Use this checklist as you get ready for your e-Form 119 annual reporting and as a quick guide. It includes contribution rates, thresholds, tips and guidelines. For detailed information, please refer to the OMERS Employer Administration Manual.
The Basics for 2017
2016 e-Form 119 Annual Reporting
What Must Be Completed Before Starting Your Annual Reporting
Additional Voluntary Contributions (AVCs) Payroll Deductions
Safeguarding Members' Personal Information
Normal retirement age 65 and 60 rates remain the same as the 2016 rates.
Up to YMPE
Contributions are calculated on earnings up to and above the YMPE (the year's maximum pensionable earnings limit for CPP contributions).
Contribution rates for previous years
A member's contributory earnings for pension purposes are capped at the lesser of:
See Section 3.1.2, Maximum contributory earnings (caps) in the Employer Administration Manual for more details and example calculations.
OMERS SC reviews the allocation threshold on an annual basis. For 2017, the allocation threshold is 103.9% of the maximum registered pension plan (RPP) earnings for 2017, which is:
Contributions on earnings above $170,796.79 are paid to the Retirement Compensation Arrangement (RCA).
Exception: An exception to this limit is leave periods where the member cost is double contributions (the member's plus employer's share). In this case, use $164,385.75 as the allocation threshold, and remit contributions on earnings only up to this amount; there are no RCA contributions for these leaves. (For leave periods where the cost is single contributions, the allocation threshold is $170,796.79 and amounts above $170,796.79 are paid to the RCA.)
Now it's easier and faster to calculate contributions. Just enter the member's information and OMERS contributions (RPP and RCA) are calculated instantly. No more scrolling through PDF pages!
OMERS 2017 Contribution Calculator
Timely and accurate Form 119 reporting is essential to provide members prompt access to up-to-date information about their pension benefits. We're here to help you with your e-Form 119 annual reporting:
Important dates and overview of e-Form 119 steps: see e-Form 119 Checklist
Tip! Report all member events (enrolments, leaves, terminations, retirements, deaths, etc.) to OMERS when they happen – throughout the year. This will make your annual e-Form 119 reporting easier and quicker.
Complete the enrolment process for all full-time and other-than-continuous full-time (OTCFT) employees whose participation in OMERS is mandatory. Enrolling members promptly will help to avoid omission periods.
School Boards - An employee eligible to contribute to the Ontario Teachers' Pension Plan cannot enrol in OMERS. All employees of school boards who hold teaching qualifications (e.g., teaching certificate, letter of permission) must join the Ontario Teachers' Pension Plan, even if the employee is in a non-teaching position.
As part of your annual processes, be sure to offer membership to employees who are eligible for OMERS membership and whose participation is not mandatory.
Reminder! Ask new OTCFT employees who are not required to join the OMERS Plan about previous or current work with another OMERS employer and give them a copy of the handout for new hires. Some OTCFT employees may be eligible to enrol when hired. Also, we encourage you to record the member's response so you have it on file in the event of a future conflict.
Changing member information (e-Form 106)
Request for an OMERS plan benefit (e-Form 143)
Disability elimination period (e-Form 164)
Leave period reporting/election (e-Form 165)
In January, we will mail you the following reports:
Include AVCs in your T4s but not with your e-Form 119 reporting.
For 2016, a continuous full-time member's:
On the member's T4:
On the e-Form 119, report a PA of $8,065 and $6,885.60 in RPP contributions.
More about AVC payroll deductions
Never put a member's social insurance number or any personal, financial, or sensitive information in an email text or an email attachment. Always use e-Correspondence in e-access instead; it's safe, secure, and monitored by our staff.
Also, please keep in mind that:
OMERS Client Services is your first point of contact for OMERS administration and for the e-Form 119 process.
Hours: Monday to Friday, 8 a.m. to 5 p.m.
Phone: 416-369-2444 or 1-800-387-0813
It’s easy to personalize the new Employer Administration Manual with bookmarks and notes.
This helps us to resolve issues quickly, which translates into better service to your members.