Insurable Earnings and Collection of Premiums Regulations

4 (1) Subject to subsections (2), (3), (3.1), (3.2) and (5), every employer shall remit the employee’s premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the 15th day of the month following the month in which the employer paid to the insured person insurable earnings in respect of which those premiums were required to be deducted or paid under the Act and these Regulations.

(2) Subject to subsection (3),

• (a) if the average monthly withholding amount of an employer for the second year preceding a particular year is equal to or greater than $25,000 and less than $100,000, the employer shall remit employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General

  • (i) in respect of insurable earnings paid before the 16th day of a month in the particular year, on or before the 25th day of that month, and

  • (ii) in respect of insurable earnings paid after the 15th day of a month in the particular year, on or before the 10th day of the following month; and

• (b) if the average monthly withholding amount of an employer for the second year preceding a particular year is equal to or greater than $100,000, the employer shall remit employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the third day, not including a Saturday or holiday, after the end of each of the following periods in which insurable earnings were paid, namely,

  • (i) the period beginning on the first day and ending on the seventh day of a month in the particular year,

  • (ii) the period beginning on the 8th day and ending on the 14th day of a month in the particular year,

  • (iii) the period beginning on the 15th day and ending on the 21st day of a month in the particular year, and

  • (iv) the period beginning on the 22nd day and ending on the last day of a month in the particular year.

(3) Where an employer referred to in paragraph (2)(a) or (b) would otherwise be required to remit the employees’ premiums and the employer’s premiums in respect of a particular year in accordance with that paragraph, the employer may elect to remit those premiums to the Receiver General

• (a) in accordance with subsection (1), if the average monthly withholding amount of the employer for the year preceding the particular year is less than $25,000 and the employer has advised the Minister that the employer has so elected; and

• (b) if the average monthly withholding amount of the employer for the year preceding the particular year is equal to or greater than $25,000 and less than $100,000 and the employer has advised the Minister that the employer has so elected,

  • (i) in respect of insurable earnings paid before the 16th day of a month in the particular year, on or before the 25th day of that month, and

  • (ii) in respect of insurable earnings paid after the 15th day of a month in the particular year, on or before the 10th day of the following month.

(3.1) If at any time

• (a) the average monthly withholding amount in respect of an employer for either the first or the second calendar year before the particular calendar year that includes that time is less than $3,000;

• (b) throughout the 12-month period before that time, the employer has remitted, on or before the day on or before which the amounts were required to be remitted, all amounts each of which was required to be remitted under subsection 82(1) of the Act, under subsection 21(1) of the Canada Pension Plan, under Part IX of the Excise Tax Act, or under subsection 153(1) of the Income Tax Act; and

• (c) throughout the 12-month period before that time, the employer has filed all returns each of which was required to be filed under the Income Tax Act or Part IX of the Excise Tax Act on or before the day on or before which those returns were required to be filed under those Acts,

premiums payable in a month that ends after that time and that is in the particular calendar year may be remitted by the employer to the Receiver General

• (d) in respect of insurable earnings paid in January, February and March of the particular calendar year, on or before the 15th day of April of the particular year,

• (e) in respect of insurable earnings paid in April, May and June of the particular calendar year, on or before the 15th day of July of the particular year,

• (f) in respect of insurable earnings paid in July, August and September of the particular calendar year, on or before the 15th day of October of the particular year, and

• (g) in respect of insurable earnings paid in October, November and December of the particular calendar year, on or before the 15th day of January of the year the following the particular year.

(3.2) If an employer is a new employer throughout a particular month in a particular calendar year, premiums payable in the month may be remitted to the Receiver General

• (a) in respect of insurable earnings paid in January, February and March of the particular calendar year, on or before the 15th day of April of the particular calendar year;

• (b) in respect of insurable earnings paid in April, May and June of the particular calendar year, on or before the 15th day of July of the particular calendar year;

• (c) in respect of insurable earnings paid in July, August and September of the particular calendar year, on or before the 15th day of October of the particular calendar year; and

• (d) in respect of insurable earnings paid in October, November and December of the particular calendar year, on or before the 15th day of January of the year following the particular year.

(4) For the purpose of this section,

• (a) the average monthly withholding amount of an employer for a year is determined in accordance with subsections 108(1.2) and (1.3) of the Income Tax Regulations;

• (b) the determination as to whether an employer is a new employer is made in accordance with subsections 108(1.4) and (1.41) of the Income Tax Regulations; and

• (c) the monthly withholding amount in respect of a new employer for a month is determined in accordance with subsection 108(1.21) of the Income Tax Regulations.

(5) Every employer carrying on a business or other activity in respect of which the employer employs one or more insured persons in insurable employment shall, within 7 days after the day the employer ceases to carry on the business or other activity, remit to the Receiver General the employees’ premiums and the employer’s premiums that were required to be deducted or paid in respect of every such person under the Act and these Regulations.

(6) Every remittance by an employer of employees’ premiums and employer’s premiums to the Receiver General shall be accompanied by a duly completed information return in a form authorized by the Minister.