3.5 Remote Workers - Employees Residing Outside of Ontario

3.5 Remote Workers - Employees Residing Outside of Ontario

Remote Work - Canada

Only Ontario employees are eligible to participate in the Plan. Ontario employees include:

  • Employees who live and work in Ontario.

  • Employees who live outside of Ontario but report to work at a physical workplace in Ontario (e.g., individuals with addresses in Michigan or Quebec but who are employees working at hospitals or healthcare providers in Ontario).

  • Employees who live outside of Ontario, who are not required to report to a physical workplace, but work for an employer in Ontario and are paid from the Ontario employer (e.g., a telecommuter, someone who works from home, etc.).

The following are not considered Ontario employees:

  • Employees of a HOOPP employer who go to work at an office of the HOOPP employer in another province or country (even if the employee lives in Ontario). For example, if a HOOPP employer operates another location in Quebec and the employee works there.

  • Employees of a HOOPP employer whose employment is not subject to Ontario pension legislation because their employment is federally regulated.

  • Employees who are hired or transferred to a position with the HOOPP employer that is located outside of Ontario.

As workplace practices evolve, remote work and working from home may become more prevalent. In situations where an employee does not report to work at an establishment of the employer, then the determination for HOOPP purposes is based on the employer’s location from which the employee is paid. Should a remote work arrangement for an Ontario employee become permanent (i.e. the employee no longer reports to work at any office of the employer), then the employee must continue to be paid from Ontario in order to be considered an Ontario employee.

If necessary, HOOPP may request information to support that an employee is considered an Ontario employee to confirm eligibility to participate in the Plan. Please contact a Regional Manager if you have questions.

When Members are Transferred to an Employer Outside of Canada (Foreign Service and Non-residency)

Tax rules restrict the ability of employees to actively participate in a registered pension plan during periods of foreign service and/or non-residency when working for a non-Canadian employer. HOOPP does not accommodate foreign service or permit employees who transfer out of Canada to accrue service.

Current as of July 1, 2026