MMSW & Small Businesses
Low-Volume Steward Fee Options for 2017 Reporting
With the completion of the two-year transition period for Saskatchewan small businesses at the end of 2016, MMSW has introduced new low-volume fee categories and an assessment tool to help low-volume stewards meet their registration and reporting requirements quickly and easily.
Online Assessment Tool
The new Online Assessment Tool makes it simple for businesses to determine if they must now register and report with MMSW and if they are eligible to pay a fee based on the quantities of packaging and paper supplied annually to residents of Saskatchewan. The Assessment Tool enables low-volume stewards to meet their reporting obligation without having to go through the detailed data gathering and weighing of their packaging and paper. Stewards simply answer a few questions to determine whether they meet the low-volume criteria.
Low-volume stewards can choose to pay the fee with no requirement to produce a detailed annual report, or they can provide a detailed report of the amount of packaging and paper supplied and pay stewardship fees in accordance with MMSW’s fee schedule.
Exempt and Low-Volume Stewards
Businesses supplying less than 1,000 kg of packaging and paper continue to be exempt from registration and reporting requirements. Exemptions also continue for businesses with less than $2 million in revenue or that operate a single retail point.
For 2017 reporting, the following fees are available to low-volume stewards:
- A fee of $220 for businesses that supply between 1,000 and 2,500 kg.
- A fee of $460 for businesses that supply between 2,500 and 5,000 kg.
Stewards who believe they qualify for one of the low-volume categories should confirm with the Assessment Tool and then proceed to the WeRecycle portal, register if necessary and follow the reporting guidelines for low-volume stewards. Stewards should review MMSW Terms and Conditions before registering or reporting.
Businesses that supply more than 5,000 kg are required to submit detailed annual reports.
Transition Period Information (2015 and 2016)
With the introduction of new exemptions and flat fees announced by the Saskatchewan Ministry of the Environment on December 18, 2014, MMSW issued a revised and Ministry-approved Program Plan to reflect these additional requirements which includes a “transition” period. In 2015 and 2016 there were two categories of small businesses with regards to the Waste Packaging and Paper Program:
- Small businesses that are required to pay an annual flat fee during the transition period
- Small businesses that are exempt from paying or reporting into the program
1) Small Business Transition Period Flat Fees
For 2016, eligible stewards resident in Saskatchewan were required to pay a $500 flat fee instead of filing a detailed packaging and paper stewardship report. Your business is eligible for the $500 flat fee if:
- Your gross revenue in Saskatchewan in 2015 was between $2 and $5 million; or
- You are a newspaper company with gross revenue in Saskatchewan of over $2 million.
Should the above apply to your business, please register with MMSW. Note that during the transition period, you are not required to sign a Membership Agreement, submit a report on your packaging and paper supplied into the Saskatchewan residential marketplace, or pay any additional fees. You can register on the WeRecycle Reporting Portal, available here. This exemption only applies during the transition period. Once the transition period ends, you will be required to sign a Membership Agreement, report on your quantities of packaging and paper supplied into the Saskatchewan residential marketplace, and pay stewardship fees.
2) Small Business Exemptions
Certain businesses are fully exempt from participating in the program. These small businesses do not need to register with MMSW, pay fees, report on packaging and paper, or sign a membership agreement. You are exempt in any given year if one of the following applies during that year:
- Your gross revenue in Saskatchewan was less than $2 million; or
- You supply less than 1,000 kg of packaging and paper to residents of Saskatchewan; or
- You operate a single point of retail (e.g., not a franchise, chain or banner).
If none of the Flat Fee or Small Business criteria apply to you, you are a fully obligated steward, and we invite you to:
- Register with MMSW
- Sign a Membership Agreement
- Report on your packaging and paper
- Pay your share of stewardship fees
It is important to note that businesses that are supplied by or operated as part of a franchise, a chain, or under a banner are not considered to be a single point of retail; therefore that section of the exemption does not apply. However, such businesses may still be eligible for the exemption if all locations have a combined tonnage of less than 1,000 kg, or gross revenue under $2 million.