Employment Insurance Regulations (SOR/96-332)

10.1 (1) Where an insured person is remunerated by the employer for a period of paid leave, the person is deemed to have worked in insurable employment for the number of hours that the person would normally have worked and for which the person would normally have been remunerated during that period.

(2) Where an insured person is remunerated by the employer for a period of leave in the form of a lump sum payment calculated without regard to the length of the period of leave, the person is deemed to have worked in insurable employment for the lesser of

• (a) the number of hours that the person would normally have worked and for which the person would normally have been remunerated during the period, and

• (b) the number of hours obtained by dividing the lump sum amount by the normal hourly rate of pay.

(3) Where an insured person is remunerated by the employer for a non-working day and

• (a) works on that day, the person is deemed to have worked in insurable employment for the greater of the number of hours that the person actually worked and the number of hours that the person would normally have worked on that day; and

• (b) does not work on that day, the person is deemed to have worked in insurable employment for the number of hours that the person would normally have worked on that day.