Canada Pension Plan
A contributory, earnings-related social insurance program that is paid by the federal government. It provides a measure of income to contributors and their families upon retirement, disability, and death. For further details, contact Service Canada.
WTW case management system within eePoint.
WTW secure website used to send/receive reports and other confidential member-related data. For more information, refer to Pension Administration System (eepoint) and Data Exchange Tools.
WTW Pension Administration System. For more information, refer to Pension Administration System (eepoint) and Data Exchange Tools.
Financial Services Regulatory Authority of Ontario
An independent regulatory agency whose role is to ensure pension plans meet the legal standard in the Pension Benefits Act (PBA). Their objective is to improve consumer and pension plan beneficiary protections in Ontario.
Income Tax Act
A federally legislated act with underlying regulations that outline, among other things, the maximum limits for registered pension plans. The Income Tax Act allows employees and employers to deduct pension contributions from their respective income for tax purposes and sets standards for the benefits a pension plan can provide. It is regulated by the Canada Revenue Agency (CRA)
Data files that contain employee/member data required to administer pension benefits that are sent bi-weekly from each participating employer to WTW via:
- I1 Data File – transmits Demographic & HR/Employment data on a bi-weekly I1 schedule
- I2 Data File – transmits Contribution & Payroll data on a bi-weekly I2 schedule
Refer to Reporting Data through the I1 & I2 Data Interfaces for more information
Jointly Sponsored Pension Plan
A pension plan in which decision making and funding of the benefits is shared jointly by both employees and the sponsor/employer. It’s a pension plan where there is a partnership in the governance of the plan. The Plan is a JSPP
Self-service website for active, deferred and retired members to access pension-related information and transactions.
Ontario Compensation Employees Union, CUPE Local 1750
- Co-Sponsor of the Plan (with WSIB)
Pension Adjustment
The Canada Revenue Agency (CRA) deemed value of the lifetime pension benefit earned by a member during a calendar year which affects the member’s RRSP contribution room for the following year. Refer to Annual Pension Adjustment Report (I7) for more information.
Participating Employers of the Plan include:
The Workplace Safety and Insurance Board (WSIB), Infrastructure Health and Safety Association (IHSA), Public Services Health and Safety Association (PSHSA), Workplace Safety and Prevention Services (WSPS), Workplace Safety North (WSN), and the Trustees of the Workplace Safety and Insurance Board Pension Plan Fund (WISE Trust).
Pension Benefits Act (Ontario)
Provincial pension legislation enforced by FSRA, which regulates pension plans in Ontario and determines minimum standards for eligibility, funding, and benefits for Ontario-registered pension plans.
The base salary received by an employee for their employment position while a member of the Plan.
Refer to Frequently Asked Questions (FAQs) for specific Pensionable Earnings inclusion and exclusions.
Note: Contributions must be deducted from Pensionable Earnings in accordance with the Contribution Rate Schedule.
Represents the total years, months and days of service during which the employee, or the employer on behalf of the employee, contributes to the Plan or Supplementary Plan and can include service during which an employee is receiving short-term, or long-term disability benefits, or while in receipt of benefits from a claim filed under the WSIA (WSIB claim benefit).
Note: Pensionable Service is derived from member employment statuses provided by Participating Employers via the I1 Data File and required contributions amounts deducted and provided via the I2 Data File.
Pensionable service can also be purchased by members for periods of temporary employment and certain leaves of absences, or transferred in by members from another pension plan.
Secure File Transfer Protocol
- Transmission method by which I1 and I2 Data Files are sent from Participating Employers to WTW.
Safe Workplace Associations
Infrastructure Health & Safety Association (IHSA)
Public Services Health & Safety Association (PSHSA)
Workplace Safety & Prevention Services (WSPS)
Workplace Safety North (WSN)
WSIB Employees’ Supplementary Pension Plan (ESPP)
- A “top-up” retirement compensation arrangement that provides employees of the WSIB and SWA a pension benefit in excess of the maximum pension benefit permitted under the Plan and the ITA; the Plan and the Supplementary Plan (the “plans”) operate together to provide the same retirement benefit that the employee would have received if the ITA limits did not exist.
- Sponsored and administered solely by WSIB.
- Refer to Supplementary Plan for more information.
WSIB Employees’ Pension Plan (often referred to as the “WISE Trust Plan” or the “EPP”)
- A contributory defined-benefit pension plan registered and regulated under the Ontario Pension Benefits Act (“PBA”) and the federal Income Tax Act (“ITA”).
- Jointly sponsored by the WSIB and OCEU and administered by WISE Trust.
- Refer to the Plan for more information.
Workplace Safety & Insurance Board
- Co-Sponsor (with OCEU) and Participating Employer of the Plan.
- Sponsor and administrator of the Supplementary Plan.
Workplace Insurance and Safety Employee Trust
- The Trustees of the Workplace Safety and Insurance Board Employees’ Pension Plan (Board of Trustees).
- Legal Administrator of the Plan.
Pension contact centre for employees and members of the Plan and Supplementary Plan:
By Phone:
Call toll free: 1-855-242-1526
Outside of North America: 678-932-4144
Monday to Friday, 8:30 a.m. to 4:30 p.m. EST
By mail:
130 King Street West
Suite 1500, P.O. Box 424
Toronto, ON M5X 1E3
Online via My Pension Resource:
Willis Towers Watson
- Pension Administration Service Provider for the Plan and the Supplementary Plan.
- Refer to Pension Administration Service Provider for the Pension Plans for more information.
Other Employer Reports & Processes
This page provides process information on the Bi-weekly I3 Deemed Contributions Report, Monthly New Buyback Report, and Annual I7 Pension Adjustment Report and Amended PAs.
Go to Summary of Employer Reports for a list of all employer reports.
Bi-weekly Deemed Contributions Report (I3)
The I3 deemed contributions report contains “deemed” contributions for each plan per member on Long Term Disability (LTD) during the pay period being reported. Deemed contributions are contributions that participating employers contribute on behalf of members on LTD or, for WSIB only, Short Term Disability (STD) on and after Day 41.
The I3 deemed contribution report is sent by WTW to each participating employer bi-weekly via DataLink and includes:
- Accrual in deemed contributions for each pay period based on a year-to-date calculation, where
- Amounts can reflect retroactive deemed contributions with respect to a current or prior calendar year (i.e., it is possible that a negative amount will be passed following a data change (e.g., return to work date received late), and
- Applies to the following statuses:
- STD – Day 41 (for WSIB only)
- LTD – Paid-Accruing
- LTD Accruing – Accruing – Partial Return
- Applies to the following statuses:
- Amounts can reflect retroactive deemed contributions with respect to a current or prior calendar year (i.e., it is possible that a negative amount will be passed following a data change (e.g., return to work date received late), and
Refer to Contribution Remittance for details on how you remit the deemed employee and/or employer contributions to the pension plan fund.
Monthly New Buyback Report
The Buyback Report contains buyback information for each plan per member who completed a purchase (or “buyback”) of eligible pensionable service during the reporting period. The Buyback Report is sent by WTW to each participating employer monthly via DataLink and includes:
- Employee and Employer buyback contributions amount by plan
- Contribution amount for Box 20 of the T4 for a member who purchased service during the tax reporting year
You must add/update the amount in the Box 20 column to Box 20 (Registered Pension Plan (RPP) contributions) of the T4 tax slip for the applicable reporting year.
Refer to Contribution Remittance for details on how you remit the employer contribution portion to the pension plan fund.
Update Box 20 of the member’s T4 tax slip on your payroll system with the information provided in the Buyback Report.
Annual Pension Adjustment Report (I7)
A Pension Adjustment (PA) reflects the value of the pension benefit the member accrues in the Plan for a year. An employer must report all current service PAs by the end of February in the year following the benefit accrual.
On an annual basis you will receive the PA amounts for members which you need to report on the employee’s T4 tax slip. In mid-January, an I7 PA report will be provided to each employer via DataLink. Each employer is responsible for importing the PA amount into their pay system. The report will contain the following information:
- Year
- Member’s SIN
- Member’s First Name
- Member’s Last Name
- Member’s PA
- SWA ID Number (SWA members only)
Amended PAs
A member’s PA will need to be amended whenever the member’s entitlement to a benefit is changed for a prior tax-reporting year. There are special events that could give rise to the amendment of a member’s PA:
- A purchase (or “buyback”) of pensionable service made before April 30th for a period of absence that happened in the same tax year
- Grievance settlement or reinstatement
- LTD settlement
- Incorrect/inaccurately calculated PA
Note: Any prior year retroactive earnings will be included in the PA for the year in which it is paid (an amended PA is not required).
On an annual basis, you may receive an amended PA amount/report for members where the amount will need to be reported on amended T4 tax slip. In mid-April, as per the Annual Consolidated Processing Calendar, if required, a I7 PA report with the amended PA amount will be provided to each employer via DataLink. Each employer is responsible for importing the file, or entering the amounts, into their payroll system and issuing the amended T4 tax slip to the members.