Public agency compensation disclosure – Requirements

Disclosure requirements

Under the Public Sector Compensation Transparency Act and its regulation, this disclosure applies to:

• agencies, boards and commissions governed by the Alberta Public Agencies Governance Act, and any subsidiary, except those entities exempt by regulation
• independent offices of the Alberta Legislature
• employees of Covenant Health and its subsidiaries
• other public sector bodies identified in the regulations

Public sector bodies are required to disclose the compensation and severance paid to eligible employees and board members twice per year:

• June 30 - compensation from January 1 to December 31 of the previous calendar year
• December 31 - severance from January 1 to June 30 of the current calendar year

View the consolidated public sector body compensation database

Public Sector Body disclosure is separate from disclosure for Government of Alberta employees.

See: salary and severance disclosure for government employees.

What is disclosed and thresholds

• Compensation includes base salary, overtime, bonuses, honoraria paid to board members and taxable benefits. This category essentially reflects the income amount on the person’s T4.
• Severance reflects amounts paid or payable related to termination of employment, including retiring allowance.
• Non-monetary (other) benefits are generally non-taxable benefits including the employer’s portion of pension contributions, employment insurance, Canada Pension Plan and Workers' Compensation Board premiums.
• Employment and/or severance contracts for:
  • Designated executives under the Reform of Agencies, Boards and Commissions Compensation Regulation
  • Designated executives under the Reform of Agencies, Boards and Commissions (Post-Secondary Institutions) Compensation Regulation
  • The Chief Executive Officer of Alberta Health Services
  • The Chief Executive Officer of the Alberta Electric System Operator

Employee thresholds

Public sector bodies are required to post online the names and amount of compensation and severance paid to employees who earn more than the threshold amount for that disclosure period.

For December disclosures, if no severance was paid, disclosure is not required.

Member thresholds

Public sector bodies are required to post online the names and amount of compensation and severance paid to members, regardless of the amount earned during the reporting period.

If no severance was paid, disclosure is not required for the December disclosure.

Exemptions

Individuals may apply to be exempted from having their compensation disclosed only if it could unduly threaten their safety. There are no other grounds for granting exemptions.

Read about the compensation disclosure exemption policy and how to apply for an exemption.

Disclosure for dissolved public sector bodies

Before a public sector body is dissolved, amalgamated or otherwise ceases to exist, it must make a disclosure, as per the Public Sector Compensation Transparency Dissolved Public Sector Bodies Regulation.

If the dissolved or amalgamated agency had positions listed under the Reform of Agencies, Boards and Commissions Compensation Regulation, or was otherwise required to disclose employment and severance contracts, these would also be disclosed.

If a public sector body is unable to make the required disclosure, it must provide the information needed to make that disclosure to the responsible government department.

Viewing compensation disclosures

Public sector bodies are required to publish information on their own web pages (if they have a website), or on the Government of Alberta website. All links to disclosure pages are included on this page: Public agencies compensation disclosure by ministry. This information is consolidated in the public sector body compensation database.

Below are links to individual disclosure pages. Information on each public sector body is added to the consolidated database as they become available. If the information for a public sector body is not yet in the database, you may view their page using the links below.

Resources for public sector bodies

To help prepare and publish compensation information, public sector bodies can use these resources:

• June 2023 Technical Guide on Compensation Disclosure for Public Sector Bodies
• June 2023 Step-by-Step Guide
• June 2023 Questions and Answers (PDF, 265 KB)
• June 2023 Nil Report Template (PDF, 116 KB)
• December 2022 Technical Guide on Severance Disclosure for Public Sector Bodies
• December 2022 Step-by-Step Guide