion and exclusion criteria outlined in Input - General below, regardless of funding sources and eligibility for health, life and dental benefits.

Appendix H is a position-based schedule measured by Full Time Equivalency (FTE). It uses two specific measurement dates, October 31 and March 31.

Input - General

There are two Appendix H staffing forms, as staffing information must be reported as at October 31 and March 31.

The staffing form also requests staffing positions for the following bargaining/employee groups:

AEFO : Association des Enseignantes et des Enseignants Franco-Ontariens
ETFO: Elementary Teachers’ Federations of Ontario
OECTA: Ontario English Catholic Teachers’ Association
OSSTF: Ontario Secondary Schools Teachers’ Federation
CUPE: Canadian Union of Public Employees
ETFO-EW: Elementary Teachers’ Federation of Ontario - Education Workers
EWAO: Education Workers Alliance of Ontario (including AEFO Education Workers, Association of Professional Student Services Personnel (APSSP), Coalition of Education Assistants of Ontario - Dufferin-Peel Educational Resources Workers’ Association (DPERWA), Coalition of Assistants of Ontario - Halton District Educational Assistants’ Association(HDEAA), Coalition of Education Assistants of Ontario - Waterloo Region District School Board (WRDSB), Services Employees International Union (SEIU), and Unite Here (UH)).
OCEW: Ontario Coalition of Educational Workers (including Canadian Office and Professional Employees Union (COPE), Coalition of Education Assistants of Ontario - Educational Resource Facilitators of Peel (ERFP), Labour International Union of North America (LIUNA), Maintenance and Construction Skill Trades Council (MCSTC), and Ontario Public Service Employees Union (OPSEU))
OSSTF-EW: Ontario Secondary Schools Teachers’ Federation - Education Workers
Unifor: Formerly identified as “Other Union” on Appendix H
Other Non-Union: Management or Non-unionized (excluding Principals and Vice-Principals)
PVP: Principals and Vice-Principals

Report the Full-Time Equivalency (FTE) of staffing as at October 31 and March 31 of the school year under the different categories to one decimal.

FTE is defined as the FTE prescribed by the applicable collective agreement or contractual agreement, except where the collective agreement uses few hours as the determination of FTE; for example, lunchroom supervisors who work 1-2 hours per day. In this case, school boards should use the number of hours per week that represents the length of the typical work week (between 30 and 40 hours) to establish the equivalent of 1.0 FTE. Where a collective agreement does not specify the definition of FTE or a position is not covered by a collective agreement, FTE should depend on the expectation of the duration of work as prescribed by contractual agreement.

Classroom educator positions supporting the quadmester or octomester models should be reported as the sum of their position’s FTE for their first two quadmesters or first four octomesters, to align as closely as possible to the typical October count date. For the March count date, classroom educator positions supporting the quadmester or octomester models should be reported as the sum of their position’s FTE for their last two quadmesters or last four octomesters. School boards should retain documentation (for example, school board policy and procedures, signed contractual agreements) for the current school year and the previous school year to support the reported FTE for audit purposes.

When reporting FTE, do not include:

vacant positions (even if they are filled immediately after a count date);
vacant positions that are not to be replaced or filled during the school year;
duplicates of a position (for example, if an individual is filling in for a person on leave, the position that those individuals represent should be reported only once);
hours relating to temporary assistance;
hours relating to overtime; and
full-time staff currently on secondment, unpaid sabbatical leave or other leave of absence without pay.

Note: When an employee is away on the count date, for example on a leave of absence, and their position is filled by a casual or temporary employee on the count date the position is not vacant and should be counted for the purposes of Appendix H.

In the Estimates cycle, both the October 31 and March 31 data should reflect estimated FTEs.

In the Revised Estimates cycle, the October 31 data should reflect actual FTEs instead of budgeted FTEs, except for Continuing Education instructors/teachers as well as other non-teaching staffing positions as their workload is not typically converted to an FTE on the October 31 and March 31 count dates. Continuing Education instructors/teachers as well as other non-teaching staffing positions may be contract positions or positions paid on an hourly basis and are sometimes dependent on whether a program will actually take place (in which case, these are estimated workload hours based on programs which are converted to FTEs for Estimates and Revised Estimates). In the Revised Estimates cycle, the March 31 data should reflect revised FTE estimates.

In the Financial Statements cycle, school boards are required to report actual FTE data for both October 31 and March 31 count dates.

If upon completion of Appendix H, a warning message is received that Appendix H and Section 2.1 do not reconcile due to how teacher positions are reported (for example, resource teacher positions), an explanation for the variance should be provided upon submission to explain the warning message rather than omitting the FTE positions from Appendix H altogether.

Input - Staffing by Program

The Appendix H staffing form requests staffing information by the ministry-established submission dates for financial reports (Estimates, Revised Estimates and Financial Statements) on staffing categories for analytical purposes for the following programs:

Regular program
Special Education program
Continuing Education and Summer School

The FTE of positions reported on Appendix H are to be reflective of the appropriate percentage of time each staff member or category spends on regular programs versus special education services and programs and other programs and are consistent with the prorating of expenditures within these categories.

All special education staffing is to be included under the Special Education Program.

Input - Staffing by Bargaining/Employee Group

For all employees covered by a teachers’ collective agreement, use the FTE prescribed by the agreement.
For Principals and Vice-Principals (col. 22), use the standard FTE definition in use by the school board. The FTE for both Principals and Vice-Principals’ instruction time (items 1.8 and 1.9) and administrative time (items 5.1 and 5.2) should be reported in the PVP group.
For Educational Assistants, use the FTE prescribed by the applicable collective agreements or in use by the school board if not specified in the collective agreement.
For Early Childhood Educators reported in day school programs, use the FTE prescribed by the applicable collective agreements or in use by the school board if not specified in the collective agreement.
For Clerical and Secretarial staff, use the FTE prescribed by the applicable collective agreement or contract (10-months or 12-months). A fulltime 10-month elementary school secretary will be 1.0 FTE and a 12-month school board administration secretary will be 1.0 FTE.
For all other staff, use the FTE prescribed by the applicable agreement or contract in use by the school board if not specified in the collective agreement.

Input - Ineligible Group (Deductions)

For items 14.1 to 14.6, enter the name and related FTE of job classifications that are not eligible for employee benefits. If some individuals in a job classification receive benefits while others in the same classification do not, DO NOT report them in this section. This section is reserved where 100 per cent of individuals in the job classification do not receive benefits.

Input - Other Staffing by Bargaining/ Employee Group (Additions)

For item 15, enter the FTE of those individuals who are on secondments to school authorities (SA). The Sas are: James Bay Lowlands Secondary School Board, Moose Factory Island District Area Board (DSAB), Moosonee DSAB, Penetanguishene Protestant Separate DSAB, Bloorview DSAB, Grandview SA, John McGivney Children’s Centre SA, KidsAbility Education Authority, Niagara Peninsula Childrens Centre SA, and Ottawa Children’s Treatment Centre SA. If you have individuals on secondments to third party organizations, they should NOT be included here.
For item 16, the transportation consortium must designate one of its partner school boards to report and receive funding on their behalf by reporting the FTE on Appendix H. The school board that is designated to report the FTE of transportation consortium employees must ONLY report the FTEs that are receiving benefits from the ELHT.
For item 17, enter the FTE of those individuals who are employed by the Trustees’ Associations ONLY if they are receiving employee benefits through a school board.
For item 19, enter the FTE of those individuals in rare cases that are not part of the central collective agreement but are receiving benefits from the ELHT. This line should NOT be used for non-union individuals such as Directors of Education and managers.

Copy - October to March

To reduce the time needed to re-enter similar data in both October and March input forms, there is an optional copy task in between the October and March input forms (“Appendix H - Copy October to March”):

Once a school board has entered staffing data for October, they can choose to use this form to copy all FTEs from the October input form to the March input form. The board can then open the March input form and edit the copied values as necessary. For cells that are identical between the October and March dates, this will save time as the data only needs to be input once.
If data already exists in the March input form, the board will be asked to confirm they want to over-write the data; they can do this by selecting “Yes” in both drop-down menus on the form.

Staffing Categories

Item 1: Classroom Instruction (including Preparation Time)

Classroom Teachers (items 1.1 to 1.4):

Includes all classroom teachers including special education self-contained classes (except Education and Community Partnership Programs (ECPP) and Care and Treatment Education Program (CTEP) teachers, who are reported at item 1.10). Special education classroom teachers are to be included under the Special Education Program in columns 5 and 6.
Include Art, Music, Drama, Physical Education, Other Specialist Teachers, and Department Heads on item 1.1.
Code of Accounts reference: 10-170 and 10-171, all programs except 305 (Education and Community Partnership Programs (ECPP)) and 306 (Care and Treatment Education Program (CTEP))

Other School Based or Specialist or Resource Teachers (items 1.5 to 1.7):

Includes all teachers within a school that are not specifically assigned a class. Examples would include itinerant French teachers, special education resource teachers and continuing education teachers and instructors. Remember to include them under the appropriate Program category.
Teachers hired to support the student success initiatives (which is measured by increased credit accumulation in Grades 9 to 12, improved graduation rates, and decreased dropout rates) are to be reported under the line ‘Student Success Teachers’” (item 1.4) for the regular secondary day school program and/or under continuing education, summer school, and adult day school.
Item 1.6 (Continuing Education / Adult Day School Teachers): This line is to report FTE for certified teachers only.
Item 1.7 (Continuing Education and Classroom Instructors (non-certified teachers)): FTE should include non-certified teachers such as ESL or LBS Instructors.
Code of Accounts reference: Resource Teachers: 10-171, 10-173, and 10-192; Continuing Education and Summer school: 55-193 and 55-192; Adult Day School: 10-170 and 10-192

Principals and Vice-Principals (items 1.8 and 1.9):

Includes instruction time for Principals and Vice-Principals
Code of Accounts references: 10-151 and 10-152

Classroom Teachers - ECPP and CTEP Programs (item 1.10):

Include all classroom teachers in Education and Community Partnership Programs (ECPP) and Care and Treatment Education Programs (CTEP), under the special education section in columns 5 and 6.
Code of Accounts reference: 10-170, program 305 (ECPP) and 306 (CTEP)

Item 2: Educational Assistants and Early Childhood Educators

Educational Assistants (General) (item 2.1):

Includes all educational assistants except those included below under ECPP and CTEP programs and Student Support. All special education teacher assistants are to be reported under the special education program section.
Code of Accounts reference: 10-191, all programs except 305 (ECPP) and 306 (CTEP)

Early Childhood Educators (ECE) (item 2.2):

ECEs in day school programs are to be reported under the elementary regular program, and under elementary special education, if any.
ECEs in non-day school programs (before/after school and summer) are to be reported under Other Non-Operating - All Staff (item 11.1, col. 9)

Educational Assistants - ECPP and CTEP Programs (item 2.3):

Includes all educational assistants in ECPP and CTEP programs, under the special education section in columns 5 and 6.
Code of Accounts reference: 10-191, program 305 (ECPP) and 306 (CTEP)

Item 3: Student Support - Professionals, Paraprofessionals and Technicians

Administrative Support Staff (item 3.8):

The FTE of clerical/secretarial staff providing support to this function may be reported separately here.

Other Professional and Paraprofessional Staff, Teachers or Educational Assistants (item 3.9 to 3.11):

Item 3.9: Other Prof and Paraprof staff included in this category would include staff that do professional or paraprofessional work who do not have a teaching certificate but are members of a professional association.
Item 3.10: Teachers included in this category would include staff that have a teaching certificate but do professional or paraprofessional work.
Item 3.11: Educational Assistants included in this category would include educational assistants who do professional or paraprofessional work.

Item 4: Library and Guidance

Do not report any Library and Guidance staff under the Special Education program except for specific situations as described in the “Special Education Funding” tab in the Code of Accounts. In those cases, report the breakdown between regular and special education on a basis consistent with the prorating of expenditures.
Library technicians are reported at item 4.3
- Code of Accounts References: 23-135, 24-135
Other library and guidance staff are reported at item 4.4
- Code of Accounts References: 23-136, 24-136, 23-191, 24-191
Secretarial and Clerical staff for library and guidance should be reported under Administrative Support Staff (item 5.3)

Item 5: School Administration

Principals and Vice-Principals (Administrative Time) (item 5.1 and 5.2):

Also included here is any regularly scheduled teacher-in-charge time and is excluded from Principals (Instruction Time Only) at item 1.8 and Vice-Principals (Instruction Time Only) at item 1.9.

Administrative Support Staff (item 5.3):

Code of Accounts reference: 15-112, 23-112, 24-112, 15-103

Item 6: Coordinators and Consultants

Coordinators and Consultants Staff (item 6.1):

Includes teachers, vice-principals or principals acting in a teacher support role as a coordinator or consultant. Also includes the school board coordinator for students at risk programs.
Code of Accounts reference: 25-161, 25-170, 25-151, 25-152

Administrative Support Staff (item 6.2):

The FTE of clerical/secretarial staff providing support to this function may be reported separately here.

Items 8, 9, 10, and 11: Administration and Governance, Pupil Transportation, School Operations & Other Non-Operating Staff

Administration and governance, pupil transportation, most school operations staffing are to be reported on a school board total basis directly in the Staffing Grand Total columns.
Item 8.1 Trustees (Code of Accounts reference: 31-101) includes student trustees, and is populated from Section 7A, items 1.4 + 2.1.
Item 8.2 Directors and Supervisory Officers (Code of Accounts reference: 32-102)
Item 9.1 Pupil Transportation Staff - Managerial, Technical or Bus Driver, Assistants (Code of Accounts reference: 50 to 54-103, 110, 122)
Item 9.2 Pupil Transportation Staff - Administrative Support Staff (Code of Accounts reference: 50 to 54-112)

Code of Accounts References for Items 8.3 to 8.11:

Account	Other Academic Staff - Teachers, Principals, VP’s	Managerial/ Professional Staff	Clerical/Secretarial/Technical and Specialized Staff
Director’s Office		36-103	36-112, 114, 115, 116
Finance	38-151, 152, 170	38-103	38-110, 112, 114, 115, 116, 136
Procurement	39-151, 152, 170	39-103	39-110, 112, 114, 115, 116, 133
Human Resource Administration	34-151, 152, 170	34-103	34-110, 112, 114, 115, 116, 133
Payroll Administration	37-151, 152, 170	37-103	37-110, 112, 114, 115, 116, 133
Administration, Other Support and Non-staff	33-151, 152, 170	33-103	33-110, 112, 114, 115, 116, 133
Information Technology Administration	35-151, 152, 170	35-103	35-110, 112, 114, 115, 116, 133

Last updated on 2025-05-08

Appendix B1 Appendix M