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Details of leaves are reported via HOOPP’s annual member data collection process or by submitting leaves of absence information. Employers are required to report start and end dates for all leaves (e.g., statutory leaves, employer approved leaves and health leaves).

There is one exception, start and end dates for employer approved leaves (approved non-statutory leaves) less than 31 days do not need to be reported. If a leave is less than 31 days, continue to remit member and employer contributions.

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The table below illustrates when deemed earnings apply for a leave.

Leave Type

Contributions

Deemed Earnings

Unreduced earnings (100% pay)

Regular contributions

No deemed earnings

Reduced earnings/approved work schedule reduction

(< 100% pay)

Regular contributions

No deemed earnings

Top up*

Deemed earnings

No earnings

(0% pay)

No Contributions

No deemed earnings

Top up*

Deemed Earnings

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