How to apply

This section gives instructions to employers on how to complete each part of the Work-Sharing application form.

General information

Type of application

Provide the type of application to the Work-Sharing program you're submitting:

Work-Sharing

• The requested start date must be a Sunday, a minimum of 10 business days from the date the completed application is submitted
  • Please note that you can't start a Work-Sharing agreement after the date has already passed
• Number of Work-Sharing weeks required (between 6 and 26 weeks)
  • The number of weeks Work-Sharing required is based on the expected duration of the work shortage your business is experiencing and the time required to return to normal working hours

Special measures

(Indicate if you wish to apply for any current Work-Sharing special measures).

• If you wish to apply for any current special measures, provide the details of your request in when describing the event(s) or factor(s) that led to your reduction in business activity and available work (question 24 on the application form)
• Multiple selection possible for type of Work-Sharing application to indicate special measures and confirm that the application is eligible

Extension (maximum total duration of 38 weeks)

Note: The documents required for the extension must be submitted at least 4 weeks prior to the original expiry date of the Work-Sharing agreement.

Retroactive start dates aren't possible under the Work-Sharing Program.

Amendment (Complete Part 1 and Part 4).

Active or previous Work-Sharing Agreement number or not applicable

Provide the Work-Sharing agreement number previously assigned to the employer and employee representative. If unknown or if this is a new application, indicate not applicable. If you've an active Work-Sharing agreement, you must provide the number of that agreement.

Submit one application for all work locations impacted by the same work shortage. Indicate region(s) of work location below

In situations where employees in multiple regions are affected by the same work shortage under the same employer and Canada Revenue Agency (CRA) business number, indicate affected region(s) by checking the appropriate box(es).

• Atlantic region: Newfoundland and Labrador, Nova Scotia, Prince Edward Island, New Brunswick
• Quebec region: Quebec
• Ontario region: Ontario
• Western Canada and Territories: Manitoba, Saskatchewan, Alberta, British Colombia, Nunavut, Northwest Territories, Yukon

Part 1: Employer information

Legal business name of employer

Enter the legal name of your business (organization). This is the name associated with your registration with the CRA.

Business operating name of employer

Provide the name by which the business is commonly known (operating name).

Canada Revenue Agency payroll account number (15 characters, for example, 123456789RP0002)

Enter the CRA payroll account number/payroll deductions account number you use to report employee payroll deductions to the Canada Revenue Agency.

The CRA payroll account number/payroll deductions account number consists of 9 numbers, followed by two letters (RP), and then four numbers. This field is mandatory and you must enter all 15 characters.

Important: If you apply by email or mail you must include a recent CRA payroll deductions (RP) document that shows:

• your legal business name
• your legal business address
• your CRA payroll account number (RP)

For example, you can submit a Statement of Account for Current Source Deductions (PD7A).

You don't need to include this document if you apply through GCOS.

North American Industry Classification System code (optional - 2 to 6 digits)

The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States.

Providing a NAICS code can help us categorize your business type to aid in determining potential eligibility for special measures and potential suitability for other government resources. This statistical information can assist us to better understand economic trends affecting various sectors to further develop government policy and programs.

For more information on the NAICS, please consult North American Industry Classification System (NAICS) Canada 2022 Version 1.0 from Statistics Canada.

Date business established in Canada (YYYY-MM-DD)

Enter the date the business was established in Canada (YYYY-MM-DD).

Have you had employees in Canada for 2 years or more

Select Yes, if your business/organization has had employees for 2 or more years. If your business/organization has had employees for less than 2 years, select No.

Legal address of the employer, unit number city/town, province/territory and postal code

Enter the legal civic address of your business as registered with Canada Revenue Agency, including the street address, unit number (if applicable), the name of the city or town where the business is located, as well as the applicable province or territory, and postal code.

Mailing address (If different from employer's legal address)

If the mailing address is different from the legal address registered with the Canada Revenue Agency, enter the full mailing address to which all correspondence should be sent. Otherwise, check the box to indicate that the mailing address is the same as the legal address.

Business telephone number (10-digits)

Enter the primary telephone number normally used for business purposes, including the area code.

Business email address

Specify the business email address.

Business website URL (if applicable)

If the business has a website, provide the URL address.

Legal name of employer's representative

Note: The employer's representative must have signing authority for the business.

Please indicate the contact details for the employer representative indicating their title/position/occupation, email address and telephone number. The employer representative must not be part of the Work-Sharing unit due to their responsibilities related to the agreement. Review list of employer obligations (employer representative as their designate). Upon approval of the Work-Sharing application, the employer representative signs the Work-Sharing agreement.

Legal name of employer representative (secondary - optional)

Note: Employer representative must've signing authority for the business.

Please provide the contact details of an optional secondary employer representative indicating their title/position/occupation, email address and telephone number.

Legal name of primary employee representative

Please indicate the contact information of the primary employee representative of the non-unionized unit and/or workplace indicating their title/position/occupation, email address and telephone number.

Once the Work-Sharing application is approved, the primary employee representative signs the Work-Sharing agreement.

If you've multiple Work-Sharing units and multiple employee representatives, please provide the contact details for each separately.

Note: The employee representative must be authorized to act on behalf of the employees participating in Work-Sharing. The members of the Work-Sharing Unit(s) must authorize employee representative(s) to enter into the Work-Sharing agreement on their behalf. The name of the representative must also be included in Attachment A EMP5101.

Legal name of employee representative (secondary - optional)

Please provide the contact details of an optional secondary employee representative, including their title/position/occupation, email address and telephone number.

Legal name of union representative

If the participating employees are members of a union, please provide the contact details of the employee representative of the unionized workplace indicating their title/position/occupation, email address and telephone number. Please include the union name and local bargaining unit.

The union representative is designated by the union and represents the interests of its members participating in Work-Sharing. The name of the representative must also be included on Attachment A EMP5101.

Part 2: Additional information

Type of business

Please check the appropriate box to indicate whether your business or organization is privately owned, public or non-profit. If the business is neither of these options, select "Other" and specify the nature of the business or organization in the space below.

Are your employees unionized and/or non-unionized

Choose all applicable options to show whether the employees in the Work-Sharing unit(s) are unionized or non-unionized or both. Make sure your selections match the representative information included in your application.

Total number of employees at the business

Provide the total number of employees at your business or organization.

Provide a description of your business including a brief history explaining the type of products/services offered with details on target clients/suppliers (You may include additional documentation to answer this question)

Provide a brief history of your business or organization, indicating products or services offered, along with some of your target clients and/or key suppliers. Ensure you describe the industry or sector that your business or organization operates within along with any broader ownership or organizational structure to which it may be attached.

Detail the event(s) or factor(s) that led to your reduction in business activity and available work (You may include additional documentation to answer this question)

Please describe the events and/or factors that have resulted in a reduction in the activities of your business and work available to your employees. Explain the observed slowdown in your business or organization and the resulting effects. Provide details on the direct factors that caused this slowdown, and how it has disrupted your normal operations and reduced the workload of your employees.

Indicate and provide information about any current Work-Sharing special measures you're requesting.

Describe recovery measures taken before applying to the Work-Sharing Program and explain results of these actions (You may include additional documentation to answer this question)

Before submitting an application to the Work-Sharing Program, provide an explanation of the various recovery measures taken in response to the reduction in business activities observed in your business or organization.

Is the work shortage due to either a labour dispute, cyclical slowdown (for example, seasonal) and/or business restructuring

Only select "Yes" if the work shortage is caused by one or more of the following situations:

• a labour dispute such as:
  • a slowdown in work
  • a strike
  • a lockout
  • a work stoppage:
    • within the business
    • with a client
    • with a supplier
• a cyclical slowdown (for example, related to a seasonal cycle), or
• a business restructuring (for example, internal changes involving the legal, ownership, financial, and/or operational aspects of the business or organization)

If one of the above situations apply, provide brief details explaining your situation.

Select "No", if none of the above apply.

Describe in detail each of your proposed recovery measures your business will undertake during the period of the Work-Sharing agreement to return to your normal level of business activity. Your recovery measures must be measurable, quantifiable and verifiable (You may include additional documentation to answer this question)

Provide a description of any recovery measures that you'll take during the period of the Work-Sharing agreement to respond to the downturn in business activity. Explain what specific actions your business or organization will be taking to aid in the recovery of your business activity.

It's important that your recovery measures are measurable, realistic and verifiable for the duration of your proposed Work-Sharing agreement.

Part 3: Work-Sharing unit information

Average weekly earnings per Work-Sharing unit (include additional income per Work-Sharing unit when calculating earnings (for example, bonuses, tips). Please provide this information for each Work-Sharing unit if there is more than one using the formula

Enter the average weekly earnings (over the last 12 months) for all participating employees in each Work-Sharing unit. Please use the following formula:

• total weekly gross earnings and additional income of participating employees in the unit
• divided by the number of participating employees in the unit

Please provide this amount for each Work-Sharing unit, if you've more than one.

The shortage of work is expected to be temporary or permanent

Please indicate whether you believe the shortage of work will be temporary or permanent.

Number of employees to be laid off from the Work-Sharing unit(s) if Work-Sharing agreement is not approved (anticipated)

Enter the number of employees from your Work-Sharing unit(s) that you estimate you'll have to temporarily layoff if Work-Sharing agreement is not approved.

The layoffs in your workforce should be similar to the percentage of expected reduction in the hours of work.

For example:

• if an employer submits a request for a 40% reduction in the hours of work for their Work-Sharing unit(s)
• the employer must indicate there is a need to layoff around 40% of the workforce

Workforce is defined as total number of all employees who are working in the section(s)/division(s)/unit(s) of the company that are affected by the shortage of work, including those employees not participating in Work-Sharing.

Number of weeks of layoffs from the Work-Sharing Unit(s) should Work-Sharing not be approved (anticipated)

Estimate the number of weeks employees in the Work-Sharing unit(s) will be laid off, should Work-Sharing not be approved.

Number of eligible employees participating in Work-Sharing (must match the list of employees in Attachment A EMP5101)

Specify the number of eligible employees to be included in Work-Sharing unit(s).

• The employees listed in Attachment A must be active and current employees. Employees on long-term leave, those who do not work the week of your implementation, or those not available to work their normal hours of work should not be included. Include any employees who will immediately be called back to work from a recent layoff

Are multiple locations impacted by the same work shortage

Note: Address must match each Attachment A Work-Sharing unit address for multiple locations.

Indicate "Yes" if you've multiple work locations affected by the same reduction in work. Select "No" if you don't have multiple work locations. Ensure that the address of your Attachment A form(s) matches the valid address of each Work-Sharing unit.

Are there employees who won't participate in Work-Sharing who perform the same duties as those participating

If there are employees who won't be included in Work-Sharing but have the same job duties as those included, please select "Yes".

If you select "Yes", specify the reason why the employee(s) weren't included in the Work-Sharing unit (for example, ineligible employees, employees on long-term leave or that you'll recall later, employees not available to work their normal hours of work).

Do any participants in the Work-Sharing unit(s) have greater than 40% of shares/ownership of the business

Please select "Yes", if there are employees included in a Work-Sharing unit who are also major company shareholders. If not, please select No.

Are any participants in the Work-Sharing unit(s): Sales employees/agents, specialized employees engaged in the product development, marketing agents or senior management responsible for the recovery of business operations

Select "Yes" if you've employees in your Work-Sharing unit(s) that are either sales employees/agents, specialized employees engaged in the product development, marketing agents or members of senior management responsible for the recovery of business operations. If not, please select "No".

Does your business have any planned shutdowns

Indicate if you've any shutdowns planned for your business. If you select "Yes", provide the dates (YYYY-MM-DD to YYYY-MM-DD) which you expect the shutdown(s) to begin and end. Please provide an explanation and rationale for the shutdown(s).

Planned shutdowns mustn't exceeds 4 weeks. Shutdowns don't extend a Work-Sharing agreement and must be approved in advance.

How many hours/days/shifts of work per week can you offer each employee during the Work-Sharing agreement

Provide the approximate hours/days/shifts of work that you can offer each employee participating in Work-Sharing.

What is the percentage reduction in employee hours per Work-Sharing unit (minimum of 10% and maximum of 60%)

Provide the estimated percentage of work reduction for employees per Work-Sharing unit for the duration of the agreement. The average reduction in business activity must be no less than 10% and no more than 60%.

For example, for a 40-hour work week:

• a 10% reduction represents half a day (4 hours)
• a 60% reduction represents 3 days (24 hours)

The average reduction should be similar to the percentage of expected layoffs within your workforce.

For example:

• if an employer submits a request for a 40% reduction in the hours of work
• the employer must indicate there is a need to layoff approximately 40% of the workforce

Workforce is defined as total number of all employees who are working in the section(s)/division(s)/unit(s) of the company that are affected by the shortage of work. Including those employees not participating in Work-Sharing.

In any given week, the work reduction can vary depending on available work. The work reduction on average over the life of the agreement must be between 10% and 60%.

Attestations

The employer attests that they have experienced a minimum 10% reduction in their business activities within the last 6 months to establish a need for the Work-Sharing Program. Supporting documentation (for example, sales or production figures) to demonstrate the 10% reduction in business activity must be provided upon request.

By submitting this application, the employer, employee representative and/or union representative confirm that they've read and understand that they accept and will comply with the conditions below and all requirements, and that they understand, accept and will comply with all requirements as specified in the Employment Insurance Act, Employment Insurance Regulations and Work-Sharing program website.

The employer agrees to provide such documentation as may be required by the Canada Employment Insurance Commission, including copies of sales/production figures and payroll records, for the purpose of verifying the information provided on this form and to assess the application.

The employer, employee representative and/or union representative understand that all their employees participating in Work-Sharing must experience a minimum 10% reduction in their normal weekly earnings because of the reduction in available work.

The employer, employee representative and/or union representative hereby apply to the Commission for approval of their Work-Sharing project in accordance with section 24 of the Employment Insurance Act and sections 42 to 49 of the Employment Insurance Regulations, but agree that the preparation and filing of this application doesn't create any obligation on the part of the employer/employer's representative, the employee representative and/or the union representative or the Canada Employment Insurance Commission.

Subject to the terms and conditions of the Work-Sharing agreement, all information contained in this application and provided by the employer/employer's representative, the employee representative and/or union representative will be treated as confidential in accordance with applicable legislation and used solely for the purpose of determining eligibility under the Work-Sharing initiative of the Work-Sharing project described in this application, and to support research and statistical collection activities.

It's understood that deliberately giving false or misleading information for the purpose of entering into a Work-Sharing agreement is punishable by penalties under the Employment Insurance Act.

The completed application package must include an email confirmation from each of the representatives (named below) agreeing to the content of the application and the terms and conditions of the program.

By submitting the application package, all parties involved (employer, employer representative, and union and/or employee representative(s)) attest as per the following:

• subject to the terms of the Work-Sharing agreement. They accept that, all information contained in the application provided by the employer, the union(s) or employee representative(s) will be:
  • treated as confidential in accordance with applicable legislation, and
  • used solely for the purpose of deciding eligibility under the Work-Sharing Program of the project described in the application, and
  • in support of research and stats gathering activities
• the employer, the union(s) or employee representative(s) apply for approval by the Commission of their Work-Sharing project in accordance with Section 24 of Employment Insurance Act and Sections 42 to 49 of the Employment Insurance Regulations. They agree that the preparation and filing of this application doesn't create any obligation on the part of:
  • the employer
  • the union(s)
  • the employee representative(s), or
  • the Canada Employment Insurance Commission
• they understand that deliberately giving false or misleading information for the purpose of entering into a Work-Sharing agreement shall be subject to penalties as provided under the Employment Insurance Act

In addition, the employer agrees to provide such documentation as may be required by the Canada Employment Insurance Commission. This includes copies of payroll records, for purposes of verifying the information provided in the application and monitoring activities.

Privacy notice statement

We respect your privacy and are committed to protecting your personal information.

Authority: Your personal information is collected under the Employment Insurance Act and Employment Insurance Regulations to administer the Work-Sharing Program.

Purpose: The information you provide will be used to determine eligibility for a Work-Sharing Agreement and to aid in facilitating Employment Insurance benefits for participating employees.

Uses and disclosures: Your information may be shared within Employment and Social Development Canada (ESDC) and with the Canada Employment Insurance Commission for program administration, monitoring, and compliance. It may also be used for policy analysis, research, and statistical purposes in accordance with the Privacy Act.

Personal information bank: Your information is stored in Personal Information Bank ESDC PPU 295.

Your rights: You've the right to access and correct your personal information. For details, consult the Privacy Act or contact ESDC's Access to Information and Privacy Coordinator.

Complaints: If you aren't satisfied with how your personal information is handled, you may file a complaint with the Office of the Privacy Commissioner of Canada.

The following provides instructions for employers completing the Work-Sharing Unit Attachment A form EMP5101. Please read the section "Work-Sharing Unit" before completing the Attachment A.

Eligible employees listed on your Attachment A must be active and current employees. Employees on long-term leave, employees not working the week of your implementation or those not available to work their normal hours of work mustn't be included.

• Enter the legal business name of the employer
• Provide the address of the location of the Work-Sharing unit
  • Please use a separate form for each Work-Sharing unit
• List employees on the Attachment A who will form the Work-Sharing unit:
  • there must be a minimum of 2 employees in a Work-Sharing unit
  • you may have more than 1 Work-Sharing unit
  • don't include any employees on long-term leave or that you'll recall later
  • Include only eligible employees
• Provide employees occupation/job description
• Indicate employees hiring date YYYY-MM-DD format
• Include each employee's normal weekly hours (NWH):
  • NWH are determined based on the regular pattern of work for each individual (over the previous 2 years) prior to any reduction in work hours
  • if hours vary from week to week, determine an average over the last 2 years to come up with the NWH for each employee
  • employers must advise Service Canada of irregular work schedules. Service Canada will help to determine NWH when irregular work schedules exist
• Ensure that the employee or union representative name is included on the Attachment A
  • The employee or union representative appointed by the employees or the union to act as their representative confirms that all employees in the Work-Sharing unit agree to participate in Work-Sharing

Note: If you don't have enough room on an Attachment A form, you may use as many copies of the form as required.