Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

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

Regulations are current to 2020-11-17

PART IInsurable Earnings (continued)

Prescribed Persons

  •  (1) The following are prescribed persons for the purposes of subsection 53(1) of the Act:

    • (a) an employer who is required, under subsection 53(1) of the Act and in accordance with paragraph 4(3.1)(b), to remit amounts deducted; and

    • (b) a person or partnership who, acting on behalf of one or more employers, remits the following amounts in a particular calendar year and whose average monthly remittance, in respect of those amounts, for the second calendar year preceding the particular calendar year, is equal to or greater than $50,000,

      • (i) amounts required to be remitted under subsection 53(1) of the Act,

      • (ii) amounts required to be remitted under subsection 153(1) of the Income Tax Act and a similar provision of a law of a province that imposes a tax on the income of individuals, where the province has entered into an agreement with the Minister of Finance for the collection of taxes payable to the province, in respect of payments described in the definition remuneration in subsection 100(1) of the Income Tax Regulations, and

      • (iii) amounts required to be remitted under subsection 21(1) of the Canada Pension Plan.

  • (2) For the purposes of paragraph (1)(b), the average monthly remittance made by a person or partnership on behalf of all the employers for whom that person or partnership is acting, for the second calendar year preceding the particular calendar year, is the quotient obtained when the aggregate, for that preceding year, of all amounts referred to in subparagraphs (1)(b)(i) to (iii) remitted by the person or partnership on behalf of those employers is divided by the number of months, in that preceding year, for which the person or partnership remitted those amounts.

  • SOR/93-534, s. 2

 For the purpose of these Regulations, the maximum insurable earnings of an insured person for a pay period is

  • (a) where the pay period is a pay week, the maximum weekly insurable earnings;

  • (b) where the pay period is a multiple of a pay week, the amount described in paragraph (a) multiplied by the multiple;

  • (c) where the pay period is semi-monthly, the maximum yearly insurable earnings divided by 24;

  • (d) where the pay period is monthly, the maximum yearly insurable earnings divided by 12; and

  • (e) where the insurable earnings in a period of 52 consecutive weeks are paid in equal amounts in respect of a number of regular pay periods that do not extend over the entire 52-week period in respect of a contract of service for the 52-week period, the maximum yearly insurable earnings divided by the number of regular pay periods.

  •  (1) For the purposes of these Regulations, the minimum insurable earnings of an insured person for a pay period is

    • (a) where the pay period of that person is a pay week, the lesser of

      • (i) the amount of cash earnings that is equal to 1/5 of the maximum weekly insurable earnings of that person for that pay week, and

      • (ii) the amount of cash earnings that person earns for 15 hours of employment in that pay week;

    • (b) where the pay period of that person is a multiple of a pay week and there are cash earnings in each week or part thereof of the pay period, the lesser of

      • (i) an amount equal to the product obtained by multiplying the cash earnings determined under subparagraph (a)(i) by the multiple of the pay week, and

      • (ii) an amount equal to the product obtained by multiplying the amount of cash earnings that person earns for 15 hours of employment in that pay period by the multiple of the pay week;

    • (c) where the pay period of that person is a semi-monthly pay period and there are cash earnings in each week or part thereof in the pay period, the lesser of

      • (i) an amount equal to the product obtained by multiplying the cash earnings determined under subparagraph (a)(i) by 2 1/6, and

      • (ii) the amount of cash earnings that person earns for 33 hours of employment in that pay period; and

    • (d) where the pay period of that person is a monthly pay period and there are cash earnings in each week or part thereof in the pay period, the lesser of

      • (i) an amount equal to the product obtained by multiplying the cash earnings determined under subparagraph (a)(i) by 4 1/3, and

      • (ii) the amount of cash earnings that person earns for 65 hours of employment in that pay period.

  • (2) Subsection (1) shall apply according to its terms before it is published in the Canada Gazette.

  • SOR/79-64, s. 1
  • SOR/79-509, s. 1(F)
  • SOR/81-100, s. 1

Allocation of Insurable Earnings and Premiums Payable Thereon

Where Pay Period Is a Pay Week

  •  (1) Where the pay period of an insured person is a pay week, the insurable earnings for the pay week shall be allocated to, and the premiums shall be payable in respect of, the week in which the ending date of the pay week occurs or in the week in which separation from employment occurs, as the case may be.

Where Pay Period Is a Multiple of a Pay Week
  • (2) Where the pay period of an insured person is a multiple of a pay week, his earnings during the pay period shall be allocated and the employee’s premiums thereon be calculated in accordance with the following rules:

    • (a) where the insured person has earnings in each pay week that ends in the pay period and the person’s total earnings for that pay period are not less than the minimum insurable earnings for that pay period, the total earnings shall be allocated equally to the pay weeks that end in the pay period, and the amount of the employee’s premiums payable shall be determined on the basis of the earnings in that pay period;

    • (b) where the total earnings for the pay period are less than the minimum insurable earnings for that pay period, the earnings in each pay week that ends in the pay period that are not less than the minimum weekly insurable earnings shall be allocated to that pay week, and the amount of the employee’s premiums payable shall be the aggregate of the premiums determined on the basis of the earnings allocated to each pay week that ends in the pay period; and

    • (c) where the total earnings for the pay period are not less than the minimum insurable earnings for that pay period and the insured person has no earnings in any one pay week that ends in the pay period, the earnings in each pay week that are not less than the minimum weekly insurable earnings shall be allocated to that pay week, and the amount of the employee’s premiums payable shall be the aggregate of the premiums determined on the basis of the earnings allocated to each pay week that ends in the pay period.

Where Pay Period Is Semi-Monthly or Monthly
  • (3) Subject to these Regulations, where earnings of an insured person are calculated on the basis of a semi-monthly or monthly pay period, his insurable earnings shall be allocated for the purpose of paragraph (4)(a),

    • (a) in the case of an insured person who has earnings in each week and part thereof in a semi-monthly pay period, to 2 1/6 weeks; and

    • (b) in the case of an insured person who has earnings in each week and part thereof in a monthly pay period, to 4 1/3 weeks.

  • (4) Where the pay period of an insured person is semi-monthly or monthly, his earnings during the pay period shall be allocated and the employee’s premiums thereon shall be calculated in accordance with the following rules:

    • (a) where the insured person has earnings in each pay week in the pay period, and in the case of a pay week not falling completely within that pay period, has earnings in the part of the pay week that falls within that pay period, and the person’s total earnings for the pay period are not less than the minimum insurable earnings for that pay period, the earnings in each pay week or part thereof that falls within the pay period shall be allocated in accordance with subsection (3), and the amount of the employee’s premiums payable shall be determined on the basis of the earnings in that pay period;

    • (b) where the total earnings for the pay period are less than the minimum insurable earnings for that pay period, the earnings in each pay week or part thereof that falls within the pay period that are not less than the minimum weekly insurable earnings shall be allocated to that pay week, and the amount of the employee’s premiums payable shall be the aggregate of the premiums determined on the basis of the earnings allocated to each pay week or part thereof that falls within the pay period; and

    • (c) where the total earnings for the pay period are not less than the minimum insurable earnings for that pay period and the insured person has no earnings in any one pay week or part thereof that falls within the pay period, the earnings in each pay week or part thereof that falls within the pay period that are not less than the minimum weekly insurable earnings shall be allocated to that pay week, and the amount of the employee’s premiums payable shall be the aggregate of the premiums determined on the basis of the earnings allocated to each pay week or part thereof that falls within the pay period.

  • SOR/95-593, s. 4
 
Date modified: