5.2 Employer Reporting

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.

If a leave extends more than 30 days, ensure that the leave type previously reported remains accurate. Contributions are not mandatory for members and employers on any employer-approved leave that is more than 30 days in duration. Regardless of whether a member will be making contributions, employers are required to notify HOOPP once the leave has ended in order for HOOPP to be able to determine whether the leave is “contributory” or “non-contributory”.

Reporting a Leave (Contributions)
If a member plans to contribute for a leave, they can either make periodic contributions while away, or make all the contributions as a lump sum payment by no later than six months after the end of the leave. An exception occurs for strike or lockout periods; contributions can only be made after the strike or lockout ends, and no later than six months from the end of the strike/lockout period.

In April 2020, HOOPP introduced a special temporary extension which provided an additional six months (for a total of 12 months) after the end of the leave period to make pension contributions. This extension continues to apply only where the leave period started on or before December 31, 2021.

Employers are required to submit leaves of absence information to inform HOOPP of the leave indicating the start date of the leave. Additional information is submitted when the leave has ended. For more information on how you would initiate a leave, update a leave or end a leave for a member, please refer to the Member Events section of the Learning Centre.

If a member makes contributions, your organization must make contributions at the required rate. For fulltime employees, the member contributions during a leave are based on what the member was earning before the leave began. As a general rule, the contributions of part-time employees should be based on their average earnings for the 10 weeks preceding the leave. If a part-time member does not work in the 10 week period preceding the leave, then there would be no contributions required to be remitted for that member. For both full-time and part-time employees, these “deemed earnings” must also include any subsequent pay increases.

If the member’s contributions are received as a lump sum, after you have completed your annual member data report, and it is within six months (temporarily extended to 12 months for any leave periods starting on or before December 31, 2021) after the end of the leave, complete a remittance declaration report via the Remittance process in HOOPP Insight to report If contributions are not received within timeline set by HOOPP to make contributions for a leave, the member may be eligible to buy back the service under HOOPP.

Deemed Earnings (% of Normalized Earnings)
Deemed earnings (referred to as % of normalized earnings within HOOPP Insight) represent the difference between what the member would have earned had they worked as scheduled during a leave period or a period of reduced earnings/approved work schedule reduction, and their actual earnings during the leave period.

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

* Deemed earnings (referred to as % of normalized earnings within HOOPP Insight) are calculated by HOOPP for the contributions made for the topped-up amount on a leave or a period of reduced earnings/approved work schedule reduction. For example; if a member receives 80% of their pre-leave earnings and tops-up the 20% to their full pre-leave earnings, deemed earnings are calculated for the 20%.