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.
Summary of Employer Reports
I1 & I2 Data Interface and Contributions Related Reports
| FUNCTION CATEGORY & FREQUENCY | NAME OF REPORT | PURPOSE |
| I1 DEMOGRAPHIC & HR DATA VALIDATIONS (BI-WEEKLY) | 1. Interface File Validation Details | Data errors, edits and validations for the I1 file – refer to Reporting Data through the I1 & I2 Data Interfaces and I1 Data Validation Reports for process details. |
| 2. Rejected | ||
| 3. Significant Changes | ||
| 4. Retroactive Changes | ||
| 5. Termination | ||
| 6. New Hire | ||
| 7. Load Summary | ||
| 8. Pension History, Service History, Pay Rate History | ||
| I2 PAYROLL & CONTRIBUTION DATA VALIDATIONS(BI-WEEKLY) | 1. Interface File Validation Details | Data errors, edits and validations for the I2 file – refer to Reporting Data through the I1 & I2 Data Interfaces and I2 Data Validation Reports for process details. |
| 2. Rejected | ||
| 3. Contribution Discrepancy | ||
| 4. Audit Controls | ||
I12 PAYROLL BUYBACK DEDUCTIONS (BI-WEEKLY) For WSIB and WISE Trust Employers Only | 1. I12 Buyback Deduction Setup | Buyback payroll deduction setups sent biweekly via SFTP to WSIB and bi-weekly via DataLink to WISE Trust only. If there are no setup records to report for the reporting period, an I12 file/report will not be sent. |
CONTRIBUTION REMITTANCE & T4 BOX 20 UPDATE (MONTHLY) | 1. Employer Remittance Statements 2. 1-3 Deemed Contributions (reference only) 3. Monthly New Buyback Report | Remittance Statement sent to employers (except WISE Trust) for monthly payment of pension contributions into the Fund for amounts owing for the specified reporting period – refer to Contribution Remittance for process details. For updating Box 20 of the T4, refer to Monthly New Buyback Report for process details. |
Other Process Related Reports
| FUNCTION CATEGORY & FREQUENCY | NAME OF REPORT | PURPOSE |
ENROLMENT (BI-WEEKLY) | 1. Eligibility Validation | List of employees who failed eligibility validations – identifies eligible employees that may have been missed or employees that may have been incorrectly identified as eligible in the reporting period – refer to Enrolling a Member, Permanent Employees for process details. |
| 2. Temporary Eligibility | List of part-time and temporary employees that need to be enrolled in your HR/Payroll system for the reporting period – refer to Enrolling a Member, Temporary Employees for process details. | |
RETIREMENT (BI-WEEKLY) | 1. Retirement Initiation | List of members for which a retirement package was produced for the reporting period – refer to Retiring a Member for process details. |
| 2. Age 71 | List of active members who will reach age 71 in the calendar year – refer to Mandatory Retirement at Age 71 for process details. | |
TERMINATION (BI-WEEKLY) | 1. Termination Report | List of members who terminated employment during the reporting period – refer to Terminating a Member for process details, which includes confirming the termination reason as voluntary vs involuntary and confirming the ESA Notice Period End Date for ESA lump sum notice payouts. |
| I10 INACTIVE DEMOGRAPHIC DATA (DAILY for WSIB; MONTHLY for SWAs) | 1. I-10 Inactive Member Data Interface/Report | Provides employers with changes in retiree & survivor demographic data that has been updated on eePoint during the reporting period including address, contact information, and date of death – for employer information only (i.e., to manage post-retirement employer sponsored benefit programs, if any). Note: Sent daily via SFTP to WSIB and monthly via DataLink to SWAs; the report is not required for WISE Trust. |
PENSION ADJUSTMENTS (ANNUAL) | 1. I-7 Pension Adjustment | T4 Tax Slip Reporting – refer to Annual Pension Adjustment Report (I7) for process details. |
CPP STATUS
(ANNUAL) | 1. CPP Status approaching Age 65 or old | Members in receipt of CPP – refer to Contributions for Members Exempt from CPP Contributions (CPT30 Form) for processing and supporting CPT30 form requirement details. |
FORECAST REPORT (ANNUAL) | 1. Forecast Report | Provides early retirement dates and other pension data for each employer’s active employees (for information only). |