Employment Insurance Regulations (SOR/96-332)

Regulations are current to 2019-08-15 and last amended on 2019-03-17. Previous Versions

PART III.1Reduction of Premiums for Employees Covered by a Provincial Plan and for their Employers (continued)

DIVISION 3Entitlement (continued)

Waiving of the Waiting Period

 The reference in paragraph 40(6)(b) to “allowances, payments or other moneys are payable to the claimant by the claimant’s employer or former employer as sick leave pay” shall be read as a reference to “allowances, payments or other moneys were payable to the claimant by the claimant’s employer or former employer as sick leave pay or provincial benefits were paid to the claimant”.

  • SOR/2005-366, s. 1

Coming Into Force of Provincial Plan — Transition

 For greater certainty,

  • (a) if a birth or a placement for the purpose of adoption takes place before the day on which this Part comes into force, the Act applies in respect of any claim for benefits made in respect of that birth or placement; and

  • (b) if a claimant has, before the day on which this Part comes into force, been paid one week or more of benefits under section 22 or 23 of the Act in respect of a birth or a placement for the purpose of adoption, the Act continues to apply in respect of any claim relating to that birth or placement.

  • SOR/2005-366, s. 1

DIVISION 4Premium And Adjustment Payments — Provincial Plans

Premium for Insured Person Covered in a Province by a Provincial Plan but Working in Another Province or Working Outside Canada

[SOR/2006-350, s. 1]

 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.

  • SOR/2005-366, s. 1
  • SOR/2006-350, s. 2

Premium for Insured Person Working in a Province that Has a Provincial Plan but Not Covered by that Plan

 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.

  • SOR/2005-366, s. 1

Premium Adjustment for Employees Residing in a Province that Has a Provincial Plan but Working in a Province that Has No Provincial Plan or Working Outside Canada

  •  (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.

  • SOR/2005-366, s. 1
  • SOR/2006-350, s. 3

Premium Adjustment — Credits and Debits

  •  (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.

  • SOR/2005-366, s. 1
  • 2010, c. 12, s. 2203

Overpayment and Refund of Employee’s Premiums

  •  (1) If a province that has a provincial plan has paid or is required to pay to the Receiver General a premium adjustment that corresponds to the amount of employee’s premiums deducted in respect of an employee under that plan, that amount shall be taken into account as though the amount of the premium adjustment had been paid on account of the employee’s premiums under the Act for the purpose of determining whether there has been an overpayment by the employee for the purposes of Part IV of the Act.

  • (2) Where a premium adjustment referred to in subsection 76.26(1) has been paid or is required to be paid to a province that has a provincial plan, the amount of that premium adjustment shall not be taken into account for the purposes of Part IV of the Act.

  • SOR/2005-366, s. 1
  • SOR/2006-350, s. 4

DIVISION 5Administrative Matters

Social Insurance Number

 A claimant’s social insurance number shall be used for the purpose of facilitating the exchange, between the Government of Canada and a province, of information obtained with respect to a claimant under provincial law or the Act.

  • SOR/2005-366, s. 1

Disclosure of Information

 The Canada Revenue Agency and the Minister of National Revenue are authorized to disclose to a province that has a provincial plan information necessary for the administration of this Part that has been obtained by the Agency or the Minister under the Act or these Regulations and any information prepared from that information.

  • SOR/2005-366, s. 1
  • SOR/2006-350, s. 5

PART III.2Reduction of Premium for Self-Employed Persons Covered by a Plan Established Under a Provincial Law

Interpretation

 The following definitions apply in this Part.

plan established under a provincial law

plan established under a provincial law means a plan, established under a provincial law, that provides for the payment of provincial benefits and in respect of which the premium payable under section 152.21 of the Act is subject to a system for reducing that premium if the payment of allowances, money or other benefits payable under the provincial law would have the effect of reducing or eliminating benefits payable under section 152.04 or 152.05 of the Act. (régime établi en vertu d’une loi provinciale)

provincial benefits

provincial benefits means allowances, money or other benefits, paid to a self-employed person under a plan established under a provincial law because of pregnancy or in respect of the care by that person of one or more of their new-born children or one or more children placed with them for the purpose of adoption. (prestations provinciales)

  • SOR/2010-301, s. 9

Standards

 A plan established under a provincial law shall meet the following requirements:

  • (a) the plan must provide for the payment of provincial benefits;

  • (b) the plan must, at a minimum, cover substantially the same persons as those who are self-employed persons under the Act;

  • (c) the global amount of provincial benefits payable to a person under the plan must be substantially equivalent to or greater than the global amount of benefits payable to a self-employed person under section 152.04 or 152.05 of the Act;

  • (d) the plan must provide that an applicant who has received provincial benefits in respect of at least one week under it shall continue to receive such benefits for their full period of entitlement, even if, after receiving provincial benefits in respect of one week, they become a resident of a different province; and

  • (e) the plan must provide for the sharing, by the province with the Government of Canada, of information obtained in the course of administering the plan that is necessary for the administration of a premium reduction system established by this Part, as well as information prepared from that information.

  • SOR/2010-301, s. 9

Premium Reduction

 The self-employment premium payable under section 152.21 of the Act shall be reduced as provided by section 76.34 if the payment of provincial benefits would have the effect referred to in subsection 69(2) of the Act in respect of benefits payable to those persons under section 152.04 or 152.05 of the Act.

  • SOR/2010-301, s. 9

 The premium reduction to be applied to the self-employment premium shall be calculated by applying the premium reduction rate determined in accordance with section 76.06.

  • SOR/2010-301, s. 9

 The premium reduction rate of the self-employment premium determined under section 76.06 is to be published in Part 1 of the Canada Gazette by the Commission as soon as feasible after it is determined.

  • SOR/2010-301, s. 9
  • SOR/2015-128, s. 4
 
Date modified: