Weekend Workers
Weekend workers are those employees who work 30 hours per week but are paid for 37.5 hours. Contributions should be deducted from their full earnings as they are credited with 52 weeks of contributory service as if they were working a full 37.5 hours per week.
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Late contributions paid retroactively for 1990 or later years will require an amended pension adjustment (PA) for each year in which the contributions apply. HOOPP will provide you with the revised PA upon receipt of the funds. In the event that you need to report contributions that apply to pre-1990 taxation
years, contact HOOPP.
When a Job is Jointly Funded
When part of the funding for an employee's salary comes from a HOOPP employer and part from a nonHOOPP non HOOPP employer such as a teaching facility, the member should be treated as a part-time employee for the purpose of calculating HOOPP contributions.
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Temporary Periods of Reduced Earnings
Members can choose to "top up" their contributions during a temporary period of reduced earnings (also referred to as an Approved Work Schedule Reduction), subject to your approval, as long as they have been employed by you for at least 36 months prior to the start of the period. The 36 month minimum employment requirement is waived for the year 2020 and 2021 only, due to COVID relief measures provided under the ITA Regulations. Examples of a temporary period of reduced earnings include participation in a temporary job-sharing program or a decision by a member to work fewer hours each week for a temporary period of time.
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Contributions on Termination Payments
The table below summarizes the way HOOPP treats pension contributions for various payments that may be made to members upon termination of employment. Whether or not HOOPP contributions are made on these amounts depends on the type of payment, and the method by which the payment is made.
Type of Payment | If paid as… | Contributions required |
|---|---|---|
Payments in lieu of termination notice period not exceeding amount required by Employment Standards Act or collective agreement | lump sum | yes |
salary continuance | yes | |
Payments in lieu of termination notice period exceeding amount required by Employment Standards Act or collective agreement | lump sum | Contributions allowed on excess portion if employer and member agree to make them and if the employment relationship continues for the applicable period. |
salary continuance | yes | |
Severance pay | lump sum | no |
salary continuance | yes | |
Other: retiring allowances, lump sum payments in lieu of benefits, etc. | lump sum | no |
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