Unemployment Insurance (Collection of Premiums) Regulations (C.R.C., c. 1575)

Regulations are current to 2014-09-29

Miscellaneous Pay Periods

  •  (1) Notwithstanding subsections 4(1) and (2), where an insured person is employed on the basis of a contract for a period of 52 consecutive weeks and is paid insurable earnings under the contract in one or more pay periods that do not extend over the entire 52-week period, other than such insured persons who are paid in 10 equal monthly payments or in 22 pay periods in respect of the contract, such earnings shall be allocated equally to the weeks ending in the 52-week period of the contract, but the employer of the person shall calculate the premiums payable on the payment or payments at the rate fixed under the Act on all earnings not exceeding in the aggregate the maximum yearly insurable earnings.

  • (2) Where an insured person is employed on the basis of a contract for a period of 52 consecutive weeks and is paid insurable earnings under the contract in 10 equal monthly payments, the earnings shall be allocated equally to the weeks ending in the period covered by the contract, and the amount of the employee's premiums payable shall be determined on the basis of the earnings paid in the 10 equal monthly pay periods.

  • (3) Where an insured person is employed on the basis of a contract for a period of 52 consecutive weeks and is paid insurable earnings under the contract in 22 pay periods, the earnings shall be allocated equally to the weeks ending in the period covered by the contract, and the amount of the employee's premiums payable shall be determined on the basis of the earnings paid in the 22 pay periods.

  • SOR/95-593, s. 5.

Commissions

  •  (1) Where earnings by way of commissions are paid to an insured person in respect of his insurable employment on the basis of a weekly, multiple of a week, semi-monthly or monthly pay period, his earnings shall be allocated and the employee's premiums payable thereon determined, in accordance with the rules set forth in section 7 for the appropriate pay period.

  • (2) Notwithstanding subsections 4(1) to (2.2), where payments by way of commissions are made on the basis of a pay period, other than a pay period referred to in subsection (1), to an insured person in respect of employment, such payments are deemed to be made on the basis of a yearly pay period and the premiums payable shall be calculated, subject to subsections (5), (6) and (8), in accordance with the rates of premium fixed pursuant to section 48 or 48.1 of the Act, on all such payments not exceeding in the aggregate the maximum yearly insurable earnings.

  • (3) Notwithstanding subsections 4(1) to (2.2), where payments are made to an insured person in respect of employment earnings on the basis of a regular pay period and the person receives payments by way of commissions in addition to such payments, the total of the payments made in respect of the regular pay period and the payments made by way of commissions is deemed to be that person's insurable earnings paid on the basis of a yearly pay period and the premiums payable shall be calculated, subject to subsections (5), (6) and (8), in accordance with the rates of premium fixed pursuant to section 48 or 48.1 of the Act, on those insurable earnings not exceeding in the aggregate the maximum yearly insurable earnings.

  • (4) For the purposes of subsections (2) and (3), where the amount paid by an employer in the year to an insured person is less than the amount of the minimum insurable earnings for his period of insurable employment in the year, the insured person shall be deemed to have no insurable earnings for that period.

  • (5) Where insurable employment of a person by an employer begins after January 1st in any year, the aggregate amount of the maximum weekly insurable earnings for each week in the period in the year prior to the date of commencement of such employment (hereinafter referred to as "the excluded amount") shall be deducted from the maximum yearly insurable earnings and his insurable earnings for the remainder of the year shall not exceed the amount by which the maximum yearly insurable earnings exceed the excluded amount.

  • (6) Where insurable employment of a person by an employer terminates prior to the end of a year, the aggregate amount of the maximum weekly insurable earnings for each week in the period in the year after the date of termination of such employment (hereinafter referred to as "the aggregate amount") shall be deducted from the maximum yearly insurable earnings and his insurable earnings for his period of such employment in the year shall not exceed the amount by which the maximum yearly insurable earnings exceed the aggregate amount.

  • (7) Where an insured person is deemed by these Regulations to be paid on the basis of a yearly pay period, his earnings for the year or part thereof, subject to subsections (5), (6) and (8), shall be allocated equally to the weeks ending in the year or part thereof.

  • (8) Where an insured person is on leave of absence for a continuous period of one week or more and not in receipt of earnings from his employer in respect of the said period, the aggregate amount of the maximum weekly insurable earnings for each week in such period (hereinafter referred to as "the excluded amount") shall be deducted from the maximum yearly insurable earnings and his insurable earnings for his period of the employment in a year shall not exceed the amount by which the maximum yearly insurable earnings exceed the excluded amount.

  • SOR/84-876, s. 1;
  • SOR/95-593, s. 6.