Tag Archives: insurable earnings

Taxable benefits – cash or non-cash?

Taxable benefits, with one exception, are only insurable earnings for EI premium purposes where these are provided as cash or near-cash. If taxable benefits are non-cash, the general rule is that no EI premiums are due and there is no … Continue reading

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What HR needs to know about EI

Payroll primarily experiences Employment Insurance as a series of source deduction and reporting requirements. However, EI is also an employee benefit plan, in much the same way that WCB coverage and employer-sponsored disability plans are other types of employee benefit … Continue reading

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New CRA guidance on Wage Loss Replacement Plans

Many of you may have noticed the late release of the T4001 Employers’ Guide for 2014. One reason for this might be the expanded guidance the CRA posted on its web site, in the CPP/EI rulings area, on December 17, … Continue reading

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Recent Changes to WLRP Benefits and Contributions

Anytime source deduction or reporting requirements change, it often takes a couple of years for these to filter out and be properly understood. This may be the case with recent changes to source deduction and reporting requirements for Wage Loss … Continue reading

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Disconnect between EI insurable earnings and hours for statutory holidays

Employment standards drive what employees must be paid for statutory holidays – either for entitlement to the holiday itself or for actual work on the holiday. Every employment standards jurisdiction in Canada requires that statutory holiday pay, the entitlement to … Continue reading

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When do earnings stop being pensionable and insurable?

The CRA asserts that earnings don’t stop being CPP pensionable or EI insurable, just because the employment relationship is over. My experience is that most payroll practitioners follow logic something like this to determine if CPP or EI source deductions … Continue reading

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