Secondments: the basics

May 01, 2015
You asked us how a secondment affects a member's pension and your OMERS reporting.

What is a secondment?

A secondment occurs in the following situation:

  • You (an OMERS employer) make an arrangement (typically in writing) with another employer for one of your employees to work for that employer for a defined period of time.
  • At the end of the defined period of time, the employee will return to work for you.
  • During the period, you continue to pay the employee's regular earnings and you are reimbursed by the other employer.
  • You also continue to deduct CPP contributions and Employment Insurance premiums, and issue all income tax reporting.

Essentially, the employee's employment relationship remains with you during the secondment.

What happens to a member's OMERS pension during a secondment?

If the employee is an OMERS member:

  • The member continues to accrue credited service in the OMERS Plan; and
  • You continue to deduct and remit OMERS contributions, and report earnings and service – as if the member were still working for you.

Any salary the member receives directly from the other employer is excluded from the member's contributory earnings.


  • Simon is one of your continuous full-time employees and an OMERS member. His annual contributory earnings are $75,000.
  • Simon is seconded to another employer for one year. The terms of a written agreement confirm that he is considered your employee and you will pay Simon's regular contributory earnings for the year.

During the secondment, you will continue to:

  • Deduct OMERS contributions based on his annual contributory earnings of $75,000.
  • Report membership information to OMERS, e.g., earnings, service, pension adjustments.

What if the other employer participates in OMERS?
The other employer must not enrol Simon in the OMERS Plan, since you are the employer of record covering Simon's OMERS Plan membership. 

What if the arrangement requires the other employer to pay Simon; i.e., Simon's salary is not paid by you?
In this case, the arrangement is a leave of absence – it's not a secondment for OMERS purposes. See Section 11, Leave periods in the Employer Administration Manual and, if the other employer is an OMERS employer, see Section 2.1.4 Dual Membership.

Questions about secondments, including variations of the above scenario? 
Contact OMERS Client Services.