Perquisites Policy

Category:  Finance

Approval:  Vice-Principals’ Operations Committee

Effective Date:  November 2, 2011

Responsibility:  Financial Services


    As a Broader Public Sector (BPS) organization, Queen’s is guided by the BPS Perquisites Directive which sets out provisions for perks that are allowable and those that are not. The full Perquisites Directive can be found at:

  2. SCOPE

    This policy applies to employees and board members. This policy does not apply to provisions of collective agreements, insured benefits, items provided to all or most employees, health and safety requirements, or employment accommodations.


    A perquisite refers to a privilege that is provided to an individual or to a group of individuals, provides a personal benefit, and is not generally available to others. To be allowable, a perquisite must be a business-related requirement for the effective performance of an individual’s job.

    The following perquisites are not allowed under any circumstance:

    • Club memberships for personal recreation or socializing purposes, such as fitness clubs, golf clubs or social clubs;
    • Seasons tickets to cultural or sporting events;
    • Clothing allowances not related to health and safety or special job requirements;
    • Access to private health clinics- medical services outside those provided by the provincial health system or the employer’s group insured benefit plans;
    • Professional advisory services for personal matters, such as tax or estate planning.

    In limited and exceptional circumstances, where it is demonstrated to be a business related requirement for the effective performance of an individual’s job, a perquisite may be allowable.

    In such circumstances the rationale must be documented and requires approval of either of the Provost, the Principal or the Chair of the Board of Trustees. A record must be kept of all approved perquisites.