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

Regulations are current to 2020-09-09

Unemployment Insurance (Collection of Premiums) Regulations

C.R.C., c. 1575

EMPLOYMENT INSURANCE ACT

Regulations Respecting the Collection of Unemployment Insurance Premiums

Short Title

 These Regulations may be cited as the Unemployment Insurance (Collection of Premiums) Regulations.

Interpretation

  •  (1) In these Regulations,

    Act

    Act means the Unemployment Insurance Act; (Loi)

    Minister

    Minister means the Minister of National Revenue; (ministre)

    pay period

    pay period means the period in respect of which earnings or other remuneration are paid to or enjoyed by an insured person; (période de paie)

    pay week

    pay week means a period of seven consecutive days that ends, or any one of two or more such periods that are contiguous, the last of which ends, on the employer’s payroll ending date. (semaine de paie)

  • (2) For the purposes of Parts II and III of the Act and these Regulations, employer includes a person who pays or has paid remuneration or other earnings of an insured person for services performed in insurable employment.

  • SOR/93-534, s. 1
  • SOR/95-593, s. 1

PART IInsurable Earnings

Earnings from Insurable Employment

  •  (1) For the purposes of this Part, a person’s earnings from insurable employment means any remuneration, whether wholly or partly pecuniary, received or enjoyed by him, paid to him by his employer in respect of insurable employment except

    • (a) [Repealed, SOR/95-593, s. 2]

    • (b) the value of board, lodging and all other benefits received or enjoyed in a pay period in respect of the employment if no cash remuneration is paid by the employer in respect of the pay period;

    • (c) in the case of a clergyman, the value of lodging received or enjoyed by him in respect of his employment as a clergyman and provided by his diocese, parish or congregation; and

    • (d) any amount excluded as income pursuant to paragraph 6(1)(a) or (b) or subsection 6(6) or (16) of the Income Tax Act.

  • (2) For the purposes of subsection (1), where a person receives vocational training while in insurable employment, the remuneration of that person includes any allowance paid through his employer, in addition to the person’s remuneration, under a government training plan or by the Department of Veterans Affairs.

  • SOR/82-789, s. 1
  • SOR/85-235, s. 1
  • SOR/88-584, s. 1
  • SOR/92-734, s. 1
  • SOR/95-593, s. 2

Allocation of Earnings

  •  (1) Earnings from insurable employment shall be allocated as follows:

    • (a) remuneration, other than the remuneration referred to in subparagraph (b)(i), paid in respect of a pay period shall be allocated to the pay period in respect of which it is paid; and

    • (b) subject to subsection (2),

      • (i) overtime pay, retroactive pay increases, bonuses, gratuities, accumulated sick leave credits, shift premiums, incentive payments, cost of living allowances, separation payments and wages in lieu of notice shall be allocated to the pay period in which they are paid, and

      • (ii) remuneration not paid in respect of a pay period shall be allocated to the pay period in which it is paid.

  • (2) Where a person is on unpaid leave, has abandoned his employment or has been dismissed or laid off, the remuneration referred to in paragraph (1)(b) shall be allocated to the last pay period for which regular salary, wages or commissions are paid.

  • SOR/85-235, s. 1
  • SOR/88-584, s. 1
  • SOR/89-329, s. 1(F)

Calculation and Payment of Premiums

  •  (1) No employee’s premium is payable in respect of earnings in a pay period from excepted employment.

  • (2) The amount of premiums payable pursuant to the Act and these Regulations in respect of insurable earnings shall be determined in accordance with the rules set out in these Regulations.

  • (2.1) Subject to subsection (2.3), the amount of an employee’s premium to be deducted by an employer from any insurable earnings in a pay period shall be determined as follows:

    • (a) the ranges of insurable earnings used for determining the employee’s premium payable on those earnings shall begin at $0.50 and be increased by increments of

      • (i) $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33 and $0.34 in recurring cycles for the succeeding ranges of insurable earnings up to $3,880.50,

      • (ii) $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34 and $0.34 for the next fifty-six ranges of insurable earnings up to $3,899.49, and

      • (iii) $0.50 and $0.01 for the last two ranges of insurable earnings from $3,899.50 to $3,900; and

    • (b) the insurable earnings shall be multiplied by the rate of premium fixed pursuant to section 48 or 48.1 of the Act.

  • (2.2) Where a product obtained pursuant to paragraph (2.1)(b) contains a fraction of a cent, the product shall be rounded to the nearest whole cent or, if that product is equidistant from two whole cents, to the higher thereof.

  • (2.3) An employee’s premium shall not exceed the premium payable on maximum insurable earnings in respect of a pay period as determined in accordance with sections 5, 8 and 9.

  • (3) Subject to subsections (3.1), (3.11) and (4), every employer shall remit the employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the 15th day of the month following the month in which the employer paid to the insured person remuneration or other insurable earnings in respect of which premiums were required to be deducted or paid thereunder.

  • (3.1) Subject to subsection (3.11), where the average monthly withholding amount of an employer for the second calendar year preceding a particular calendar year is

    • (a) equal to or greater than $15,000 and less than $50,000, the employer shall remit the employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General

      • (i) in respect of remuneration or other insurable earnings paid before the 16th day of a month in the particular calendar year, on or before the 25th day of the month, and

      • (ii) in respect of remuneration or other insurable earnings paid after the 15th day of a month in the particular calendar year, on or before the 10th day of the following month; or

    • (b) equal to or greater than $50,000, the employer shall remit the employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the third day, not including a Saturday or a holiday, after the end of the following periods in which remuneration or other insurable earnings were paid,

      • (i) the period beginning on the first day of a month in the particular calendar year and ending on the 7th day of the month,

      • (ii) the period beginning on the 8th day of a month in the particular calendar year and ending on the 14th day of the month,

      • (iii) the period beginning on the 15th day of a month in the particular calendar year and ending on the 21st day of the month, and

      • (iv) the period beginning on the 22nd day of a month in the particular calendar year and ending on the last day of the month.

  • (3.11) Where an employer referred to in paragraph (3.1)(a) or (b) would otherwise be required to remit the employees’ premiums and the employer’s premiums in respect of a particular calendar year in accordance with that paragraph, the employer may elect to remit those premiums

    • (a) in accordance with subsection (3), if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is less than $15,000 and the employer has advised the Minister that the employer has so elected; or

    • (b) if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is equal to or greater than $15,000 and less than $50,000 and the employer has advised the Minister that the employer has so elected,

      • (i) in respect of remuneration or other insurable earnings paid before the 16th day of a month in the particular calendar year, on or before the 25th day of the month, and

      • (ii) in respect of remuneration or other insurable earnings paid after the 15th day of a month in the particular calendar year, on or before the 10th day of the following month.

  • (3.2) For the purpose of this section, the average monthly withholding amount of an employer for a calendar year is determined pursuant to subsections 108(1.2) and (1.3) of the Income Tax Regulations.

  • (4) Every employer carrying on a business or other activity in respect of which he employs one or more insured persons in insurable employment shall, within seven days of the day he ceases to carry on the business or other activity, remit to the Receiver General the employees’ premiums and the employer’s premiums that were required to be deducted or paid in respect of any such person under the Act and these Regulations.

  • (5) Every remittance by an employer of employees’ premiums and employer’s premiums to the Receiver General shall be accompanied by an information return in a form authorized by the Minister.

  • SOR/87-717, s. 1
  • SOR/89-329, s. 1(F)
  • SOR/90-48, s. 1
  • SOR/93-92, s. 1
  • SOR/95-593, s. 3
  • SOR/96-230, s. 1
 
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