Employment Insurance Regulations (SOR/96-332)

76.24 Where an insured person who is covered by a provincial plan is employed by an employer in a province that has no provincial plan or is employed outside Canada, the employer shall not take into account any premium reduction for the purpose of

• (a) deducting the amount required to be deducted as or on account of the employee’s premiums by paragraph 82(1)(a) of the Act; or

• (b) remitting the amount of the employer’s premium required to be remitted in respect of that employee by paragraph 82(1)(b) of the Act.

76.25 Where an insured person is employed by an employer in a province that has a provincial plan and the insured person is not covered by that plan, the employer shall take into account any premium reduction for the purpose of

• (a) deducting the amount required to be deducted as or on account of the employee’s premiums by paragraph 82(1)(a) of the Act; and

• (b) remitting the amount of the employer’s premium required to be remitted in respect of that employee by paragraph 82(1)(b) of the Act.

• 76.26 (1) The Minister of National Revenue shall pay to a province that has a provincial plan a premium adjustment consisting of the aggregate of :

  • (a) the amount obtained by adding together, for all insured persons referred to in section 76.24 who reside in that province on December 31 of a year, the amounts calculated in respect of each such insured person that represent the lesser of

    • (i) the total of

      • (A) all amounts that are deducted by employers in that year and that represent the premium reduction, as or on account of employee’s premiums, for the insured person, and

      • (B) all amounts representing an overpayment of employee’s premiums under Part IV of the Act in respect of the insured person for that year, and

    • (ii) all amounts that the insured person owes in that year under the provincial plan, and

  • (b) the total of all amounts that represent the premium reduction and that are remitted by employers in that year as employer’s premiums for every insured person referred to in section 76.24 who resides in that province on December 31 of that year.

• (2) The payment referred to in subsection (1) may be made by the Commissioner of Revenue.

• 76.27 (1) Any amount paid by a province to the Receiver General on account of a premium adjustment shall be considered to be an amount paid as or on account of premiums under paragraph 72(a) of the Act and shall be

  • (a) paid into the Consolidated Revenue Fund; and

  • (b) credited to the Employment Insurance Operating Account and charged to the Consolidated Revenue Fund under paragraph 73(a) of the Act.

• (2) Any amount paid under section 76.26 to a province on account of a premium adjustment shall be paid out of the Consolidated Revenue Fund and charged to the Employment Insurance Operating Account as if it were an amount required to be paid out of that Fund and charged to that Account by subsection 77(1) of the Act.