Leaves of Absence, Temporary Part-time Work Arrangements & LTIP Overview
This section provides background information on leaves of absence (LOAs) and temporary part-time work arrangements, including the pension options that may be available to members and the role of the employer in related pension transactions. It also describes the procedures and forms employers must use for transactions related to a member’s LOA or temporary part-time work arrangement.
The special rules that apply for periods when a member is receiving or eligible to receive Long-Term Income Protection (LTIP) benefits are described separately.
Leaves of Absence
Please review the information on the different types of LOA to determine whether a member’s leave has any pension implications. Where the LOA may have an impact on the members’ pension, we have provided additional information on the member’s options and the procedures that must be followed.
Important! Before a member starts any unpaid leave of absence of more than one month, the employer must complete OPTrust’s Notice of Unpaid Leave of Absence (OPTrust 1025ER) form. The member must be instructed to complete the Application to Contribute During an Unpaid Leave of Absence (OPTrust 1025) form. This form is used to indicate whether the member wants to continue making pension contributions during the leave. Both completed forms must be submitted to OPTrust.
Completing the Notice of Unpaid Leave of Absence (OPTrust 1025ER) form is particularly important for pregnancy, parental, family medical and family caregiver leaves, and any other statutory leaves that are protected under Ontario’s Employment Standards Act (ESA).
Under the ESA, members and employers are required to make contributions during the leaves, unless the member elects in writing using the Application to Contribute During an Unpaid Leave of Absence (OPTrust 1025) form not to make contributions to the Plan.
Temporary part-time work arrangements
Please review the information about temporary part-time work arrangements, the member’s options and the procedures that must be followed.
Important! Before a member starts a temporary part-time work arrangement, the employer must complete OPTrust’s Temporary Part-time Work Arrangement Contribution/Buyback Application (OPTrust 1030) form, together with the member. This form is used to indicate whether the member wants to continue making pension contributions based on their regular hours during the arrangement or make pension contributions only on the reduced hours they work during the arrangement. The completed form should be submitted to OPTrust, whether the member decides to contribute on their regular hours or their reduced hours during the arrangement. Members and employers are required to make contributions during the arrangement based on the member’s regular hours, unless the member elects in writing to make contributions only based on their reduced hours.