Employment Insurance Act (S.C. 1996, c. 23)

Marginal note:Rounding percentage rates

66.4 If the calculation of a premium rate under section 66 or 66.3 results in a rate that includes a fraction of one per cent, the resulting percentage is to be rounded to the nearest one-hundredth of one per cent or, if the resulting percentage is equidistant from two one-hundredths of one percent, to the higher of them.

Marginal note:Statutory Instruments Act

66.5 The Statutory Instruments Act does not apply in respect of a premium rate set under section 66 or 66.3 or the premiums determined under sections 67 and 68. However, the premium rates must, as soon as possible, be published by the Board in Part I of the Canada Gazette.

Marginal note:User Fees Act

66.6 For greater certainty, the User Fees Act does not apply in respect of the premium rate set under section 66 or 66.3 or the premiums determined under sections 67 and 68.

Marginal note:Employee’s premium

67. Subject to section 70, a person employed in insurable employment shall pay, by deduction as provided in subsection 82(1), a premium equal to their insurable earnings multiplied by the premium rate set under section 66 or 66.3, as the case may be.

Marginal note:Employer’s premium

68. Subject to sections 69 and 70, an employer shall pay a premium equal to 1.4 times the employees’ premiums that the employer is required to deduct under subsection 82(1).

Marginal note:Premium reduction — wage-loss plans

• 69. (1) The Commission shall, with the approval of the Governor in Council, make regulations to provide a system for reducing the employer’s premium where

  • (a) the payment of any allowances, money or other benefits because of illness, injury, quarantine, pregnancy, child care or compassionate care under a plan that covers insured persons employed by the employer, other than one established under provincial law, would have the effect of reducing the special benefits payable to the insured persons; and

  • (b) the insured persons will benefit from the reduction of the employer’s premium in an amount at least equal to 5/12 of the reduction.

• Marginal note:Provincial plans

  (2) The Commission shall, with the approval of the Governor in Council, make regulations to provide a system for reducing the employer’s and employee’s premiums, the premiums under Part VII.1 or all those premiums, when the payment of any allowances, money or other benefits because of illness, injury, quarantine, pregnancy, child care or compassionate care under a provincial law to insured persons, or to self-employed persons, as the case may be, would have the effect of reducing or eliminating the special benefits payable to those insured persons or the benefits payable to those self-employed persons.

• Marginal note:Included provisions

  (3) The regulations may include provisions

  • (a) prescribing the manner and time for making an application for a premium reduction;

  • (b) prescribing the standards that must be met by a plan to qualify for a premium reduction and the time during which the plan must be in effect;

  • (c) prescribing the method for determining the amount of reduction for plans that meet the prescribed standards and the use to be made of actuarial calculations and estimates;

  • (d) prescribing the manner in which insured persons are to benefit from the premium reduction;

  • (e) providing for the making of decisions relating to premium reduction and appeals in cases of dispute;

  • (f) prescribing how the insured earnings of insured persons will be reported by employers to the Canada Revenue Agency; and

  • (g) generally, providing for any other matters necessary for carrying out the purposes and provisions of subsections (1) and (2).

• Marginal note:Late applications

  (4) If an application for an employer’s premium reduction is made within 36 months after the time prescribed for making it, the Commission may, subject to prescribed conditions, regard the application as having been made at the prescribed time if the applicant shows that there was good cause for the delay throughout the period beginning at the prescribed time and ending on the day when the application was made.

• Marginal note:Reconsideration of application

  (5) The Commission may reconsider any decision relating to an employer’s premium reduction within 36 months after the date of the decision and any new decision that it makes shall apply in place of the reconsidered decision.

• Marginal note:Definition

  (6) The reference to the payment of allowances, money or other benefits because of compassionate care in subsections (1) and (2) means the payment of allowances, money or other benefits for the same or substantially the same reasons for which benefits are payable under section 23.1.