Employer Checklist 2017

Use this checklist as you get ready for your e-Form 119 annual reporting and as a quick guide. It includes contribution rates, thresholds, tips and guidelines. For detailed information, please refer to the OMERS Employer Administration Manual.

The Basics for 2017
2016 e-Form 119 Annual Reporting
What Must Be Completed Before Starting Your Annual Reporting
Employer Reports
Additional Voluntary Contributions (AVCs) Payroll Deductions
Safeguarding Members' Personal Information

The Basics for 2017

2017 Contribution Rates

Normal retirement age 65 and 60 rates remain the same as the 2016 rates.

Contribution rates for the OMERS Plan effective with the first full pay in 2017:

Up to YMPE

Over YMPE

Normal retirement age 65

9.0%

14.6%

Normal retirement age 60

9.2%

15.8%

YMPE for 2017 = $55,300

Contributions are calculated on earnings up to and above the YMPE (the year's maximum pensionable earnings limit for CPP contributions).

Contribution rates for previous years

Cap on Contributory Earnings

A member's contributory earnings for pension purposes are capped at the lesser of:

  • 150% of the member's base annual compensation (excluding incentive pay), and
  • 7 X YMPE, which is 7 x $55,300= $387,100 for 2017 (pro-rated for partial years).

See Section 3.1.2, Maximum contributory earnings (caps) in the Employer Administration Manual for more details and example calculations.

OMERS RPP/RCA Allocation Threshold for Contributions for 2017

OMERS SC reviews the allocation threshold on an annual basis. For 2017, the allocation threshold is 103.9% of the maximum registered pension plan (RPP) earnings for 2017, which is:

  • 103.9% x $164,385.75 = $170,796.79

Contributions on earnings above $170,796.79 are paid to the Retirement Compensation Arrangement (RCA).

Exception: An exception to this limit is leave periods where the member cost is double contributions (the member's plus employer's share). In this case, use $164,385.75 as the allocation threshold, and remit contributions on earnings only up to this amount; there are no RCA contributions for these leaves. (For leave periods where the cost is single contributions, the allocation threshold is $170,796.79 and amounts above $170,796.79 are paid to the RCA.)

New this year! OMERS 2017 Contribution Calculator

Now it's easier and faster to calculate contributions. Just enter the member's information and OMERS contributions (RPP and RCA) are calculated instantly. No more scrolling through PDF pages!

OMERS 2017 Contribution Calculator

2016 e-Form 119 Annual Reporting

Timely and accurate Form 119 reporting is essential to provide members prompt access to up-to-date information about their pension benefits. We're here to help you with your e-Form 119 annual reporting:

  • Are you a new administrator? Contact OMERS Client Services – we can connect you with your Education & Training Specialist for training support.
  • Want to learn more about e-Form 119 reporting? We have webinars to help you through the process. Sign up for a webinar

Important dates and overview of e-Form 119 steps: see e-Form 119 Checklist

What Must Be Completed Before Starting Your Annual Reporting

  1. Enrolments
  2. Member information changes
  3. Benefit claims
  4. Disability elimination period reporting and elections
  5. Leave period reporting and elections

Tip! Report all member events (enrolments, leaves, terminations, retirements, deaths, etc.) to OMERS when they happen – throughout the year. This will make your annual e-Form 119 reporting easier and quicker.

1. Enrolments

Complete the enrolment process for all full-time and other-than-continuous full-time (OTCFT) employees whose participation in OMERS is mandatory. Enrolling members promptly will help to avoid omission periods.

School Boards - An employee eligible to contribute to the Ontario Teachers' Pension Plan cannot enrol in OMERS. All employees of school boards who hold teaching qualifications (e.g., teaching certificate, letter of permission) must join the Ontario Teachers' Pension Plan, even if the employee is in a non-teaching position.

Offer of OMERS membership

As part of your annual processes, be sure to offer membership to employees who are eligible for OMERS membership and whose participation is not mandatory.

More about offering membership

Reminder! Ask new OTCFT employees who are not required to join the OMERS Plan about previous or current work with another OMERS employer and give them a copy of the handout for new hires. Some OTCFT employees may be eligible to enrol when hired. Also, we encourage you to record the member's response so you have it on file in the event of a future conflict.

2. Member Information Changes

Changing member information (e-Form 106)

  • Report changes in employment status (e.g., full-time to part-time).
  • Report changes in member affiliation (e.g., union/association).
  • Report changes in normal retirement age from 60 to 65. (Use the paper Form 106 for normal retirement age changes from 65 to 60.)
Reminders:
  • Do not report beneficiary changes to OMERS – OMERS can only collect beneficiary information directly from members. Advise your members to complete the Beneficiary Form (Form 206) to register or change their beneficiary on file with OMERS.
  • Batch submits are not available for the e-Form 106.

3. Benefit Claims

Request for an OMERS plan benefit (e-Form 143)

Terminations
  • Submit the e-Form 143 as soon as the member's information is final.
  • If you don't have the final payroll figures until just before or after the member's retirement date, and as long as there are no other issues with the file, we will process the e-Form 143 and have the first payment in the member's account within ten business days – often earlier.
  • If a member wishes to receive their pension more quickly, have them complete the Advance Election Option.
  • OMERS collects additional supporting information for members who are retiring. When you complete the e-Form 143, you will be asked to provide details about the member's retirement-date spouse in the "Supporting information" section. This information will help to improve the accuracy of OMERS actuarial valuation results and to enhance our ability to provide superior customer service. If you are unable to confirm the spousal information, select "Unknown."
Pre-retirement Deaths
  • Only submit e-Form 143 when you have final death information – i.e., after the member's final payroll run.
Disability Elimination Period Reporting and Elections 
  • Only submit e-Form 143 when you have final payroll information, after the member has decided whether or not to purchase the elimination period(s).  
Termination Dates
  • Employers may extend a member's termination date, for example, to use up vacation days. However, if the member starts to work for another OMERS employer before the termination date at their previous employer, they may not be able to combine their OMERS memberships. Make sure members are aware of this when discussing a termination date.

4. Disability Elimination Period Reporting and Elections

Disability elimination period (e-Form 164)

  • Use this form to offer members the option to purchase disability elimination periods.
  • The member may purchase all or part of the period at single contributions; the employer pays a matching amount.
  • For 2016 elimination periods that were purchased, delete the e-Form 164 and remit elimination period contributions with e-Form 105 – Contribution remittance summary and include them with your 2016 e-Form 119 reporting.
  • For 2016 elimination periods that were not purchased, submit the e-Form 164 and keep a copy for your records.
  • If the member has not made up their mind about purchasing the elimination period, submit the e-Form 143 anyway. This helps to avoid delays and you can always notify OMERS of a change in their election after the e-Form 143 is processed.
5. Leave Period Reporting and Elections

Leave period reporting/election (e-Form 165)

  • Report any leave periods that occurred in 2016 before completing the 2016 e-Form 119.
  • If you checked "undecided" on the e-Form 165a and have since received the member's contributions, submit an e-Form 165b with the election details before remitting the monies.

Employer Reports

In January, we will mail you the following reports:

  • Members who will reach 35 years (420 months) of credited service. Contributions to OMERS for these members must stop, and the PA and credited service will be zero for the period after 35 years, but contributory earnings must continue to be reported.
  • Members who started or ended a disability benefit in 2016 or who applied for a disability benefit that has yet to be approved.
  • Members who will reach age 71 in 2017. Contributions to OMERS must stop by November 30 of the year in which a member reaches age 71. Submit an e-Form 143 for the retirement of the member, and OMERS will begin paying the member's pension even if the member continues to work.

Additional Voluntary Contributions (AVCs) Payroll Deductions

Include AVCs in your T4s but not with your e-Form 119 reporting.

  • For the T4, add the member's 2016 AVC payroll deductions to both the pension adjustment (PA) in Box 52 and the RPP contributions in Box 20.
  • For your e-Form 119 reporting, do not include AVC payroll deductions with the member's contributions or PA.

Example

For 2016, a continuous full-time member's:

  • Normal retirement age is 65
  • Contributory earnings = $60,000
  • PA for the OMERS Primary Pension Plan defined benefit provision = $6,864.83
  • RPP contributions for OMERS Primary Pension Plan = $5,685.60
  • AVC payroll deductions = $1,200

On the member's T4:

  • For RPP contributions, report $6,885.60, which is $5,685.60 + 1,200 = $6,885.60
  • For the PA, report in Box 52, which is $6,864.83 + $1,200 = $8,065 (rounded to the nearest dollar)

On the e-Form 119, report a PA of $8,065 and $6,885.60 in RPP contributions.

More about AVC payroll deductions

Safeguarding Members' Personal Information

Never put a member's social insurance number or any personal, financial, or sensitive information in an email text or an email attachment. Always use e-Correspondence in e-access instead; it's safe, secure, and monitored by our staff.

Also, please keep in mind that:

  • Membership information OMERS provides through e-access, member reports or other channels is for the purposes of OMERS Plan administration only; and
  • If you are going to use this information for any other purpose, you must have the member's consent.

We're here to help

OMERS Client Services is your first point of contact for OMERS administration and for the e-Form 119 process.

Hours: Monday to Friday, 8 a.m. to 5 p.m.

Phone: 416-369-2444 or 1-800-387-0813

Make it your own!

It’s easy to personalize the new Employer Administration Manual with bookmarks and notes.

Check e-Correspondence regularly

This helps us to resolve issues quickly, which translates into better service to your members.