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SUMMARY
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An outline of the requirement, method
and procedures for accounting for the Employer's (ER) share of the premiums
credited to Department 079 for Manitoba, Newfoundland, and Ontario Health
Insurance Tax.
EMPLOYER'S (ER) SHARE--The employer pays the whole premium for
the following insurance plans - there is no Employee's (EE) share.
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| PAYROLL TAXES
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79 CODING
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| Manitoba Health Insurance Tax
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079 - PO - 000 - 899 (PO - Pay Office)
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| Ontario Health Insurance Tax
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079 - PO - 000 - 898 (PO - Pay Office)
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| Newfoundland Health Insurance Tax
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079 - PO - 000 - 897 (PO - Pay Office)
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STATEMENTS--The Regional Pay System (RPS)
produces PAH 90 statements (one for each of the above insurance's) to show
the Employer's cost. The Employer's (ER) share is calculated by the RPS
for each employee subject to the above insurance plans and printed on the
applicable payroll tax statement:
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PAH 90 reports are printed
each pay run;
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one consolidated statement for all Government
employees;
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one statement for each Crown Corporation.
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ROLE OF PAO--The PAO clerk is responsible
for the following:
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- DETERMINE the ER's share for each insurance plan.
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- REMIT the ER's share to the designated plan.
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- PREPARE accounts payable interdepartmental settlements (IS)
creditor initiated to charge the employer.
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PROCEDURE
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ON RECEIPT OF PAH 90 REPORTS--At month
end, the PAO clerk will proceed as follows for each insurance plan:
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- TOTAL ER's share from "ALL DEPARTMENTS" and "CROWNS"
statements for all runs by pay office.
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- ATTACH calculator tape to statements.
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- CREATE a remittance on the Accounts Payable Screen for each
insurance.
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- CREATE one-line of coding per pay office for each remittance.
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- NOTATE the Common Departmental Financial System (CDFS) ID #
on PAH 90 and approval control sheet.
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- FORWARD approval control sheet to PAO QC clerk for approval.
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| NOTE:
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- REDUCE each month's remittance by any CROWN documents,
crediting Department 079 and charging Crowns. (From PAO Crown
Group).
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- FORWARD listings to appropriate agencies.
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