Remitting Contributions

Employer payroll departments remit employer and employee contributions to the CSS Pension Plan immediately following the end of each pay period. To ensure legal compliance with pension legislation, they must do so no later than 30 days after deducting the contributions from their employee's pay.

1. Required information

To accept a pension contribution remittance from an employer, the Pension Plan requires the following specific information:

• The Employer's name
• The Employer's CSS reference number
• The Pay period end date
• For each employee (listed in either alphabetical or SIN number order):
  • Name and social insurance number
  • Amount of Employee Matched Contribution (this amount is matched by the employer)
  • Amount of Employee Unmatched (Voluntary) Contribution (if any)
  • Amount of Employer Unmatched Contribution (if any)
• A sub-total of the contributions of each type (employee matched, employee unmatched, employer unmatched).
• A gross total of the contributions included in the remittance
  

2. CSS generally requires that each employer use one of the pension contribution remittance procedures outlined below. Employers wishing to use any other procedure must contact the CSS Pension Plan for approval.

a) Upload an electronic data file

Many of the Pension Plan's participating employers use external payroll services or have their own computerized payroll systems. The CSS Pension Plan will accept an electronic file generated by these payroll systems provided it includes the required information indicated above.

Employers are able to upload their contribution remittance information to the CSS Pension Plan in the form of an electronic data file through the Plan's web site. This is a fast and inexpensive way for an employer to provide its contribution information to the Plan. It is also fully secure, using a private "Employer's Area" of the Plan's web site that is protected by 128-bit encryption.

Employers must obtain a login ID and password from the CSS Pension Plan to use the Plan's file upload system.

If you are interested in using this method, please contact our Network Administrator, at (306) 244-1539 for an online demonstration of the system. You will be provided with your login ID and password at the conclusion of this demonstration.

Note: This method is mainly used by larger employers although the file upload system will accommodate a listing of any size. Employers may also want to consider using the Pension Plan's Web Contribution Entry Template depending on the number of employees included in a typical remittance.

b) Entering contributions into the CSS Pension Plan's Web Contribution Entry Template

Employers are able to enter their contribution information directly into a secure data entry template located on the Plan's website. The contribution information entered is then submitted directly to the CSS Pension Plan for verification and processing. After the data is submitted successfully, the employer is able to print a listing of the contributions entered for its records.

This method of submitting contributions is also very quick and easy to use. It is also fully secure, using 128-bit encryption.

Employers must obtain a login ID and password from CSS to use this system.

If you are interested in using this web template, please contact our Network Administrator at (306) 244-1539 for an online demonstration of the system. You will be provided you with your login ID and password at the conclusion of this demonstration.

Note: This method is typically used by employers with less than 50 employees although some of the Pension Plan's largest employers use this method. Like the File Upload System, the Web Contribution Template will also accommodate a listing of any size.

c) Submit Contributions by way of a paper listing

While most employers will find it convenient to use one of the Plan's electronic contribution remittance options, the Plan recognizes that some employers do not have access to the Internet. If this is your situation, you can still submit your contribution information to the Plan in the form of a written listing immediately following the conclusion of each pay period. These written listings may take the form of a Record of Contributions (Form 1269) or a Contribution Turnaround Form (Report 450).

The completed listing must be forwarded to the CSS Pension Plan immediately following the end of the pay period to which it relates.

3. Additional Information

In addition to contribution information and funds, employers are responsible under the Rules of the Plan and required by pension legislation to provide the Plan with the following information and documentation for each employee beginning or ceasing to make contributions to the Plan:

• If an employee is making a contribution for the first time, a completed Employee Membership Application must be submitted along with the contribution listing.
• If there is an employee who had previously been contributing but has now ceased contributing due to termination of employment, you must provide the CSS Pension Plan with the employee's termination of employment date and a forwarding address.
• If there is an employee who has transferred to another employer member of the CSS Pension Plan, you must provide the CSS Pension Plan with the name of that employer.
• If there is an employee who is on an approved leave (i.e., maternity, sick, etc.), you must provide the CSS Pension Plan with the name of the employee along with the expected date of return.
  

4. Funds

The CSS Pension Plan encourages employers to forward contribution funds to the Plan in the form of an EFT. Electronic funds transfer is preferred because it is less costly and more convenient than generating and receipting a cheque. Many employers already make use of the EFT option. Payment by cheque is still accepted as well.

The Funds accompanying a contribution remittance, whether in the form of an EFT or cheque, must be in the following amount:

• The Employee matched contribution sub-total times 2, plus
• The Employee unmatched (voluntary) contribution sub-total, if any, plus
• The Employer unmatched contribution total, if any.

Funds must be remitted to the CSS Pension Plan by employers no later than 30 days after deducting pension contributions from their employees' pay.