FORM 7 WSIB PDF

Section Also, section 6. Section 6. Note: The summary of contributions provisions in the PBA and Regulation currently does not apply to plans that meet the definition of a multi-employer pension plan and as described in section

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Section Also, section 6. Section 6. Note: The summary of contributions provisions in the PBA and Regulation currently does not apply to plans that meet the definition of a multi-employer pension plan and as described in section Where the pension plan administrator and the pension fund trustee are the same entity, the plan administrator must prepare the Form 7 for each fiscal year of the plan, in the prescribed manner and within the prescribed period.

Where there are pension fund trustee s other than the pension plan administrator, the pension plan administrator must prepare the Form 7 for each fiscal year of the plan, in the prescribed manner and within the prescribed period, and provide a separate Form 7 to each trustee of the pension fund. This information can be found in the pension plan document. Question 2: Provide the pension plan registration number. This is based on the fiscal year of the pension plan.

This information can usually be found in the pension plan document. Question 4: Identify whether this is a new Form 7 for the fiscal year or a revised Form 7 for the fiscal year identified in question 3. Question 5: Provide the date the Form 7 or revised Form 7 is required to be submitted to the trustee s of the pension fund.

Question 6: Select the most appropriate response with regard to the plan type: a Indicate the plan type b Indicate whether each benefit component of the plan is contributory or non-contributory and whether additional voluntary contributions are permitted to be made by employees. Additional voluntary contributions are any additional contributions that are voluntarily contributed by employees and which do not result in additional contributions by the employer c If the plan is a Combination or Hybrid plan, select the most appropriate response for each component.

If the pension fund has more than one trustee, a separate Form 7 must be prepared for each trustee and the information provided must correspond to the portion of the pension fund held by that trustee. Note: Complete b only if the plan is a Combination or Hybrid plan.

Question 9: Identify the pension plan administrator and provide contact information. For information on who can be a plan administrator, see section 8 of the PBA. This date can be found in the Certification section of the earlier Form 7. Note: If there is a change that will impact the summary of contributions on an ongoing basis, including plan information change, or the trustee s of the pension fund has changed, the administrator is required to give the trustee s of the pension fund a revised Form 7 within 60 days after becoming aware of the change.

A revised Form 7 is required when there are changes to the plan or events which materially affect the required contribution levels.

However, if the changes to the plan contributions are determined to be temporary in nature i. For temporary deviations, the administrator should provide the trustee with reasonable explanations for the deviations when the contributions are submitted. Question Provide the effective date of the actuarial valuation report or cost certificate that was used to complete the contribution requirements in question Question Provide the estimated employee and employer contributions for the fiscal year of the plan identified in question 3, separated into monthly or other periodic estimated amounts.

The contribution periods may be pay periods instead of calendar months, as unnecessary deviations may arise if there is no alignment between the Form 7 and the actual contribution periods. Estimated employee contributions and estimated employer contributions should be reasonable estimates of contributions required to be remitted to the trustee of the pension fund identified in question 8, based on relevant information such as the funding requirements as specified in the current actuarial reports, anticipated payroll, membership, or number of hours worked.

Estimates of contributions may take into account cyclical fluctuations in contribution levels or anticipated variations in contribution levels due to unusual circumstances.

Estimated employee contributions include employee required contributions and employee additional voluntary contributions, if any: Employee required contributions are the contributions, if any, required to be made by the plan members in respect of the reporting period as set out in the current pension plan text filed with FSCO.

Employee additional voluntary contributions are any additional contributions voluntarily contributed by members in respect of the reporting period which do not result in additional contributions from the employer. Special payments are the contributions required to be remitted to the pension fund to cover any unfunded liabilities or solvency deficiencies, as determined by the actuary in accordance with the Regulation. Estimated employee contributions and estimated employer contributions must be remitted to the pension fund by the Expected Remittance Date i.

Expected Remittance Date is the date by which contributions are required to be remitted to the pension fund as per the Regulation. Question Select the most appropriate response where it has been determined that no employee or employer contributions are required to be remitted to the pension fund, e. If the plan is in a surplus position AND on a contribution holiday: provide the start date of the contribution holiday; provide the end date of the contribution holiday; provide the effective date of either the actuarial valuation report or the cost certificate used.

If the plan is in a surplus position and NOT on a contribution holiday: provide the effective date of either the actuarial valuation report or the cost certificate used. If the plan is using a prior year credit balance: provide the effective date of either the actuarial valuation report or the cost certificate used. Provide an explanation of any other reason for determining that contributions are not required to be remitted to the pension fund during the reporting period.

Certification: The Form 7 must be certified by the authorized representative of the plan administrator. The authorized representative certifies the completeness and accuracy of the information provided in the Form 7, and that the contribution amounts provided in the Form 7 are reasonable estimates for the reporting period.

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