What you need before you apply

What we are doing to help employees and employers affected by COVID-19

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

Roles and responsibilities of all parties involved

It is important that the parties involved (employer, employer representative and the union or employee representative) use an acceptable signature on the Work-Sharing application form.


The employer must designate an employer representative that has signing authority for the business. Employer applies for the Work-Sharing agreement by filling form EMP5100. The employer will ensure all representatives or other parties sign the application and agreement.

Employer representative

The person chosen to be an employer representative has to be authorized by the employer. This person has to be authorized to report on behalf of the company to the Canada Revenue Agency (CRA). This person must not be part of the Work-Sharing unit due to their responsibilities related to the agreement.

Union representative/employee representative

Normally, the employee representative will be a member of the Work-Sharing unit. Under COVID-19 special measures, additional flexibility allows for employee representatives that are not part of the Work-Sharing unit. Payroll Officers and/or Human Resources Advisors/Administrators and Managers are examples of individuals who can represent employees and validate the accuracy of the Work-Sharing Unit. An individual that is authorized under the Canada Revenue Agency  to report for the company can be designated as an employee representative and attest to the participation of all employees listed in the Attachment A for the Work-Sharing Unit. In a unionized workplace, the authorized employee representative may be a member of, and designated by the union.

The union/employee representative acts as the delegate and voice for all employees in a Work-Sharing unit. The employee representative duties are as follows:

The union representative or employee representative must agree and approve the Work-Sharing Unit: Attachment A form. Their consent shows that all employees agreed to:

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