Py O 4) The leave of absence can be with partial Pay or without any pay. If partial pay, contributions are to be paid on the actual salary received by the em- ployee during the period of absence. The employee may make double contribu- tions on the difference between the actual salary paid while on leave of absence and the monthly salary received for the last complete month of pay prior to the leave (usually will be August, 1985). 5) Payments are to be made annually directly to the Superannuation Commissioner in one lump sum. A receipt will be issued for Income Tax purposes. Employment in a capacity of less than the normal working arrangement is not consi- dered a leave of absence. Enquires with respect to this circular to be made to: Mrs. M.A. Marriott Director Benefits and Policy Superannuation Commission Ministry of Provincial Secretary and Government Services