ATRF’s Government Billing Process for Employer Contribution Payments

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Have you ever been curious how ATRF processes employer contribution payments and why there is often a discrepancy between your payment and the amount the provincial government pays?

Over the years ATRF’s Finance department has received a number of questions from employers with the Teachers’ Pension Plan (TPP) inquiring about some of the intricacies of processing payments from employers and the Government of Alberta (GoA).

There are a few key points to remember when we’re talking about contribution payments to ATRF.

Who Makes Payments

Both the member (teachers) and the employer (in this case school boards/divisions through the GoA) contribute to the TPP. ATRF receives member contributions for teachers from the school boards/divisions and employer contributions directly from the GoA. The contribution rates for teachers and the GoA are different. More information about rates is available on the contribution rate page on our website.

Some school boards/divisions may receive, from the GoA, a statement of the amount the GoA paid as the employer contribution portion. The amount on this statement may not reconcile with the amount of employer contributions that ATRF actually billed the GoA.

Billing Cycles

ATRF bills the GoA for the employer contributions at the beginning of each month. Since an employer’s contributions are based on data provided by the school board/division, estimates are required when government contributions are billed in advance and adjustments are captured after data is reported to ATRF by the school board/division.

Using the month of March as an example, ATRF will bill the government in the beginning of the month for March contributions. The March contribution data from the school board/division is collected in the following month, therefore, the adjustments for March will be done in May due to timing of the data received. At the same time, March actuals that are collected will act as the estimate for May billing.

The GoA is billed for the employer’s share of contributions in advance of the relevant period. Once that period has passed and the data is known, an adjustment will be made to subsequent billings to account for the difference between what was assumed and what is later known.

If you have any questions about billing cycles or finance-related items, please email