Employment Insurance Act

Marginal note:Payment of premium

• 152.25 (1) A self-employed person shall, on or before their balance-due day for the year, pay to the Receiver General the whole amount of the premium if they are not required by section 155 or 156 of the Income Tax Act to pay instalments for that year in respect of their income tax.

• Marginal note:Farmers

  (2) Every self-employed person to whom section 155 of the Income Tax Act applies, other than a person to whom subsection (1) applies, shall pay to the Receiver General on or before December 31 in each year, two thirds of the following amounts:

  • (a) the premium required to be paid by the person for the year in respect of the person’s self-employed earnings, as estimated by the person; or

  • (b) the premium required in respect of the person’s self-employed earnings for the preceding year.

  In addition, the person shall pay to the Receiver General, on or before the person’s balance-due day for the year, the remainder of the premium as estimated under section 152.23. However, paragraphs (a) and (b) do not require the payment of any amount in respect of the person that would otherwise become due after the death of the person.

• Marginal note:Other persons

  (3) Every self-employed person, other than a person to whom subsection (1) or (2) applies, shall pay to the Receiver General in respect of each year

  • (a) on or before March 15, June 15, September 15 and December 15 in the year, an amount equal to one quarter of

    • (i) the premium required to be paid by the person for the year in respect of the person’s self-employed earnings, as estimated by the person, or

    • (ii) the premium required in respect of the person’s self-employed earnings for the preceding year; or

  • (b) on or before

    • (i) March 15 and June 15 in the year, an amount equal to one quarter of the premium required in respect of the person’s self-employed earnings for the second preceding year, and

    • (ii) September 15 and December 15 in the year, an amount equal to one half of the amount, if any, by which

      • (A) the premium required in respect of the person’s self-employed earnings for the preceding year

      exceeds

      • (B) one half of the premium required in respect of the person’s self-employed earnings for the second preceding year.

  In addition, the person shall pay to the Receiver General, on or before the person’s balance-due day for the year, the remainder of the premium as estimated under section 152.23. However, paragraphs (a) and (b) do not require the payment of any amount in respect of the person that would otherwise become due after the death of the person.