A.4 Who Gets a PA?

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. The Member Data Collection module calculates PAs for members who are receiving free accrual and 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 . PAs must be reported when a member terminates their employment in the middle of a calendar year so that HOOPP is able to meet legislated deadlines for the reporting of PARs.

When PAs are not reported in this manner, the payment of benefits may be delayed.

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 received after April 30** in the current year (a PSPA will be required)

**Please note: The CRA has announced a temporary extension to the member contribution deadline for eligible periods of leave or reduced pay that ended in 2019. For such members, the regular April 30, 2020 deadline that permits a PA (rather than a certifiable PSPA) to be reported has been extended to June 1, 2020. Please see section 4.10 for more information.