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

Regulations are current to 2024-03-06

PART IInsurable Earnings (continued)

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

Drawings

  •  (1) Where an insured person’s earnings in respect of his employment are paid to him from a drawing account 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 amounts are paid to an insured person in respect of employment from a drawing account on the basis of a pay period other than a pay period referred to in subsection (1), subsections 9(2), (4), (5), (6), (7) and (8) apply for the purpose of allocating the insured person’s insurable earnings and determining the employee’s premiums payable thereon.

  • SOR/95-593, s. 7

Piece Work

  •  (1) Where an insured person’s earnings in respect of his employment are calculated by the piece or on a similar basis and are paid on the basis of a weekly, multiple of a week, semi-monthly or monthly pay period, such 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 an insured person’s earnings in respect of employment are calculated by the piece or on a similar basis and are paid on the basis of a pay period other than a pay period referred to in subsection (1), the provisions of subsections 9(2), (4), (5), (6), (7) and (8) apply for the purpose of allocating the insured person’s insurable earnings and determining the employee’s premiums payable thereon.

  • SOR/95-593, s. 8

Railway Employees

 Notwithstanding subsection 7(2), an insured person who is employed by a railway company as defined in subsection 2(1) of the Railway Act, is paid on a mileage basis and earns in his bi-weekly pay period an amount not less than the maximum weekly insurable earnings shall be deemed to have earnings throughout the two weeks of that pay period.

Deemed Employers

 Where an insured person is employed in a pay period as a stevedore by one or more persons whose payroll records are prepared and maintained by another person who pays the remuneration of the insured person from that employment, the other person is deemed, for the purposes of Parts II and III of the Act and these Regulations, to be the employer of the insured person for the purpose of allocating that insured person’s insurable earnings to the pay period and determining, paying, deducting and remitting the premiums payable thereon.

  • SOR/95-593, s. 9
  •  (1) Where a person is employed in insurable employment by an employer for services in or in connection with lumbering or logging, in any logging limit or in any timber or lumber driveway, mill or yard, the owner thereof who authorizes the employer to undertake the work shall, in the event of the default of the employer in calculating the remuneration of the employee and in paying, deducting and remitting premiums payable thereon in accordance with the Act and these Regulations, be deemed to be the employer of the person for the purpose of paying and remitting the premiums so payable under the Act and these Regulations.

  • (2) For the purpose of this section, owner includes any owner (other than the Crown), lessee, licensee, and permittee but does not include a person who only sells or rents stumpage or cutting rights.

 Where any person is placed in insurable employment by a placement or employment agency under an arrangement whereby the earnings of the person are paid by the agency, the agency shall, for the purposes of maintaining records, calculating the earnings of the person, and paying, deducting and remitting the premiums payable thereon under the Act and these Regulations, be deemed to be the employer of the person.

  •  (1) Every owner, proprietor or operator of a barbering or hairdressing establishment shall, for the purpose of maintaining records, calculating earnings and paying premiums payable thereon under the Act and these Regulations, be deemed to be the employer of every person whose employment in connection with the establishment is included in insurable employment by virtue of paragraph 12(d) of the Unemployment Insurance Regulations.

  • (2) Every owner, proprietor or operator of a barbering or hairdressing establishment who is deemed by subsection (1) to be an employer shall, for every week in which the person is engaged in insurable employment in the establishment, pay and remit the employee’s premiums and the employer’s premiums to the Receiver General in accordance with the Act and these Regulations.

  • (3) Where the owner, proprietor or operator of a barbering or hairdressing establishment is unable to determine the earnings of a person whose employment in connection with the establishment is included in insurable employment by virtue of paragraph 12(d) of the Unemployment Insurance Regulations, the amount of insurable earnings of the person for a week during that employment shall be deemed, for the purposes of the Act, to be an amount (taken to the nearest dollar) equal to 2/3 of the maximum weekly insurable earnings unless

    • (a) it is established to the satisfaction of the Minister that the employment of the person in that week is excepted from insurable employment; or

    • (b) the owner, proprietor or operator of the establishment maintains records that show the number of days in which the person worked in each week, in which case the amount of his earnings for that week shall be deemed to be an amount (taken to the nearest dollar) equal to the lesser of

      • (i) the number of days worked in that week multiplied by 2/15 of the maximum weekly insurable earnings, and

      • (ii) 2/3 of the maximum weekly insurable earnings.

  •  (1) The owner, proprietor or operator of a business or public authority that employs a person in employment described in paragraph 12(e) of the Unemployment Insurance Regulations shall, for the purposes of maintaining records, calculating insurable earnings and paying premiums under the Act and these Regulations, be deemed to be the employer of every such person whose employment is included in insurable employment by virtue of that paragraph.

  • (2) Every owner, proprietor or operator of a business or public authority who is deemed by subsection (1) to be an employer shall, for each week during which a person is employed by him in insurable employment, pay and remit the employee’s premiums and the employer’s premiums to the Receiver General in accordance with the Act and these Regulations.

  • (3) Where the owner, proprietor or operator of a business or public authority described in subsection (1) is unable to determine the earnings of a person whose employment in connection with the business or authority is included in insurable employment by virtue of paragraph 12(e) of the Unemployment Insurance Regulations, the insurable earnings of the person for each week during that employment shall be deemed to be an amount (taken to the nearest dollar) equal to 2/3 of the maximum weekly insurable earnings, unless

    • (a) it is established to the satisfaction of the Minister that the employment of the person in each such week is excepted from insurable employment; or

    • (b) the owner, proprietor or operator of the business or public authority maintains records that show the number of days in which the person worked in each week, in which case the amount of his earnings for that week shall be deemed to be an amount (taken to the nearest dollar) equal to the lesser of

      • (i) the number of days worked in that week multiplied by 2/15 of the maximum weekly insurable earnings, and

      • (ii) 2/3 of the maximum weekly insurable earnings.

  •  (1) Where, in any case not coming within any provision of these Regulations, an insured person performs services

    • (a) under the general control or direct supervision of or is paid by a person other than his actual employer, or

    • (b) with the concurrence of a person other than his actual employer, on premises or property with respect to which that other person has any right or privilege under a licence, permit or agreement,

    that other person shall, for the purpose of calculating the earnings of the insured person and paying, deducting and remitting the premiums payable thereon under the Act and these Regulations, be deemed to be the employer of the insured person in addition to the actual employer, but the amount of any employer’s premium paid by that other person in accordance with this subsection is recoverable by him from the actual employer.

  • (2) Where a person who is deemed under these Regulations to be an employer of an insured person fails to pay, deduct or remit the premiums that an employer is required to pay, deduct or remit pursuant to the Act or these Regulations, the provisions of Parts II and III of the Act shall apply to the person as if the person were the actual employer.

  • SOR/95-593, s. 10

PART IIInformation Returns

Filing of Employer’s Returns

  •  (1) Subject to subsection (2), every employer or other person deemed to be an employer by these Regulations who makes a payment of remuneration or other amount or provides board, lodging or other benefit, the value of which is required under these Regulations to be included in determining insurable earnings of a person employed in insurable employment during a year, shall, without notice or demand therefor, file with the Minister an information return for that year, in a form authorized by the Minister, on or before the last day of February of the next following year.

  • (2) A person carrying on a business or other activity in respect of which he employs insured persons in insurable employment shall, within 30 days after the day he ceases to carry on that business or other activity and without notice or demand therefor, file with the Minister the information return required by subsection (1).

 Every person who makes or has made a payment of remuneration during a year to a person employed in insurable employment shall on demand by registered letter from the Minister make an information return in prescribed form containing the information required therein and shall file the return with the Minister within such reasonable time as may be stipulated in the registered letter.

Legal Representatives and Others

  •  (1) When a person who is required to make an information return under this Part dies before making the return as required, the return shall be filed by his executor or other legal representative within 90 days from the date of his death and shall be in respect of the year in which he died, or, if the return is required in respect of a year prior to the year in which he died, in respect of that year.

  • (2) Every trustee in bankruptcy, assignee, liquidator, curator, receiver, trustee or committee and every agent or other person administering, managing, winding up, controlling or otherwise dealing with the property, business or estate of a person who has not filed a return for a year as required by this Part shall file that return on that person’s behalf.

Distribution of Insured Person’s Portion of Return

  •  (1) Every person required by section 19 or 21 to file an information return for a year with the Minister shall supply to each insured person in respect of whose premiums the return relates, two copies of the portion of the return relating to that insured person.

  • (2) The copies referred to in subsection (1) shall, on or before the day the information return is required to be filed with the Minister, be sent to the insured person by mail addressed to him at his latest known address or delivered to him in person.

Penalties

  •  (1) Every person who failed to file a return as and when required by this Part is liable to a penalty of $10 for each day of default, but not exceeding $250 in the aggregate.

  • (2) Every person who fails to comply with section 22 is liable to a penalty of $10 for each day of default, but not exceeding $250 in the aggregate.

PART IIIRecords

Inadequate Records

  •  (1) Where records, books of account, vouchers or accounts of an employer are not kept in accordance with section 58 of the Act, or any document related thereto is not kept, an officer of the Department of National Revenue shall determine in accordance with the Act and these Regulations the amount of insurable earnings and the premiums payable thereon in respect of each insured person who is employed in insurable employment by the employer.

  • (2) Where an amount of insurable earnings of an insured person or a remitted amount of employee’s premiums cannot be allocated to a particular person, those amounts may, within three years after the end of the year to which the employee’s premiums or insurable earnings relate, be allocated to a particular insured person to whom they pertain for a pay period based upon such evidence as the Minister may, having regard to all the circumstances, obtain.

  • SOR/95-593, s. 11
 

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