Payroll Reporting Refresher EMPLOYER WORKSHOP FALL 2018

Transcription

1 Payroll Reporting Refresher EMPLOYER WORKSHOP FALL 2018

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3 Table of Contents Plan Member Record Plan Member Record (PMR) Plan Member Record Electronic Form Member Validation Create New Plan Member Record Multiple Enrolments Using Excel Spreadsheets Non-Payroll Reports Long-Term Disability (LTD) Employee Information at Termination/Retirement (EITR) Reporting Service Event Types Payroll Reporting Reminders Employer Data Submission (EDS) Remittances General Remittance Detail Report Requesting a Missing Remittances Report Contribution Variance Summary Report Pension Adjustments Pension Adjustments (PAs) Amended Pension Adjustments (APAs) Appendix Municipal Pension Plan College Pension Plan Public Service Pension Plan Teachers Pension Plan WorkSafeBC Payroll Reporting Refresher Employer Workshop Fall 2017

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5 Plan Member Record Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Plan Member Record 1

6 PLAN MEMBER RECORD (PMR) When an employee becomes eligible for enrolment and begins contributing to the pension plan, employers must complete a Plan Member Record (PMR) Electronic Form and submit it electronically through our secure employer website. This must be done within 30 days of the employee becoming eligible. Employers can also update an existing PMR whenever an employee changes their personal information (i.e., social insurance number, address, name or, if applicable, union affi liation) or submit the applicable spreadsheets. The PMR is the only way Pension Corporation (corporation) learns that an employer has a new eligible employee. Some of the most common payroll reporting errors involve new employees who have not been enrolled in the plan or existing employees who have not been changed to a new employee group. When submitting PMRs, remember: You must sucessfully submit PMRs for all new contributors before you submit your Payroll Report for the end of the year We cannot post salary, service or contributions for an employee who has not been enrolled through a PMR The corporation records employee contributions, service, salary and personal information. We use that information to calculate and provide pension adjustments and the Member s Benefi t Statement (MBS) each year. PLAN MEMBER RECORD ELECTRONIC FORM Each pension plan has its own website. However, for the purposes of this workshop, we will be using the Municipal website in our examples. This is the Employer Reporting page. To complete individual PMRs, select Plan Member Record Electronic Form. Note: WorkSafeBC does not submit individual PMRs; instead, it submits a report through Employer Data Submission (EDS) on an as-needed basis. This report posts directly to our system. 2 Employer Workbook» Plan Member Record BC Pension Corporation pensionsbc.ca

7 Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Plan Member Record 3

8 MEMBER VALIDATION Through the Plan Member Record Electronic Form, employers are able to check whether an employee is an active contributor under the pension plan and should be enrolled, or is not an active contributor and should be enrolled when they meet the eligibility requirements. 4 Employer Workbook» Plan Member Record BC Pension Corporation pensionsbc.ca

9 CREATE NEW PLAN MEMBER RECORD When you select Create New Plan Member Record, enter your employee s information on this screen. You must complete all fields marked with a red asterisk. Note: each pension plan has its own required fi elds. Remember, the required fi elds displayed here are for the Municipal Pension Plan. If, at any point, you change your mind and do not want to submit the PMR, click Cancel. The system will take you back to the Plan Member Record Electronic Form page. When you have entered all the required information, click Submit. The system will automatically validate some of your data for example, it will verify that you ve entered a valid social insurance number (SIN). The system will also make sure you ve completed all the required fi elds. Occasionally, you may have an employee who contributes to two different pension plans within your organization. This can happen if you have an employee who works at two jobs covered by different pension plans (e.g., Municipal and College plans). In this instance, you will need to submit two separate PMRs for the employee one for each pension plan. If your data doesn t pass the validation process, the screen will display an error message in red for each fi eld that didn t pass the validation. Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Plan Member Record 5

10 Examples of error messages include: The date provided is not valid The fi eld contains more than the allowable length The SIN is invalid The Union Affi liation fi eld is required If spousal information is entered, all fi elds are mandatory in this section Note: The address portion of the PMR only allows for a city and province within Canada Employee SIN must be nine digits Correct any errors on this page and select Submit. You may also press Cancel to return to the previous screen What happens if I do not submit a PMR? Your employee s membership and/or enrolment in an employee group will not be recorded by the pension plan Your employee will not receive an acknowledgement of their membership in the plan Your Payroll Report will not be accepted for submission and each employee missing a PMR will be identifi ed Your employee s pension adjustments may be delayed or not produced What if I do not deduct contributions on time? You will be required to pay the employer s portion of the enrolment arrears The cost to purchase arrears is calculated using the current salary and current contribution rate cost method. This means you may be paying more in arrears than you would if you had submitted timely contributions. 6 Employer Workbook» Plan Member Record BC Pension Corporation pensionsbc.ca

11 Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Plan Member Record 7

12 MULTIPLE ENROLMENTS USING EXCEL SPREADSHEETS If you need to submit several PMRs, you can submit multiple enrolments by creating three Excel spreadsheets in separate fi les: 1. Person record 2. Address record 3. Employment record You must submit each spreadsheet separately and on the same day. The following pages will show you how to create these spreadsheets. Remember, you must submit PMRs within 30 days after the employee starts contributing to the plan. 8 Employer Workbook» Plan Member Record BC Pension Corporation pensionsbc.ca

13 Enrolling an employee Person record Layout instructions Column A B C D E F G H I J Data element SIN * Previous SIN Last name* Given name* Title Previous last name Previous given name Birth date* Gender* Home phone number Valid entry Nine numeric Only required if SIN changes Up to 30 mixed case Up to 30 mixed case Up to fi ve upper case (i.e., DR MR MRS MS MISS) Up to 30 mixed case. Required if changed Up to 30 mixed case. Required if changed Eight numeric. Excel date formats accepted One upper case character F or M 10-digit area code and number, no brackets, spaces or dashes * Required fi eld Example A B C D E F G H I J Smith Sally DR F Campbell Carl M Jones Jimmy MR M Thompson Tamara F Brown Barbara MISS F Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Plan Member Record 9

14 Enrolling an employee Address record Layout instructions Column A B C D E F G H Data element SIN* Last name* Address line 1* Address line 2 City* Province/State* Postal code* Country* Valid entry Nine numeric Up to 30 mixed case Up to 40 mixed case. Use Canada Post standards Only required if reporting change of address or address correction Up to 40 mixed case Two upper case Up to 15 upper case no spaces or dashes Up to 25 mixed case * Required fi eld Example A B C D E F G H Smith 1523 Fir St Victoria BC V8V2L9 Canada Campbell 766 Dogwood Pl Victoria BC V8V2L7 Canada Jones 988 Cedar St RR1 Sooke BC V8V2K2 Canada Thompson 1817 Spruce Cres Duncan BC V8V5T9 Canada Brown 1154B Hedge Rd Victoria BC V8V5B5 Canada 10 Employer Workbook» Plan Member Record BC Pension Corporation pensionsbc.ca

15 Enrolling an employee Employment record Layout instructions Column A B C D E F G H I J Data element SIN* Last name* Employee group* Employee number Hire date* Contribute start date* Union affiliation* Bargaining association* Primary location Secondary location Valid entry Nine numeric Up to 30 mixed case Up to eight upper case Up to 12 upper case Eight numeric any Excel date format Eight numeric any Excel date format Up to fi ve upper case Up to fi ve upper case if applicable Up to 30 mixed case Up to 30 mixed case * Required fi eld Example A B C D E F G H I J Smith 04GENERL BCNU N Campbell 04GENERL NONU Jones 04GENERL CUPE Thompson 04GENERL HEU C Brown 04GENERL HEU C Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Plan Member Record 11

16 NON-PAYROLL REPORTS You may need to submit changes to employee information.* You can do this with individual PMRs. If you need to submit changes for several employees, you can submit multiple records, using the corresponding Excel spreadsheets: 1. Person record 2. Address record 3. Employment record You must submit each spreadsheet separately. The following pages will show you how to create these spreadsheets. If you need to update a SIN for a current employee, please submit this information using the Update Existing PMR option rather than creating a new PMR. * Only Municipal Pension Plan employers are required to submit changes to union affi liations or bargaining associations in a separate report. 12 Employer Workbook» Plan Member Record BC Pension Corporation pensionsbc.ca

17 Changing employee information Person record Layout instructions Column A B C D E F G H I J Data element SIN * Previous SIN Last name* Given name Title Previous last name Previous given name Birth date Gender Home phone number Valid entry Nine numeric Only required if SIN changes Up to 30 mixed case Up to 30 mixed case Up to fi ve upper-case (i.e., DR MR MRS MS MISS) Up to 30 mixed-case. Required if changed Up to 30 mixed-case. Required if changed Eight numeric. Excel date formats accepted One upper-case character, F or M 10-digit area code and number, no brackets, spaces or dashes * Required fi eld Example A B C D E F G H I J Smith Carlson Campbell Jones James Jimmy Thompson Adams Brown Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Plan Member Record 13

18 Address record Layout instructions Column A B C D E F G H Data element SIN* Last name* Address line 1* Address line 2 City* Province/State* Postal code* Country* Valid entry Nine numeric Up to 30 mixed case Up to 40 mixed-case. Use Canada Post standards Only required if reporting change of address or address correction Up to 40 mixed-case Two upper-case Up to 15 upper-case no spaces or dashes Up to 25 mixed-case * Required fi eld Example A B C D E F G H Smith 4379 Hedge Rd Victoria BC V8V5B5 Canada Campbell 567 Spruce Cres Duncan BC V8V5T9 Canada Jones 988 Dogwood Pl Victoria BC V8V2L7 Canada Thompson 1687 Cedar St RR1 Sooke BC V8V2K2 Canada Brown 2439 Fir St Victoria BC V8V2L9 Canada 14 Employer Workbook» Plan Member Record BC Pension Corporation pensionsbc.ca

19 Employment record Layout instructions Column A B C D E F G H I J Data element SIN* Last name* Employee group* Employee number Hire date Contribute start date Union affiliation Bargaining assoc Primary location Secondary location Valid entry Nine numeric Up to 30 mixed-case Up to eight upper-case Up to 12 upper-case Eight numeric, any Excel date format Eight numeric, any Excel date format Up to fi ve upper-case Up to fi ve upper case if applicable Up to 30 mixed-case Up to 30 mixed-case * Required fi eld Example A B C D E F G H I J Smith 04GENERL B2234 Victoria General Hospital Campbell 04GENERL A Jones 04GENERL C Thompson 04GENERL H5436 Royal Jubilee Hospital Brown 04GENERL H5445 Royal Jubilee Hospital Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Plan Member Record 15

20 Where do I find the PMR? 1. Go to pensionsbc.ca and select your plan 2. Log on to the secure employer website (username/password) 3. In the Employer Reporting section, click More, then Plan Member Record Electronic Form When do I submit a PMR? You must submit PMRs within 30 days of the employee becoming eligible What happens if I do not submit a PMR? Your Payroll Report will not be accepted for submission and each employee missing a PMR will be identifi ed Pension adjustments may be delayed or not produced What if I need to enrol several employees? You have the option of enrolling employees using a report (standard or Excel format):» Person record» Address record» Employment record» Spouse record (available if reporting using standard format only) All three spreadsheets must be submitted on the same day. What if I need to update information on several employees? Provide updated information regularly Use the Update Existing Plan Member Record for a single record, or report changes to multiple records using the applicable spreadsheets 16 Employer Workbook» Plan Member Record BC Pension Corporation pensionsbc.ca

21 LONG-TERM DISABILITY (LTD) If an employee is receiving LTD benefi ts from an approved group disability plan, neither the employer nor the employee contributes to the plan, but the employee still accrues pensionable and contributory service. An employee who has been accepted into an approved LTD plan will continue to accumulate pensionable and contributory service in the pension plan as if they had been working, and have their highest average salary, which is used to calculate their pension, indexed by the same factor used to calculate inifl ation indexing for retiree pensions. If your LTD plan is not approved as a group disability plan under the pension plan rules, plan members receiving LTD benefi ts will not be credited with pensionable and contributory service for the LTD period. Starting and stopping LTD periods When the group disability plan s carrier approves an employee s claim, submit the LTD start information online through EDS. This ensures the employee receives pensionable and contributory service at the rate they would have if they had not been ill/injured. Service is automatically credited to an employee s account while they are receiving benefi ts from an approved LTD plan. As soon as the LTD carrier terminates the employee s LTD claim, submit the LTD stop information online in the same manner you submitted the start information. This will ensure excess service is not credited to the employee. If the employee chooses to terminate employment, you must also submit the employee s termination information online through Web Services Employee Information at Termination/Retirement tool. Note: Most Teachers Pension Plan employers do not submit LTD information. LTD information is reported by a third party on behalf of teachers, principals and vice-principals. Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Plan Member Record 17

22 LTD Confirmation Report Each reporting segment, an LTD Confi rmation Report is posted in the File Pick-up portlet in the Employer Reporting section of the secure employer website. This report summarizes the information for all your employees who are members of the plan, and are or have been on LTD when the report is created. The report only contains posted LTD information that has been successfully entered in your employees accounts before the Create Date identifi ed in File Pick-up. If any information on the report is inaccurate, you will need to provide the correct information: If an employee is not on the report and should be, submit their LTD start information online If an employee is on the report and they have stopped LTD, submit the LTD stop information online If the percentage of full-time work based on the employee s owned position (not hours worked) is incorrect, notify us through a Message Board topic LTD pensionable and contributory service is posted to each employee s account. This posted service forms part of the employee s benefi t entitlement and is included in their MBS. This is why reviewing and confirming the LTD Confirmation Report is a critical step. Please refer to section 6 of your plan s Employer Instruction Manual for more detailed information. 18 Employer Workbook» Plan Member Record BC Pension Corporation pensionsbc.ca

23 LTD Policy Validation tool This tool was developed to provide you with a secure web-based application for validating the information we have about your approved LTD policies. Before using the LTD Policy Validation tool, your organization needs to determine who should have access to the tool. This access can be given to more than one person in your organization, if required. Sign in to Web Services to review and/ or update your list of users and the roles they perform. Only individuals set up as Role 14 policy validation will have access to the tool. They might be your existing Secondary User, another user or a different person altogether. Every year in October, you are required to use the LTD Policy Validation tool to validate the approved LTD policy(ies) information or confi rm you have no approved LTD policies. We notify you when the validation window is open. Using the LTD Policy Validation tool is important. LTD policies approved for pension purposes allow employees to accrue pensionable and contributory service while receiving an LTD benefi t. To ensure your employees are being credited with service while receiving an LTD benefi t, submit your LTD policies for approval. If your LTD policy information is not current in the LTD Policy Validation tool, you will need to submit a Group Disability Plan Application form and supporting documentation to the policy branch. If you do not update your information, your employees LTD service may be affected. LTD Confirmation Report vs. LTD Policy Validation tool The LTD Confi rmation Report refl ects individual employees information, whereas the LTD Policy Validation tool refl ects employer LTD policies that have been approved for pension purposes. Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Plan Member Record 19

24 EMPLOYEE INFORMATION AT TERMINATION/RETIREMENT (EITR) The EITR tool allows you to electronically submit your EITR information. How the tool works The tool is located in the Employer Reporting section of the secure employer website. Once you are able to access the system: Enter information about an employee into all the fi elds on one screen then move to a new screen until all necessary EITR information has been entered.» If the reported data is correct, it will be instantly entered into our system.» If data is incorrect, you ll receive an error message. It will tell you what needs to be corrected, and you must correct the error before entering more information. If you have multiple terminations or retirements to report, repeat these steps for each employee. This information will then be validated in our system. If you need to notify us of changes to your EITR information after submitting it through the tool, you must complete and submit the Amended Employee Information at Termination or Retirement form. POINTS TO REMEMBER Reporting LTD If an employee is receiving LTD benefi ts from an approved group disability plan, neither the employer nor the employee contributes to the plan, but the employee still accrues pensionable and contributory service. LTD information LTD information LTD Policy Validation tool LTD Confi rmation Report 20 Employer Workbook» Plan Member Record BC Pension Corporation pensionsbc.ca

25 Reporting Employer Instruction Manual Section 06 and 07 Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook»Reporting 21

26 SERVICE EVENT TYPES An employee s service, salary and contributions make up a service event. There are different types of service events. See the table below for details. Service event type Description Service events include* RG Regular pensionable earnings Pensionable service Contributory service Pensionable salary Employee contributions Employee and employer special agreement (SA) contributions, if applicable RT Retroactive earnings Pensionable salary Employee contributions Employee and employer SA contributions, if applicable RH Rehabilitation earnings Pensionable service Contributory service Pensionable salary Employee contributions Employee and employer SA contributions, if applicable * For all service event types, the following fi elds are mandatory: social insurance number, last name, service event type, employer group, start and stop dates 22 Employer Workbook» Reporting BC Pension Corporation pensionsbc.ca

27 PAYROLL REPORTING REMINDERS Report salary and service below, if applicable Service in excess of 12 months Retroactive salary Maternity/parental/adoption leave top-up Rehabilitation salary WorkSafeBC benefi ts Statutory holiday and vacation pay Years with 27 pay periods Service events Do Report retroactive salary separately, using method 1, 2 or 3 (See the Employer Instruction Manual Section 07) Include all columns If an employee has different types of service within the reporting period, separate entries by service event type: regular (RG), retroactive (RT) or rehabilitation (RH) Remember the reporting requirements for each service event type (e.g., you cannot report pensionable service with RT service events) Service events Don t Report employer contributions on Payroll Report Adjust data for previous years; this can only be done through the ineligible or arrears process Hide columns Title columns Add any totals Include any formulas within the spreadsheet Report any zeroes on your Payroll Report for employees that you have not paid pensionable salary to during the year Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook»Reporting 23

28 POINTS TO REMEMBER Salary Report only pensionable salary Report salary for employees with over 35 years of pensionable service* Service (pensionable and contributory) Report all service Report service for 35-year employees (if applicable) Service event Do Report retroactive salary separately, with start and end dates as one entry Include all mandatory items If an employee has different types of service for the reporting period, separate entries for RG, RT and RH Service event Don t Report employer contributions on Payroll Report Adjust prior-year data Include formulas * College Pension Plan reports contributions as well 24 Employer Workbook» Reporting BC Pension Corporation pensionsbc.ca

29 Payroll Report Submit your Payroll Report in one of two acceptable formats: standard or Excel. Detailed information on how to prepare and submit your report is available on the employer website (on the Employer Reporting page). Below are the instructions for preparing the Excel spreadsheet format. Layout instructions Column A B C D E F G H I J K L Data element SIN* Last name* Service event type* Employee group* Pensionable salary* Pensionable service* Contributory service* Contributions* Employee S/A cont Employer S/A cont Start date* End date* Valid entry 9 numeric Up to 30 mixed case 2 upper case RG RH RT 8 numeric and upper case Up to 8 numeric reported to 2 decimal places Up to 7 numeric reported to 2 4 decimal places Up to 3 numeric reported in full months Up to 8 numeric reported to 2 decimal places Only if agreement exists Only if special agreement exists Up to 8 numeric ; Excel date formats accepted Up to 8 numeric ; Excel date formats accepted * Required fi eld Example A B C D E F G H I J K L Smith RG 04GENERL XX XY Campbell RG 04GENERL XX XY Jones RG 04GENERL XX XY Thompson RG 04GENERL XX XY Brown RG 04GENERL XX XY1219 XX = previous year XY = current year Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook»Reporting 25

30 Payroll Report format Use format instructions from website Only submit individual worksheet (Do not use more than one worksheet within a workbook) Do not include header, footer, worksheet titles or total rows Complete all required columns Do not remove or hide columns Do not include formulas when submitting report (If you use a totals row to reconcile, delete it from report before submitting) Payroll Report Final date for submission (all plans) January 10, or 10 business days after the last pay period of the reported year Ensure your remittances balance with your Payroll Report Report only current-year data 26 Employer Workbook» Reporting BC Pension Corporation pensionsbc.ca

31 EMPLOYER DATA SUBMISSION (EDS) The EDS tool is available to employers through Web Services. EDS makes employer reporting easier, increases security, and improves efficiency and accuracy. It also standardizes submission processes and provides enhanced electronic security for the submission of employee data, payroll data, and correspondence transferred between employers and Employer Operations. Files submitted by are not accepted. For more information, see the Employer Web Services E-Handbook in the Web Services section on the home page of the employer website. Other EDS Features Your Message Board Your Message Board is the secure way to communicate with Employer Operations staff regarding employee data and corrections to errors created through the Employer Reporting process. Message Board replaces when communicating confi dential employee data that is not being uploaded through Submit File. Message Board is to be used for communication between employers and Employer Operations staff only. There is no process in place at this time for Message Board to be used to communicate with other pension plan employers or with other Pension Corporation (corporation) staff. File Pick-up File Pick-up provides full security, including authentication, authorization and data encryption. This section allows employers to download fi les produced by the corporation relating to your Payroll Report. POINTS TO REMEMBER Use the secure Message Board for communicating your confi dential information to Employer Operations Use File Pick-up for downloading documents securely from Employer Operations Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook»Reporting 27

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33 Remittances Employer Instruction Manual Section 08 Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Remittance 29

34 GENERAL Checking your contributions When the employee or employer contribution rate changes, this new rate applies to the entire pay period, based on the pay date. That s why we say the pay date drives the rate. For example, a pay period ending June 24 but paid on July 1 would be paid based on the July 1 rate. The actual day you pay your employees determines the contribution rate used for the entire pay period. Balancing your remittances You must reconcile your remittances to the Payroll Report you fi le with us You can view a detailed list of your remittances online Balancing Help You can download a PDF from the E-Remittance (E-Remit) section of the employer website that will assist you in preparing an accurate Payroll Report. The PDF form will provide you with the following: A format for balancing your remittances to Payroll Report Timelines and cut-off dates A total of remitted salaries and contributions to date for the selected year Instructions on how to calculate and make adjustments to remitted funds 30 Employer Workbook» Remittance BC Pension Corporation pensionsbc.ca

35 REMITTANCE DETAIL REPORT Have your Primary or Secondary User assign you the E-Remit View, Create, or Approve and Submit roles To generate a Remittance Detail report, click Request remittance detail report on the E-Remittance Application screen You can view the report as a printable PDF or as a comma -separated values (CSV) fi le, which can be loaded into most spreadsheet applications Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Remittance 31

36 REQUESTING A MISSING REMITTANCES REPORT The Missing Remittances Report will help you monitor your remittances, so you know if you ve missed any payments. Make sure the report refl ects your pay cycles correctly. If you have been making multiple payments for the same pay date, you will have more than one pay cycle set up. To generate a Missing Remittances Report, click View Missing Remittances Report on the E-Remittance Application screen If you fi nd any errors please contact emopsfin@victoria1.gov.bc.ca 32 Employer Workbook» Remittance BC Pension Corporation pensionsbc.ca

37 Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Remittance 33

38 POINTS TO REMEMBER What happens if I do not submit contributions on time? You will be required to pay the employer s portion of the enrolment arrears Interest is charged on late contribution payments If your withdrawal date falls on a non-business or non-banking day, ensure payment is processed on the Thursday prior for posting on Friday Remittances Include only pensionable salary for the current year If rates change during the year, contributions will change accordingly Remit only current-year contributions For prior-year adjustments, contact us through Message Board Employee contributions for the Municipal Pension Plan are deducted at the lower rate for earnings up to the year s maximum pensionable earnings (YMPE), then at the higher rate for earnings over YMPE The College, Public Service and Teachers pension plans have a fl at rate (i.e., the same rate is used for earnings up to and over YMPE) The pay date drives the contribution rate Balancing remittances to your service event record Employers are responsible for reconciling remittances to the detailed service event record they submitted A detailed list of remittances is available online through the Remittance Detail Report To assist with your payroll balancing process, Balancing Help is available online Remittance Detail Report Access via E-Remit View, Create or Approve and Submit role The report comes in two formats:» PDF for easy viewing/printing» CSV fi le, which can be loaded into Excel spreadsheets 34 Employer Workbook» Remittance BC Pension Corporation pensionsbc.ca

39 Submitting data When you are ready to submit a fi le, click Submit File in the Data Submission section of the Employer Reporting page. The example in these pages shows how to submit a Payroll Report, but you can follow the same process for any fi le submission. Note: before submitting any data, you must fi rst create your profi le. Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Remittance 35

40 This is the fi rst screen you ll see after clicking Submit File on the Employer Reporting page. The screen lists the fi le types you can submit, based on the selections you made when you set up your profi le First, indicate the fi le type you are submitting. If the fi le type you want to submit is not listed, you need to add this fi le type to your profi le using the Manage Profi le function in the Data Submission section of the Employer Reporting page. In this example, we are submitting a payroll fi le, so we ve selected Primary Payroll. Make sure to note the format of the Payroll Report. If you have your profi le set up to submit standard format fi les, and you try to submit an Excel spreadsheet, the submission will be rejected. Note that fi le formats can also be updated by clicking Manage Profi le. Next Start Date displays the beginning date for the period you will be reporting for. Note that, in some cases, this fi eld is not applicable (e.g., for the fi le type Address Data). You can submit this type of data at any time, but no more than one fi le type per day. 36 Employer Workbook» Remittance BC Pension Corporation pensionsbc.ca

41 After selecting the fi le type and clicking Continue, you will need to search your computer for the fi le you wish to submit. To fi nd your fi le, click Browse and select the appropriate fi le from your computer. Once you ve made your selection, the name of your fi le will appear in the text box on the screen. If this is not the correct fi le, click Browse again to fi nd the right one. If you do not want to submit your fi le, click Cancel. The process will be cancelled and the system will return you to the Employer Reporting page. When you ve located the fi le you would like to submit, clilck Upload. Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Remittance 37

42 The screen will show the fi rst row of data from your Excel fi le. Data Element indicates what information is required in this column, and Submitted Value indicates the information you provided. Compare Submitted Value and Data Element. Confi rm that the submitted data matches the data element required. For example, check that the data in column A is a social insurance number and the data in column B is the employee s last name. If you identify errors: Click Cancel to stop the data submission process Correct your fi le Restart the process, submitting your corrected fi le Once you ve verifi ed that you re submitting a correct fi le, click Confi rm. 38 Employer Workbook» Remittance BC Pension Corporation pensionsbc.ca

43 Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Remittance 39

44 Clicking Confi rm will take you to this screen, which indicates the system is validating your data. This will take a few seconds. Once started, this operation cannot be cancelled. The validation process will continue even if you close your browser. 40 Employer Workbook» Remittance BC Pension Corporation pensionsbc.ca

45 If your formatting or data doesn t pass the validation process, the system will reject it and a detailed message will be displayed in red for each error, up to a maximum of 10. If there are more than 10 errors, a description with a count of instances will be displayed in black. To view a printable error report, click Print. Examples of error messages include: The date provided is not valid or the format is not valid (CCYYMMDD) A numeric fi eld contains alpha Person is not enrolled in the plan; you must submit a Plan Member Record Electronic Form for the employee and resubmit the fi le The fi eld contains more than the allowable length If error messages are displayed, you will need to: Click Finish to complete the validation process Correct your saved fi le, then resave it Restart the process, submitting your corrected fi le Note: It is important that you click Finish if you need to correct the report and then resubmit. If you don t complete the validation process by clicking Finish, you will not be able to submit your corrected report, as the incorrect submission will still be within the system awaiting confi rmation. Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Remittance 41

46 If your data passes the validation process, the system will take you to this confi rmation screen. Confi rm that the record totals are accurate. If you do not agree with the totals: Click Delete Go back to your original fi le, correct the data and resave fi le Restart the process, submitting the corrected fi le If you agree with the data totals, click Confi rm. 42 Employer Workbook» Remittance BC Pension Corporation pensionsbc.ca

47 This screen indicates that the fi le you submitted has passed the validation process and has been uploaded successfully. It also displays your record totals, their format and the submission date and time. Print a copy of this screen for your fi les. To return to the Employer Reporting page, click Finish. Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Remittance 43

48 CONTRIBUTION VARIANCE SUMMARY REPORT The Contribution Variance Summary Report lists plan members whose reported salaries do not match reported contributions. If you receive this report, correct each individual account and return the report to Employer Operations through Message Board within 5 calendar days. To make a correction: 1. Compare each employee s Reported Salary and Contributions Deducted on the report with your payroll records. 2. Under Variance:» A negative amount likely implies that contributions were under-reported or that salary was overstated.» A positive amount likely implies that contributions were overstated or that salary was under reported. 3. Record the salary and/or contribution corrections in the Adjustments cell for each variance listed on the spreadsheet. 4. Provide an explanation of the variance and your correction in the Comments cell. 5. Based on your research, you may have to make an adjustment to the amount of pensionable service that was reported for the employee. If this is the case, even though the service amount is not displayed on this report, please let us know (in the Comments cell) what the pensionable service should be, and we will make the required adjustment to the employer s account. 6. Save the updates you have made to the spreadsheet and return to us through Message Board within 5 calendar days. 44 Employer Workbook» Remittance BC Pension Corporation pensionsbc.ca

49 Example of a completed Contribution Variance Summary Report Last Name SIN Term Date Service Type Reported Salary Contributions Deducted Calculated Contributions Variance Adjustments Comments Anderson RG/AD 40, , , Jones RG/AD 30, , , , Smith RG/AD 50, , , Salary reported was correct, incorrect contribution amount was reported. Contributions reported were correct. Salary should have been reported as $31, Under reported the salary by $1, The pensionable service reported was correct. Salary reported was correct, incorrect contribution amount reported. This was a keying error on the Payroll Report. Additional validation checks In addition to the error messages and variance reports, Pension Corporation performs a variety of validation checks on the reported data. These are some of the things we will contact you about: Termination information reported does not match Payroll Report Pensionable and/or contributory service is greater than the allowable maximum Incorrect information reported for employees who have reached 35 years of pensionable service Pensionable salary increases/decreases are beyond our tolerances Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Remittance 45

50 POINTS TO REMEMBER Data submission 1. Select fi le type 2. From your computer, select the fi le you wish to submit 3. Confi rm data is in correct format 4. Correct data if fi le is rejected 5. Confi rm submission if data is correct 6. Print and fi nish Variance report Sent to employer for research and correction Employer returns corrected report by adjusting salary or contributions within 5 calendar days Please use Comments box Finance will notify employer if fi nal remittance adjustments required Warnings Data submitted through the Employee Information at Termination/Retirement tool does not match Payroll Report data. Pensionable and/or contributory service are greater than maximum Information reported incorrectly for employees who have reached 35 years of pensionable service* Signifi cant increases or decreases in pensionable salary * College and Teachers pension plans also report contributions 46 Employer Workbook» Remittance BC Pension Corporation pensionsbc.ca

51 Pension Adjustments Employer Instruction Manual Section 09 Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Pension Adjustments 47

52 PENSION ADJUSTMENTS (PAs) A PA represents the value of the pension benefi ts an employee earned in the previous year from their pension plan. Pension Corporation (corporation) calculates the PA amount for all employees who are plan members based on the service event data you report for the calendar year. This PA amount must be reported to Canada Revenue Agency (CRA) each year. There are two ways the PA amount can be reported to CRA. The fi rst is on the employee s T4 issued by you, and the second is on a T4A issued by the corporation. If the amount is reported on a T4, it is referred to as an electronic PA and if the amount is reported on a T4A, it is referred to as a paper PA. If you choose to receive paper PAs, the corporation creates the paper PA for each employee who is a plan member, and distributes them to you by February 28 each year. Even though the corporation reports this information to CRA, it is your responsibility to distribute the paper slips to employees (including employees who are on long-term disability, leave of absence, etc.). If, however, you choose to receive electronic PA s you will need to report the PA amount on each employee s T4. The corporation will arrange to provide you with an electronic fi le. Under this option, you are required to report the PA amounts to CRA directly. AMENDED PENSION ADJUSTMENTS (APAs) An APA is a PA we have to recalculate because we have received new information about an employee s pensionable service or salary. An APA is also calculated when an employee purchases service for a leave of absence or arrears. If you reported the original PA amount on the T4, you are required to report the APA to CRA. The corporation will produce an employer notifi cation report and summary fi le and send it to you electronically. If the corporation produced a T4A for the original PA, the corporation will report the APA to CRA. For more information, refer to the Employer Instruction Manual Section 09 Pension Adjustments 48 Employer Workbook» Pension Adjustments BC Pension Corporation pensionsbc.ca

53 POINTS TO REMEBER A PA represents the value of the pension benefi t an employee earned in the previous year from their pension plan PA amounts must be reported to CRA each year There are two ways the PA amount can be reported to CRA:» On a T4 issued by you (electronic)» On a T4A issued by the corporation (paper) Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Pension Adjustments 49

54 50 Employer Workbook» Pension Adjustments BC Pension Corporation pensionsbc.ca

55 Appendix Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Appendix 51

56 52 BC Pension Corporation pensionsbc.ca

57 REPORTING INSTRUCTIONS Instructions for your various reporting needs are on the secure employer site. In the Employer Reporting section, click More, and then, in the Reporting Instructions section, click More. Key submission dates are found within the payroll reporting instructions. WHO SHOULD YOU CONTACT IF YOU HAVE QUESTIONS? Remittances Plan Finance emopsfi PHONE: LTD policy validation Policy Reporting data Employer Operations PHONE: TOLL-FREE (CANADA AND U.S.): FAX: All other questions your pension plan: MPP@pensionsbc.ca Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Appendix 53

58 REPORTING INSTRUCTIONS Instructions for your various reporting needs are on the secure employer site. In the Employer Reporting section, click More, and then, in the Reporting Instructions section, click More. Key submission dates are found within the payroll reporting instructions. WHO SHOULD YOU CONTACT IF YOU HAVE QUESTIONS? Remittances Plan Finance emopsfi PHONE: LTD policy validation Policy Reporting data Employer Operations PHONE: TOLL-FREE (CANADA AND U.S.): FAX: All other questions your pension plan: CPP@pensionsbc.ca 54 Employer Workbook» Appendix BC Pension Corporation pensionsbc.ca

59 REPORTING INSTRUCTIONS Instructions for your various reporting needs are on the secure employer site. In the Employer Reporting section, click More, and then, in the Reporting Instructions section, click More. Key submission dates are found within the payroll reporting instructions. WHO SHOULD YOU CONTACT IF YOU HAVE QUESTIONS? Remittances Plan Finance emopsfi PHONE: LTD policy validation Policy Reporting data Employer Operations PHONE: TOLL-FREE (CANADA AND U.S.): FAX: All other questions your pension plan: PSPP@pensionsbc.ca Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Appendix 55

60 REPORTING INSTRUCTIONS Instructions for your various reporting needs are on the secure employer site. In the Employer Reporting section, click More, and then, in the Reporting Instructions section, click More. Key submission dates are found within the payroll reporting instructions. WHO SHOULD YOU CONTACT IF YOU HAVE QUESTIONS? Remittances Employer Operations Finance emopsfi PHONE: LTD policy validation Policy Reporting data Employer Operations PHONE: TOLL-FREE (CANADA AND U.S.): FAX: All other questions your pension plan: TPP@pensionsbc.ca 56 Employer Workbook» Appendix BC Pension Corporation pensionsbc.ca

61 REPORTING INSTRUCTIONS Instructions for your various reporting needs are on the secure employer site. In the Employer Reporting section, click More, and then, in the Reporting Instructions section, click More. Key submission dates are found within the payroll reporting instructions. WHO SHOULD YOU CONTACT IF YOU HAVE QUESTIONS? Remittances Plan Finance emopsfi PHONE: LTD policy validation Policy Reporting data Employer Operations PHONE: TOLL-FREE (CANADA AND U.S.): FAX: All other questions your pension plan: WorkSafeBC@pensionsbc.ca Payroll Reporting Refresher Employer Workshop Fall 2018 Employer Workbook» Appendix 57

62 58 Employer Workbook» Appendix BC Pension Corporation pensionsbc.ca

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64 PO Box 9460, Victoria, BC V8W 9V8 pensionsbc.ca ES Year-end refresher wb