Employment Insurance Regulations

38 (1) The following portion of any payments that are paid to a claimant as an insured person because of pregnancy, for the care of a child or children referred to in subsection 23(1) or 152.05(1) of the Act or for the care or support of a family member referred to in subsection 23.1(2) or 152.06(1) of the Act, of a critically ill child or of a critically ill adult, or because of any combination of those reasons, is excluded as earnings for the purposes of section 35, namely, the portion that

• (a) when combined with the portion of the claimant's weekly benefit rate from that employment, does not exceed that claimant's normal weekly earnings from that employment; and

• (b) does not reduce the claimant's accumulated sick leave or vacation leave credits, severance pay or any other accumulated credits from that claimant's employment.

(1.1) If a plan is in place before the day on which section 208 of the Budget Implementation Act, 2016, No. 1 comes into force, the following portion of any payments that are paid to a claimant as an insured person for the week following the waiting period is excluded as earnings for the purposes of section 35, namely the portion that, when combined with the portion of the claimant’s weekly benefit rate from that employment, does not exceed the sum of the portion of their weekly benefit rate and their normal weekly earnings from that employment.

(2) However, the portion of any payments referred to in subsection (1) or (1.1) that are paid to a claimant in respect of a week during which benefits are payable to them by reason of illness, injury or quarantine is considered earnings for the purposes of section 35.