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OTTAWA — It costs taxpayers almost nothing extra to pay sick leave to federal civil servants, says a new report from the Parliamentary Budget Office.

The findings are likely to be used as ammunition by public sector unions in their battle with the Treasury Board over proposed changes to government sick-leave policies.

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The report shows wide variances in the amount of sick leave taken from one department to another.

But parliamentary budget officer Jean-Denis Frechette says most departments don’t have policies in place to backfill for sick leave.

“Since most departments do not call in replacements when an employee takes a sick day, there are no incremental costs,” said the report released Wednesday.

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Exceptions to that finding include departments where absences have a direct impact on service levels, health and safety.

Correctional Service Canada, for example, is required to maintain minimum staffing levels for the protection of the public, staff and inmates at federal prisons.