The Public Sector Salary Disclosure Act, 1996 (PSSDA) and the Public Sector Salary Disclosure Amendment Act, 2004 were passed to make Ontario's public sector more open and accountable to taxpayers. The Public Sector Salary Disclosure Act requires organizations that receive public funding from the Province of Ontario to disclose annually the names, positions, salaries and total taxable benefits of employees paid $100,000 or more in a calendar year.
The Act covers the Government of Ontario, Crown Agencies, Municipalities, Hospitals, Boards of Public Health, School Boards, Universities, Colleges, Hydro One, Ontario Power Generation, and other public sector employers who receive a significant level of funding from the provincial government.
The main requirement for the organizations covered by the Act is to make their disclosure or if applicable to make their statement of no employee salaries to disclose available to the public by March 31. Organizations are also required to send their disclosure or statement to their funding ministry by March 31.