What you need before you apply

Tariffs: Special measures

These Special Measures, originally implemented in response to the impact of tariffs, are extended from March 6, 2026, to March 31, 2027, to ensure continued support for employers and workers facing temporary reductions in business activity.

More information is available under 'Special measures' on the Work-Sharing Program page.

Now that you have reviewed your eligibility, please carefully read the important information below before applying.

On this page

• Before you apply
• Roles and responsibilities of representatives
  • Employer
  • Employer representative
  • Employee representative/union representative
  • Work-Sharing unit

Before you apply

Before you submit your Work-Sharing application, make sure that:

• you apply at least 10 business days before your requested start date
• your requested start date falls on a Sunday
• you submit one complete application package for all work locations affected by the same work shortage
• your application is complete, because missing information may delay Service Canada's review and your start date

You should also have the following information ready:

• a GCOS (Grants and Contributions Online Services) account to apply online
• your organization's legal name, business number, and CRA payroll deductions (RP) number
  • Note: A business must have a CRA payroll deductions account (RP) to apply for the Work-Sharing Program. The business is also responsible for managing all Work-Sharing employees paid under that account.
• contact information of the employer representative, employee representative, and, if applicable, the union representative
• business details about your operations and workforce related to the work shortage

Roles and responsibilities of representatives

It's important for those representing the parties to the agreement (employer, employer representative, employee representative and, if applicable, union representative) understand their role.

Employer

The employer is responsible for:

• preparing and submitting a complete Work‑Sharing application package
• designating an employer representative who has signing authority for the business
• ensuring all representatives (employer, employee and, if applicable, union) attest and agree to submit the completed application package

Submitting your application

We recommend submitting your application online through Grants and Contributions Online Services (GCOS).

If you don't already have a GCOS account, register before starting your application.

Important: Ensure your GCOS account is set up in advance of applying as identity verification can take time.

You can also submit your application by email or mail to your Regional Work-Sharing unit.

Employer representative

The employer must designate an employer representative that has signing authority for the business. The employer representative mustn't be part of the Work-Sharing unit due to their responsibilities related to the agreement.

Specific details regarding the employer obligations and responsibilities (employer representative as their designate) during the Work-Sharing agreement are explained in After you apply - If your agreement is approved.

Employee representative/union representative

The members of each Work-Sharing unit must authorize an employee who will represent them in the agreement. Normally, the employee representative will be a member of the Work-Sharing unit. In a unionized workplace, the authorized employee representative may be a member of and designated by the union. The employee's confirmation of the representative chosen must be retained and a copy sent to the employer.

The employee representative and, if applicable, union representative act as the delegate and voice for all employees in a Work-Sharing unit. The employee/union representative ensures that participating employees are given information about the Work-Sharing agreement and about Employment Insurance Work-Sharing benefits.

The employee/union representative responsibilities are as follows:

• works with the employer to apply to the Work-Sharing Program
• are responsible for employee needs and addressing any issues or concerns of the Work-Sharing participants to the employer
• ensures that the employees know what to expect when participating in a Work-Sharing agreement and their responsibilities to manage their own Employment Insurance benefit claim
• confirms that employee participants receive the appropriate "Applying for Employment Insurance Work-Sharing Benefits" document that includes the reference code valid for the week the employee starts participation in the Work-Sharing agreement
• ensures that information about the signed Work-Sharing agreement is available and accessible to employees participating in the agreement
• provides all employees participating with the Employee Annex
• agrees to what is stipulated in the Work-Sharing application, the Work-Sharing Unit Attachment A and the Work-Sharing agreement by signing the agreement and Attachment A, and
• agrees to any changes to the agreement before they are submitted to Service Canada

The employee representative and, if applicable, the union representative must review and agree to the Work-Sharing application. They must attest to both the Application for a Work‑Sharing Agreement and the Work‑Sharing Unit: Attachment A (EMP5101). Their attestation confirms that all employees agreed to:

• participate in Work-Sharing, and
• respect the terms and conditions of the program

Work-Sharing unit

The Work-Sharing unit includes:

• all employees in a single job description, or
• all employees who perform similar work

However, you may have a Work-Sharing unit for:

• employees who have different job descriptions or do different work, but whose jobs affect one another
• employees in the same department, division, plant or operational unit of an employer

This applies only if all employees in the unit can reduce their hours equally. It is easier to ensure an equal reduction of work for employees that perform different job duties if they're divided into separate units.

For example, a group of machine operators and a group of shipper/receivers can only form part of the same Work-Sharing unit if both groups:

• share the available work, and
• reduce their hours equally (that's, same percentage reduction)

Individual employees in the same job description can't volunteer to participate in Work-Sharing while others:

• decline to participate, and
• continue to work normal hours

Members of a Work-Sharing unit have to reduce their hours of work on an equal basis, including those who:

• don't qualify for Employment Insurance benefit, or
• choose not to accept Employment Insurance benefits (for personal reasons)

In the context of a unionized work environment, there must be:

• an equal reduction of hours, and
• sharing of all available work among members of a Work-Sharing unit regardless of any seniority clauses in a collective agreement

If, during the period of the Work-Sharing agreement, work activity increases, the extra hours of work must be shared equally among all members of the Work-Sharing unit.

The members of each Work-Sharing unit authorize an employee representative who will represent them in the agreement. In a unionized workplace, this representative may be a member of union designated by the union. Refer to employee/union representative for more information.