Salary Deferral Arrangements

If you have a salary deferral arrangement with an employee and, under the arrangement, you defer payment of a portion of the salary or wages earned in the current year to another year, the total salary or wages the employee earned in the year (including the portion of the salary or wages not paid that is deferred to another year) is subject to the following in the current year (not in the year they are paid):

The total salary and wages earned in the year (including the portion of the salary or wages not paid that is deferred to another year) must be included in your total payroll used to calculate your health services fund contribution rate, your participation in workforce skills development and, if applicable, your contribution to the Workforce Skills Development and Recognition Fund (WSDRF).

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