You must calculate a PA for every active, terminated, and retired member of HOOPP who earned a pension benefit while employed during the previous calendar year.
A PA must be calculated for members who receive free accrual from HOOPP while they are disabled because their pension benefit continues to grow. Free accrual is contributory service for which neither member nor employer contributions are made. Within the Member Data Collection process, PAs are calculated for members who are receiving free accrual and HOOPP will report the PAs to employers at the beginning of each calendar year. Employers must report the PAs on members' T4 slips.
You are required to report a PA on the T4 slip of every current and previous employee who earned a pension benefit while they were employed during that year. You must also report PAs as part of the data submitted to HOOPP for member termination or retirement events.
You do not need to calculate PAs for employees who, during the reporting year:
Were not members of HOOPP,
Earned no pension benefits because they were inactive,
Did not contribute to HOOPP at your organization, or
Made contributions for a leave ending in a previous year but the contributions were submitted after April 30 in the current year (a PSPA will be required).