Compensation is the total amount paid and the value of taxable benefits provided in a year. Compensation includes salary, allowances, supplements and other earnings included in Box 14, 028, 104 or 105 of the T4/T4A slip.

Non-monetary benefits include employer paid benefits for supplemental health, dental, employee/family assistance program, long-term disability, pension and workers compensation. Non-monetary benefits also include the employer's portion of CPP (Canada Pension Plan) and EI (Employment Insurance) contributions.

Employer pension contributions are not included in the threshold calculation but are included in non-monetary benefits.

Severance is payment related to the end of employment. It can include pay instead of notice, additional termination-related payments, or pay that continues after employment has ended.

Severance is reported in Box 66 and 67 of the T4 slip.

The Government of Alberta passed Bill 28, the Municipal Affairs and Housing Statutes Amendment Act, 2026. Bill 28 introduced municipal compensation disclosure requirements as part of a broader municipal transparency initiative intended to improve transparency around the use of public funds, provide greater public accountability and align municipalities with compensation disclosure practices already used throughout Alberta's broader public sector.  

Bill 28 changed employee compensation disclosure requirements in the Municipal Government Act to require municipalities to publish the name, position, compensation, non-monetary benefits and severance for employees whose total compensation and severance exceed the annual threshold.  

Only employees whose total compensation is more than the annual threshold will be included on the list. All current and former employees who exceed the threshold will be named unless a safety-related exemption is granted. 

If your total 2026 compensation (plus severance, if applicable) is more than $130,000, The City is required to disclose your compensation unless an exemption is granted by the Deputy Minister. This applies to both current and former City employees who exceed the threshold.

This threshold applies to your actual earnings during the 2026 calendar year. Your total compensation may be different from your annual salary because of overtime, leaves of absence, salary changes, hire date, termination date, or other factors.

Although the final determination of whether you exceed the threshold cannot be made until the 2026 taxation year is complete (after your last payroll deposit), there are a few ways you can estimate whether your 2026 compensation may exceed the $130,000 threshold:

1. Review your 2025 earnings: In myHRconnect, go to myPay > Tax > View Tax Slips. On your 2025 T4 Slip, refer to Box 14. This may be a useful estimate if you have not had significant changes in your employment, earnings, or leaves.
2. Current year-to-date earnings: In myHRconnect, go to myPay > Compensation > View Detailed Pay Cheques. Review the Year-to-Date Earnings Total located at the bottom right of the Hours and Earnings box on your most recent pay statement and consider the number of pay periods remaining in the year, along with any additional earnings you expect to receive.
3. Base salary: In myHRconnect, go to myPay > Compensation > Employee Compensation History to review your annual salary. Keep in mind that your regular base salary alone does not determine whether you exceed the threshold. Other compensation, such as overtime, premiums, allowances, taxable benefits and severance, may also need to be considered.

Employees who are likely to be affected will be notified of their potential inclusion and how to request a safety-related exemption once that process is in place. 

If your total compensation is over the threshold, you will be included on the employee compensation disclosure list unless an exemption is granted by the Deputy Minister. 

This will include your:

• Name
• Position title
• Total compensation (actual earnings, not the salary range)
• Non-monetary benefits (including employer pension contributions), and 
• Severance (if applicable) 

The amount paid may differ from your annual salary because of factors such as date of hire or termination in the year, personal leave plan, unpaid leaves of absence, partially paid leaves, salary changes, or overtime earned.

No. The legislation does not require municipalities to submit employment contracts or severance agreements as part of compensation disclosure reporting.

All municipalities in Alberta are required to publish their list on or before June 30 of each year. 

The disclosure data will be published on Calgary.ca and the Open Data portal.

Municipalities must also provide compensation information to the Minister, who may publish it. 

The threshold comes from the Public Sector Compensation Transparency Act (PSCTA), which is indexed to the Alberta Consumer Price Index and will be adjusted accordingly year over year.

Legislation ensures that disclosure under the Municipal Government Act is permitted by the Protection of Privacy Act (POPA).

The Deputy Minister may grant an exemption from disclosure if publishing your information could unduly threaten your safety. There are no other grounds for granting exemptions.

The Government of Alberta is developing the exemption request process. Once the process is finalized, information about timelines and how to submit an exemption request will be shared.

Employees who are likely to be affected will be notified of their potential inclusion and how to request a safety-related exemption once that process is in place. 

More information will be shared once the Government of Alberta finalizes the exemption request process.

It’s anticipated that applicants will need to provide information supporting their request and explaining why disclosure could reasonably be expected to result in a threat to their safety or well-being. While each request will be assessed on its own facts, the exemption is intended for situations involving a demonstrable risk of harm rather than general concerns about disclosure or the possibility of unwanted attention.

The Government of Alberta is developing the exemption request process. Additional information, including applicable timelines and submission requirements, will be provided once the process is finalized.

The City is committed to keeping employees informed and supported through this process. We will provide timely information, clear resources and support to help employees understand the change, how it may affect them and how to request a safety-related exemption if needed.

We recognize that this change may raise questions or concerns for employees. You can email us or speak with your leader (or any leader in The City).

You can also use the Employee Family Assistance Program, which offers free, confidential, short-term counseling and information for City employees.

If you are concerned that appearing on the list will impact your safety, you will be able to request an exemption from disclosure. The Government of Alberta is developing the exemption request process for municipalities. More information about timelines and how to submit a request will be shared once the process is finalized. 

Employees should feel no obligation to answer questions or defend their annual compensation. Public inquiries can be directed to 311 or Calgary.ca, and media inquiries should be directed to The City’s Media Line at 403-828-2954.