I work in the education sector and salary deferral programs are in the Collective Agreements and we administer them. They are a lot of work and there is perhaps about 40% of those that start the program that subsequently cancel. There are a number of employers that charge an administrative fee to those that cancel, my employer does not. There are many taxing rules that require additional configuration such as the taxing, CPP and EI with respect to the deferral amount. Our Municipal Pension Plan requires its member to pay both shares of their pension while on this leave whereas the Teachers Pension Plan does not.
