1. Administering Payroll for Canada End-of-Year Processing
  2. Employer Offered Dental Benefit Code Reporting

Employer Offered Dental Benefit Code Reporting

Capture the code associated with the Employer Offered Dental Benefit, and report it on the employee’s T4 (Box 45) and T4A (Box 015) slips.

You can configure a default code at the Payroll Statutory Unit (PSU) (if applicable) or the Tax Reporting Unit (TRU). If required, you can override the default for a specific employee using an information element and process it in the payroll, or alternatively a balance adjustment.

Use the Dental Access or Coverage field in the Year-End Reporting Rules section of the PSU or TRU to capture the default code. The following codes are supported. Select one of the values when creating the default value, or in the element entry if the value must be overridden for the employee.

Dental Access or Coverage Code

Meaning

Code 1

No access or coverage

Code 2

Payee only

Code 3

Payee, spouse and dependents

Code 4

Payee and spouse

Code 5

Payee and dependents

The balances used to hold the values of the codes are:

Slip

Balance Name

Reporting Name

T4

T4 Employer Offered Dental Benefits

T4 Box 45 - Employer Offered Dental Benefits

T4A

T4A Employer Offered Dental Benefits

T4A Box 015 - Employer Offered Dental Benefits
The End-of-Year Exception Report generates an error exception, if the code archived is invalid or missing for the employee. Depending on the form, this is the error exception reported:

  • T4

    • The Dental Access or Coverage Code value of <CODE> for Box 45 is not valid.

    • The Dental Access or Coverage Code for Box 45 is missing.

  • T4A

    • The Dental Access or Coverage Code value of <CODE> for Box 015 is not valid.

    • The Dental Access or Coverage Code for Box 015 is missing.

      Note: This message is only displayed when there is an amount reported in T4A Box 016.

Capturing and Reporting the Employer Offered Dental Benefit Code

To capture and report the Employer Offered Dental Benefit on the T4 or the T4A, perform the following steps. Complete these steps prior to running the Archive End-of-Year Payroll Results and the End-of-Year Reports.

  • Capture the default code at the payroll statutory unit (PSU) level (if applicable) or at the tax reporting unit (TRU) level.

  • If you require an override for the employee, create an information element for the code and process in a payroll or a balance adjustment.

    • Create the input values to capture the Pay Value and the Employer Offered Dental Benefit code.

    • Create the eligibility record for the base element.

    • Create the feeds to the balances.

    • Create the element entry and process in payroll (or alternatively in a balance adjustment).

  • Run the Archive End-of-Year Payroll Results and the End-of-Year Reports to generate the registers, slips, and interfaces.

How to capture the Default Code at the PSU or TRU level

Use the Dental Access or Coverage field in the Year-End Reporting Rules section of the PSU or TRU to capture the default code. The default value is reported on both the T4 and T4A

To configure a default Employer Offered Dental Benefit code for the PSU, use the Manage Legal Entity HCM Information task.

To configure a default Employer Offered Dental Benefit code for a TRU, use the Manage Legal Reporting Unit HCM Information task.

Create the Information Element

To create the Information element:

  1. Search and select the Elements task under Payroll in My Client Groups on the Home page.

  2. Click Create.

  3. Complete the fields as shown in this table:

    Field

    Value

    Legislative Data Group

    Select a Canadian LDG

    Primary Classification

    Information

    Secondary Classification

    Leave Blank

  4. Click Continue.

  5. On the Basic Details page, complete the fields as shown in this table

    Field

    Value

    Name

    Enter a name. For example, Employer Offered Dental Benefit Code.

    Reporting Name

    Enter a reporting name for the element.

    Effective Date

    Enter an early date so that the element is available for use immediately. For example, 1/1/10.

    Input Currency

    Canadian Dollar

    Should every person eligible for the element automatically receive it?

    No

    What is the earliest entry date for this element?

    First Standard Earning Date

    What is the latest entry date for this element?

    Final Close

    At which employment level should this element be attached?

    Assignment Level

    Does this element recur each payroll period, or does it require explicit entry?

    Recurring or Nonrecurring

    Can a person have more than one entry of this element in a payroll period?

    Yes

  6. Click Next. Verify that the information shown on the Create Element: Review page is correct.

  7. Click Submit.

Create the Input Values

To add the Pay Value and Employment Code input values to the element:

  1. In the Element Overview section, select the Input Values folder.

  2. Select Actions-Create Input Values in the Element Overview pane.

  3. Enter these details to create the Pay Value input value for the element.

    Field

    Value

    Name
    Enter the name, Pay Value.
    Note: The Pay Value is used to identify the code to report. The value does not appear on any report. The code associated with the highest Pay Value is reported.

    Display Sequence

    Enter an appropriate value.

    Unit of Measure

    Select Money.

    Displayed

    Select the check box.

    Allow User Entry

    Select the check box.

    Create a Database Item

    Select the check box.

  4. Click Save.

  5. In the Element Overview section, select the Input Values folder.

    Note: You may have to select another folder and then select the Input Values folder, to trigger the action.

  6. Select Actions-Create Input Values in the Element Overview pane.

  7. Enter these details to create the Dental Code input value for the element

    Field

    Value

    Name

    Enter the name, Dental Code.

    Display Sequence

    Enter an appropriate value.

    Unit of Measure

    Select Character.

    Displayed

    Select the check box.

    Allow User Entry

    Select the check box.

    Create a Database Item

    Select the check box.

    Reference

    Select Statutory Reporting Code.

    Default Value

    Enter a default Dental Code. Enter one of the supported codes (for example, 1 - 5). If a default code is entered, the value will automatically be present in the element entry and balance adjustment UI. If no default code is entered, you must populate the input value when performing the element entry or balance adjustment.

  8. Click Save.

Note: The province input value is created by default.

Create the Eligibility Record

Information elements do not have a results element. Create the eligibility record for the base element. To create an eligibility record for the base element:

  1. In the Element Overview section, select the Element Eligibility folder.

  2. Select Actions-Create Element Eligibility.

  3. In the Element Eligibility name field, enter a name for the eligibility record.

  4. In the Eligibility Criteria section, select a criterion that determines the eligibility for this element.

  5. Click Submit, then Done.

Create the Balance Feeds

To create the balance feeds for this element:

  1. Search and select the Balance Definitions task under Payroll in My Client Groups on the Home page.

  2. n the Balance Definitions search section, enter the balance name (T4 Employer Offered Dental Benefits) in the Name field.

  3. Select a Canadian Legislative Data Group.

  4. Click Search.

  5. Select the balance to navigate to the Balance Definitions page.

  6. In the Effective As-of Date, enter an early date so that the feed is available for use immediately. For example, 1/1/10.

  7. Select the Balance Feeds folder in the left pane.

  8. In the Balance Feeds by Elements section, select Actions-Create.

  9. Select the Element Name (the element previously created, for example, Employer Offered Dental Benefit Code). This element feeds the balance.e

  10. Select Pay Value for Input Value

  11. Select Add.

  12. Click Submit, then Done.

  13. Repeat the process for the balance, T4A Employer Offered Dental Benefits.

Override the default code set at the PSU or TRU level

You can override the default code set at the PSU or TRU, for an employee by creating an element entry and processing it in the payroll, or by creating a balance adjustment.

Note: Once you process a payroll for 2024, you will not be able to process the Information element in 2023 as part of a payroll run. In this case, you must create a balance adjustment. If you want to use the Information element to create the element entry, this must be done prior to processing any payrolls in 2024.

Create Element Entry

To create the element entry to override of the default code for the employee:

  1. Search and select the Element Entries task under Payroll in My Client Groups on the Home page.

  2. Create the element entry for the employee using the new element name (the element previously created, for example, Employer Offered Dental Benefit Code.

  3. Enter the Dental Code, Province, and Pay Value.

    Note: If you entered a default code when you created the Information element, it is displayed in the Dental Code input value field.

  4. Click Submit.

  5. Process the element entry in a payroll run.

Create Balance Adjustment:

Alternatively, you can create a balance adjustment to override of the default code for the employee. Process a date-effective balance adjustment within the reporting year (for example, 12/31/2023), where you must populate the following for the adjustment:

  1. Adjustment Element: Select the newly created Information element.

  2. Dental Code: Enter a Dental Code. Enter one of the supported codes (for example, 1-5), if no default code is present when performing the balance adjustment.

  3. Pay Value: Enter an amount.
    Note: You can also perform the balance adjustments for all employees at once using the HCM Data Loader.

Tips and Considerations

  • On the T4A, Box 015 is mandatory for slips that report an amount in Box 16. If no amount is reported in Box 016, it is optional.

  • If an error exception is reported as “missing”, that means the dental code is not available at the employee level and a default is not configured at the PSU/TRU level.

  • The Employer Offered Dental Benefit code is reported in the T4 Box 45 column, on the End-of-Year Register for the T4.

  • The Employer Offered Dental Benefit code is reported in the T4A Box 015 column, on the End-of-Year Register for the T4A.

  • This feature includes reporting for the original, amended, and cancelled T4 and T4A.

  • You can process a balance adjustment using the information element to populate T4 Box 45, or T4A Box 015, with the Employer Offered Dental Benefit code, if you need to override the default code for a specific employee.

  • Updating the default code at the PSU or TRU does not trigger an amendment. You must process a balance adjustment to report the corrected code.

  • If processing an amendment, process a balance adjustment using a Pay Value that is higher than the original. For example, if the Pay Value associated with the original code is 100, enter a Pay Value of 200 in the balance adjustment. The Pay Value is used to identify the code to report and the code associated with the highest Pay Value is reported.

  • The default code in the new Dental Access or Coverage field configured on the PSU or TRU is reported on both the T4 and T4A.

  • If an employee has transferred from one tax reporting unit (TRU) to another within the calendar year, and you need to perform a balance adjustment for either TRU, then you must perform a separate adjustment for each, using a process date as of when the transfer took place.