The Public Sector Salary Disclosure Act, 1996 (the Act) makes Ontario's public sector more open and accountable to taxpayers. The Act requires organizations that receive public funding (including municipalities) 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 main requirement for the organizations covered by the Act is to make their disclosure or, if applicable, to make their statement of not having any employee salaries above $100,000 to disclose, available to the public by March 31 of each year.