August 1, 2019
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Employers can use a Supplemental Unemployment Benefit (SUB) plan to increase their employees’ weekly earnings when they are unemployed due to a temporary work stoppage, training or illness. Payments from SUB plans that are registered with Service Canada are not considered as earnings and are not deducted from employees’ employment insurance (EI) benefits.
An SUB plan may be registered with Service Canada, if it meets the requirements of article 37 of the Employment Insurance Regulations; or with the ministry of national revenue (Canada Revenue Agency), if the plan satisfies the conditions for registration under section 145 of the Income Tax Act. Visit canada.ca for full details.