Insurable Earnings and Collection of Premiums Regulations (SOR/97-33)

2 (1) For the purposes of the definition insurable earnings in subsection 2(1) of the Act and for the purposes of these Regulations, the total amount of earnings that an insured person has from insurable employment is

• (a) the total of all amounts, whether wholly or partly pecuniary, received or enjoyed by the insured person that are paid to the person by the person’s employer in respect of that employment, and

• (b) the amount of any gratuities that the insured person is required to declare to the person’s employer under provincial legislation.

(2) For the purposes of this Part, the total amount of earnings that an insured person has from insurable employment includes the portion of any amount of such earnings that remains unpaid because of the employer’s bankruptcy, receivership, impending receivership or non-payment of remuneration for which the person has filed a complaint with the federal or provincial labour authorities, except for any unpaid amount that is in respect of overtime or that would have been paid by reason of termination of the employment.

(3) For the purposes of subsections (1) and (2), earnings does not include

• (a) any non-cash benefit, other than the value of either or both of any board or lodging enjoyed by a person in a pay period in respect of their employment if cash remuneration is paid to the person by their employer in respect of the pay period;

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

• (b) a retiring allowance;

• (c) a supplement paid to a person by the person’s employer to increase worker’s compensation paid to the person by a provincial authority;

• (d) a supplement paid to a person by the person’s employer to increase a wage loss indemnity payment made to the person by a party other than the employer under a wage loss indemnity plan;

• (e) a supplemental unemployment benefit payment made under a supplemental unemployment benefit plan as described in subsection 37(2) of the Employment Insurance Regulations; and

• (f) a payment made to a person by the person’s employer

  • (i) to cover the waiting period referred to in section 13 of the Act,

  • (ii) to increase the special benefits payable to the person under the Act, except those payable under sections 21 and 152.03 of the Act, to the extent that the payment meets the criteria set out in section 38 of the Employment Insurance Regulations, or

  • (iii) to increase the benefits payable to the person under a provincial plan, as defined in section 76.01 of the Employment Insurance Regulations, to the extent that the payment

    • (A) when combined with the weekly amount of those benefits, does not exceed the person’s normal weekly earnings from employment by that employer, and

    • (B) does not reduce the person’s accumulated sick leave or vacation leave credits, severance pay or any other accumulated credits from that employment.