Appendix M - Strike Savings

All school boards that experienced labour strike action in a school year are required to report detailed information of the savings and expenses related to the strike in this appendix.

There are 5 columns for school boards to report the strike savings and eligible expenses related to the union that was on strike during the school year. Choose the union that is applicable from the drop-down list. If the union is not on the list, please choose “Other” and provide the name of the union.

Strike-related savings and eligible expenses captured in this appendix are flowed to Section 1A, items 3.1 to 3.3.

Approval Process

School boards may claim up to 10% of total strike savings during the strike as “eligible expenses”. If a school board’s total eligible expenses do not exceed 10% of total strike savings, school boards can defer reporting strike savings and eligible expenses in Appendix M until the release of the EFIS financial statement forms or when requested by the ministry.

However, if total eligible expenses exceed the 10% threshold, school boards are required to complete Appendix M from the most recent EFIS reporting cycle as soon as practical after the end of the strike or lock-out and submit it to the ministry for approval.

Should expenses related to a strike carry over a board’s August 31 year end, savings and expenses should be reported in two separate school years.

Calculation of Strike Savings

To calculate the amount of the savings attributable to the strike, boards are to include the total amount of salaries and benefits withheld on account of employees participating in the strike. This includes employees in the affected bargaining group, as well as employees that do not report to work in support of employees participating in the strike. Do not include salaries and benefits that are not paid to employees that receive lay-off notices due to the strike.

For salaries, wages and benefits (excluding Employee Life and Health Trusts (ELHTs) benefits), savings are calculated by dividing the yearly salaries, wages and benefits of the affected bargaining group by the number of work days specified in their collective agreements to determine the daily savings for salaries, wages and benefits, multiplied by the number of days on strike.

For benefits provided through the ELHTs, benefit payments to the ELHTs should continue to be paid by school boards during the strike. Promptly following the end of the strike, the ELHTs will calculate the employer contribution amount paid by the school boards in respect of a strike in accordance with the calculation in the collective agreement and advise school boards and the collective bargaining agents. The collective bargaining agents will subsequntly reimburse school boards for such contributions within 60 days of the last day of the strike.

The general calculation is [((i x ii)/iii) x iv], where:

• i. is the per FTE funding in effect during the period of strike or lockout
• ii. is the estimated average FTE reported by the school board in Appendix H as of October 31st and March 31st for the school year impacted by the strike or lock-out
• iii. is the number of days in the year – either 194 for teachers or 225 days for education workers
• iv. is the number of strike or lockout days

Calculation of Eligible Expenses

Expenses that may be approved in relation to a strike would be based on the following set of principles:

1. must be incremental and would not have been incurred had the action not occurred;
2. must be reasonable in the circumstances;
3. cannot directly benefit the group on strike;
4. cannot exceed the savings realized;
5. must be supportable and are subject to audit by the ministry.

Examples of Acceptable Expenses

The following list includes the types of expenses that are normally eligible, but may not apply in all situations.

1. Communication, (e.g. notification to pupils, parents and the community, including translation costs);
2. Printing costs, (e.g. courier and printing costs, including those related to the distribution of learning materials);
3. Legal fees related to researching strike related issues;
4. Security costs, (e.g. hiring a firm or incurring travel and overtime expenses to monitor the situation at individual schools);
5. Temporary lease/rental of equipment, (i.e., items that would not have an ongoing use beyond the strike activity period);
6. Costs related to the supervision and safety of students;
7. Overtime wages, (e.g. for staff required to make payroll adjustments);
8. Cancellation fees for prepaid school trips or conferences;
9. Audio or video recording of news items related to the strike; and
10. Costs related to the temporary pivot to remote learning (i.e., activating and purchasing mobile internet sticks).

Examples of Unacceptable Expenses

The following list includes types of expenses that are ineligible. For expenses that are included in this list and may be considered eligible in the circumstances, please contact staff noted at the end of this document.

1. Costs related to the increase, or decrease, in continuing education programs;
2. Equipment purchases (e.g. computers or tablets that would have an ongoing use beyond the strike activity period);
3. Legal fees for counsel normally included in negotiations;
4. Revenue shortfalls, (e.g. lower cafeteria revenues);
5. Reimbursing parents for costs incurred during the action;
6. Reimbursement of tuition fees; and
7. Employee benefits for staff that are on strike.

For expenses that are not listed above or where there may be consideration for an expense to be eligible in certain circumstances, please contact EFLPB@ontario.ca.

Please also refer to any ministry guidance that may be issued to school boards when a strike occurs.