Does the employer have to file the Statement of Non-Participating Employees (PS44) with APS each year?
No, the employer is no longer required to file a Statement of Non-Participating Employees (PS44) directly with PSPP’s administrator, Alberta Pensions Services Corporation (APS), each year. However, the employer is required to prepare the PS44 annually and retain them for examination by your independent accountants who will file a copy of the PS44 with APS for the year in which they prepare and submit an Accountant’s Report.