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

9 (1) Every owner or operator of a business or public authority that employs a person or persons in employment described in paragraph 6(e) of the Employment Insurance Regulations shall, for the purposes of maintaining records, calculating insurable earnings and paying the premiums payable on those insurable earnings under the Act and these Regulations, be deemed to be the employer of every such person whose employment is included in insurable employment under that paragraph.

(2) Every owner or operator of a business or public authority who is deemed by subsection (1) to be an employer of a person shall, for each week during which the person is employed by the employer in insurable employment, pay and remit to the Receiver General the employee’s premiums and the employer’s premiums in accordance with the Act and these Regulations.

(3) Where the owner or operator of a business or public authority described in subsection (1) is unable to determine the insurable earnings of a person whose employment in connection with the business or authority is included in insurable employment under paragraph 6(e) of the Employment Insurance Regulations, the insurable earnings of the person for each week during that employment shall be deemed, for the purposes of the Act and for the purposes of these Regulations, to be an amount (rounded to the nearest dollar) equal to 1/78 of the maximum yearly insurable earnings, unless the owner or operator of the business or public authority maintains records that show the number of days on which the person worked in each week, in which case the amount of the person’s insurable earnings for that week shall be deemed to be an amount (rounded to the nearest dollar) equal to the lesser of

• (a) the number of days the person worked in that week multiplied by 1/390 of the maximum yearly insurable earnings, and

• (b) 1/78 of the maximum yearly insurable earnings.