Unemployment Insurance (Collection of Premiums) Regulations (C.R.C., c. 1575)

Allocation of Insurable Earnings and Premiums Payable Thereon

Where Pay Period Is a Pay Week

• 7 (1) Where the pay period of an insured person is a pay week, the insurable earnings for the pay week shall be allocated to, and the premiums shall be payable in respect of, the week in which the ending date of the pay week occurs or in the week in which separation from employment occurs, as the case may be.

Where Pay Period Is a Multiple of a Pay Week

• (2) Where the pay period of an insured person is a multiple of a pay week, his earnings during the pay period shall be allocated and the employee’s premiums thereon be calculated in accordance with the following rules:

  • (a) where the insured person has earnings in each pay week that ends in the pay period and the person’s total earnings for that pay period are not less than the minimum insurable earnings for that pay period, the total earnings shall be allocated equally to the pay weeks that end in the pay period, and the amount of the employee’s premiums payable shall be determined on the basis of the earnings in that pay period;

  • (b) where the total earnings for the pay period are less than the minimum insurable earnings for that pay period, the earnings in each pay week that ends in the pay period that are not less than the minimum weekly insurable earnings shall be allocated to that pay week, and the amount of the employee’s premiums payable shall be the aggregate of the premiums determined on the basis of the earnings allocated to each pay week that ends in the pay period; and

  • (c) where the total earnings for the pay period are not less than the minimum insurable earnings for that pay period and the insured person has no earnings in any one pay week that ends in the pay period, the earnings in each pay week that are not less than the minimum weekly insurable earnings shall be allocated to that pay week, and the amount of the employee’s premiums payable shall be the aggregate of the premiums determined on the basis of the earnings allocated to each pay week that ends in the pay period.

Where Pay Period Is Semi-Monthly or Monthly

• (3) Subject to these Regulations, where earnings of an insured person are calculated on the basis of a semi-monthly or monthly pay period, his insurable earnings shall be allocated for the purpose of paragraph (4)(a),

  • (a) in the case of an insured person who has earnings in each week and part thereof in a semi-monthly pay period, to 2 1/6 weeks; and

  • (b) in the case of an insured person who has earnings in each week and part thereof in a monthly pay period, to 4 1/3 weeks.

• (4) Where the pay period of an insured person is semi-monthly or monthly, his earnings during the pay period shall be allocated and the employee’s premiums thereon shall be calculated in accordance with the following rules:

  • (a) where the insured person has earnings in each pay week in the pay period, and in the case of a pay week not falling completely within that pay period, has earnings in the part of the pay week that falls within that pay period, and the person’s total earnings for the pay period are not less than the minimum insurable earnings for that pay period, the earnings in each pay week or part thereof that falls within the pay period shall be allocated in accordance with subsection (3), and the amount of the employee’s premiums payable shall be determined on the basis of the earnings in that pay period;

  • (b) where the total earnings for the pay period are less than the minimum insurable earnings for that pay period, the earnings in each pay week or part thereof that falls within the pay period that are not less than the minimum weekly insurable earnings shall be allocated to that pay week, and the amount of the employee’s premiums payable shall be the aggregate of the premiums determined on the basis of the earnings allocated to each pay week or part thereof that falls within the pay period; and

  • (c) where the total earnings for the pay period are not less than the minimum insurable earnings for that pay period and the insured person has no earnings in any one pay week or part thereof that falls within the pay period, the earnings in each pay week or part thereof that falls within the pay period that are not less than the minimum weekly insurable earnings shall be allocated to that pay week, and the amount of the employee’s premiums payable shall be the aggregate of the premiums determined on the basis of the earnings allocated to each pay week or part thereof that falls within the pay period.

Miscellaneous Pay Periods

• 8 (1) Notwithstanding subsections 4(1) and (2), where an insured person is employed on the basis of a contract for a period of 52 consecutive weeks and is paid insurable earnings under the contract in one or more pay periods that do not extend over the entire 52-week period, other than such insured persons who are paid in 10 equal monthly payments or in 22 pay periods in respect of the contract, such earnings shall be allocated equally to the weeks ending in the 52-week period of the contract, but the employer of the person shall calculate the premiums payable on the payment or payments at the rate fixed under the Act on all earnings not exceeding in the aggregate the maximum yearly insurable earnings.

• (2) Where an insured person is employed on the basis of a contract for a period of 52 consecutive weeks and is paid insurable earnings under the contract in 10 equal monthly payments, the earnings shall be allocated equally to the weeks ending in the period covered by the contract, and the amount of the employee’s premiums payable shall be determined on the basis of the earnings paid in the 10 equal monthly pay periods.

• (3) Where an insured person is employed on the basis of a contract for a period of 52 consecutive weeks and is paid insurable earnings under the contract in 22 pay periods, the earnings shall be allocated equally to the weeks ending in the period covered by the contract, and the amount of the employee’s premiums payable shall be determined on the basis of the earnings paid in the 22 pay periods.

Commissions

• 9 (1) Where earnings by way of commissions are paid to an insured person in respect of his insurable employment on the basis of a weekly, multiple of a week, semi-monthly or monthly pay period, his earnings shall be allocated and the employee’s premiums payable thereon determined, in accordance with the rules set forth in section 7 for the appropriate pay period.

• (2) Notwithstanding subsections 4(1) to (2.2), where payments by way of commissions are made on the basis of a pay period, other than a pay period referred to in subsection (1), to an insured person in respect of employment, such payments are deemed to be made on the basis of a yearly pay period and the premiums payable shall be calculated, subject to subsections (5), (6) and (8), in accordance with the rates of premium fixed pursuant to section 48 or 48.1 of the Act, on all such payments not exceeding in the aggregate the maximum yearly insurable earnings.

• (3) Notwithstanding subsections 4(1) to (2.2), where payments are made to an insured person in respect of employment earnings on the basis of a regular pay period and the person receives payments by way of commissions in addition to such payments, the total of the payments made in respect of the regular pay period and the payments made by way of commissions is deemed to be that person’s insurable earnings paid on the basis of a yearly pay period and the premiums payable shall be calculated, subject to subsections (5), (6) and (8), in accordance with the rates of premium fixed pursuant to section 48 or 48.1 of the Act, on those insurable earnings not exceeding in the aggregate the maximum yearly insurable earnings.

• (4) For the purposes of subsections (2) and (3), where the amount paid by an employer in the year to an insured person is less than the amount of the minimum insurable earnings for his period of insurable employment in the year, the insured person shall be deemed to have no insurable earnings for that period.

• (5) Where insurable employment of a person by an employer begins after January 1st in any year, the aggregate amount of the maximum weekly insurable earnings for each week in the period in the year prior to the date of commencement of such employment (hereinafter referred to as “the excluded amount”) shall be deducted from the maximum yearly insurable earnings and his insurable earnings for the remainder of the year shall not exceed the amount by which the maximum yearly insurable earnings exceed the excluded amount.

• (6) Where insurable employment of a person by an employer terminates prior to the end of a year, the aggregate amount of the maximum weekly insurable earnings for each week in the period in the year after the date of termination of such employment (hereinafter referred to as “the aggregate amount”) shall be deducted from the maximum yearly insurable earnings and his insurable earnings for his period of such employment in the year shall not exceed the amount by which the maximum yearly insurable earnings exceed the aggregate amount.

• (7) Where an insured person is deemed by these Regulations to be paid on the basis of a yearly pay period, his earnings for the year or part thereof, subject to subsections (5), (6) and (8), shall be allocated equally to the weeks ending in the year or part thereof.

• (8) Where an insured person is on leave of absence for a continuous period of one week or more and not in receipt of earnings from his employer in respect of the said period, the aggregate amount of the maximum weekly insurable earnings for each week in such period (hereinafter referred to as “the excluded amount”) shall be deducted from the maximum yearly insurable earnings and his insurable earnings for his period of the employment in a year shall not exceed the amount by which the maximum yearly insurable earnings exceed the excluded amount.

Drawings

• 10 (1) Where an insured person’s earnings in respect of his employment are paid to him from a drawing account on the basis of a weekly, multiple of a week, semi-monthly or monthly pay period, his earnings shall be allocated and the employee’s premiums payable thereon determined, in accordance with the rules set forth in section 7 for the appropriate pay period.

• (2) Notwithstanding subsections 4(1) to (2.2), where amounts are paid to an insured person in respect of employment from a drawing account on the basis of a pay period other than a pay period referred to in subsection (1), subsections 9(2), (4), (5), (6), (7) and (8) apply for the purpose of allocating the insured person’s insurable earnings and determining the employee’s premiums payable thereon.

Piece Work

• 11 (1) Where an insured person’s earnings in respect of his employment are calculated by the piece or on a similar basis and are paid on the basis of a weekly, multiple of a week, semi-monthly or monthly pay period, such earnings shall be allocated and the employee’s premiums payable thereon determined, in accordance with the rules set forth in section 7 for the appropriate pay period.

• (2) Notwithstanding subsections 4(1) to (2.2), where an insured person’s earnings in respect of employment are calculated by the piece or on a similar basis and are paid on the basis of a pay period other than a pay period referred to in subsection (1), the provisions of subsections 9(2), (4), (5), (6), (7) and (8) apply for the purpose of allocating the insured person’s insurable earnings and determining the employee’s premiums payable thereon.

Railway Employees

12 Notwithstanding subsection 7(2), an insured person who is employed by a railway company as defined in subsection 2(1) of the Railway Act, is paid on a mileage basis and earns in his bi-weekly pay period an amount not less than the maximum weekly insurable earnings shall be deemed to have earnings throughout the two weeks of that pay period.

Deemed Employers

13 Where an insured person is employed in a pay period as a stevedore by one or more persons whose payroll records are prepared and maintained by another person who pays the remuneration of the insured person from that employment, the other person is deemed, for the purposes of Parts II and III of the Act and these Regulations, to be the employer of the insured person for the purpose of allocating that insured person’s insurable earnings to the pay period and determining, paying, deducting and remitting the premiums payable thereon.

• 14 (1) Where a person is employed in insurable employment by an employer for services in or in connection with lumbering or logging, in any logging limit or in any timber or lumber driveway, mill or yard, the owner thereof who authorizes the employer to undertake the work shall, in the event of the default of the employer in calculating the remuneration of the employee and in paying, deducting and remitting premiums payable thereon in accordance with the Act and these Regulations, be deemed to be the employer of the person for the purpose of paying and remitting the premiums so payable under the Act and these Regulations.

• (2) For the purpose of this section, owner includes any owner (other than the Crown), lessee, licensee, and permittee but does not include a person who only sells or rents stumpage or cutting rights.

15 Where any person is placed in insurable employment by a placement or employment agency under an arrangement whereby the earnings of the person are paid by the agency, the agency shall, for the purposes of maintaining records, calculating the earnings of the person, and paying, deducting and remitting the premiums payable thereon under the Act and these Regulations, be deemed to be the employer of the person.

• 16 (1) Every owner, proprietor or operator of a barbering or hairdressing establishment shall, for the purpose of maintaining records, calculating earnings and paying premiums payable thereon under the Act and these Regulations, be deemed to be the employer of every person whose employment in connection with the establishment is included in insurable employment by virtue of paragraph 12(d) of the Unemployment Insurance Regulations.

• (2) Every owner, proprietor or operator of a barbering or hairdressing establishment who is deemed by subsection (1) to be an employer shall, for every week in which the person is engaged in insurable employment in the establishment, pay and remit the employee’s premiums and the employer’s premiums to the Receiver General in accordance with the Act and these Regulations.

• (3) Where the owner, proprietor or operator of a barbering or hairdressing establishment is unable to determine the earnings of a person whose employment in connection with the establishment is included in insurable employment by virtue of paragraph 12(d) of the Unemployment Insurance Regulations, the amount of insurable earnings of the person for a week during that employment shall be deemed, for the purposes of the Act, to be an amount (taken to the nearest dollar) equal to 2/3 of the maximum weekly insurable earnings unless

  • (a) it is established to the satisfaction of the Minister that the employment of the person in that week is excepted from insurable employment; or

  • (b) the owner, proprietor or operator of the establishment maintains records that show the number of days in which the person worked in each week, in which case the amount of his earnings for that week shall be deemed to be an amount (taken to the nearest dollar) equal to the lesser of

    • (i) the number of days worked in that week multiplied by 2/15 of the maximum weekly insurable earnings, and

    • (ii) 2/3 of the maximum weekly insurable earnings.