Canada Emergency Wage Subsidy (CEWS)

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Calculate your subsidy amount

How the calculator helps you

Use this calculator before you apply for the subsidy.

Calculate your subsidy amount by entering employee pay information
Print and save the numbers you'll need to enter when you apply
Apply for the subsidy online through My Business Account, Represent a Client, or the Web Forms application using the information you printed

You can currently use the calculator for claim periods 1 to 6. More periods will be added as they become available.

For the changes to the rules beginning in claim period 5, the calculator automatically applies the best subsidy rate you qualify for (including applying the safe harbour and deeming rules) based on information you enter.

To understand the math behind the wage subsidy calculation, refer to how the subsidy is calculated.

Before you start the calculation

Check these boxes to confirm you are prepared before you start your calculations:

You are an eligible employer during this claim period
- Who can apply
You have determined which of your employees are eligible during the claim period
- Which of your employees qualify
and
you have access to their pay information
- Determining employee pay (eligible remuneration)
You know if you had any eligible employees on leave with pay for any full weeks during the claim period
- Active employees and employees on leave with pay
and
you have calculated the employer portion of their EI and QPIP, and CPP or QPP contributions during the claim period
- EI and QPIP, and CPP or QPP contributions
You have information about your monthly eligible revenue from 2020 and 2019
One of the following applies:
- you are calculating a claim for periods 1 to 4, and if you calculated for the 10% wage subsidy you know the amount
  - 10% Temporary Wage Subsidy for Employers program amount
  or
- you are calculating a claim for period 5 to 9, and you understand that the 10% wage subsidy no longer applies
One of the following applies:
- you know the total amount your eligible employees received under the Work-Sharing benefit program through Employment Insurance for this claim period
  - Work-Sharing benefit program through Employment Insurance amount
  or
- you did not participate in the Work-Sharing program (enter $0)

You should understand the definitions and gather all the necessary information before you calculate your claim.

Use the calculator

Privacy statement: This calculator does not collect or store your information

The CRA is not collecting or retaining any of the information you enter on this page or in the calculation spreadsheet. These amounts are only used to help you determine the amount of CEWS you may be eligible to claim. You may be required to provide a full list of your employees and their Social Insurance Numbers (SIN) for verification after you apply.

Warning: This calculator does not save any data and if you leave or refresh this page you may need to enter the information again.

Step 1: Claim period
Select the period you are claiming for (required)
Summary of Step 1
- Claim period is:

Step 2: Eligible remuneration for eligible employees

You may calculate the amount of eligible remuneration (pay) for your eligible employees and basic CEWS using one of the calculators provided.

Step 2A: Calculate the values using the spreadsheet or online calculator

Calculator options

To access the calculator or spreadsheet, you must first select your claim period in step 1

You may prefer the online calculator if you:

have a small number of employees (under 20)
can enter employee pay on a weekly basis, and
expect to complete your calculation now

Online calculator

Choose the spreadsheet if you:

have a large number of employees
want to enter pay on a bi-weekly basis
want to save your calculation and come back to it later, or
weren’t operating for all or part of January and February 2020 but use those months for your baseline revenue

Calculation spreadsheet

To access the calculator or spreadsheet, you must first select your claim period in step 1

Online calculator or spreadsheet

Calculation spreadsheet

Please check that you made your calculations with the most recent version.

Please select a claim period to download the spreadsheet

Download the spreadsheet for period 5 to 6 (Excel)

Current version: 2020-5

Version updates

Version updates
Release date	Version	Description
2020-08-21 15:15:00 (EDT)	Version 2020-5	Changed negative revenue reduction amounts for line c1 of the application Applies safe harbour rule when the revenue drop is exactly 30.00% (unless your revenue drop is exactly 30.00%, this will not affect your calculation)
2020-08-19 12:30:00 (EDT)	Version 2020-4	Added capability to extend formulas for more than 2500 employees
2020-08-17 17:30:00 (EDT)	Version 2020-3	Corrected calculation issue of the Base Rate when businesses were using the alternate baseline calculation method and did not carry on business for the entirety of January to February
2020-08-13 10:00:00 (EDT)	Version 2020-2	Corrected eligibility validation of employees with 14 or more days gap in employment for periods 5+ Updated compatibility with older versions of Excel
2020-08-11 08:00:00 (EDT)	Version 2020-1	Initial worksheet

Download the spreadsheet for period 1 to 4 (Excel)

Current version: 2020-10

Version updates

Version updates
Release date	Version	Description
2020-09-08 16:00:00 (EDT)	Version 2020-10	Clearer formatting for instructions on getting a qualifying revenue drop
2020-08-19 12:30:00 (EDT)	Version 2020-9	Added capability to extend formulas for more than 2500 employees
2020-08-14 11:45:00 (EDT)	Version 2020-8	Corrected baseline remuneration options for period 4
2020-08-13 10:00:00 (EDT)	Version 2020-7	Fixed formula reference for weekly tab Updated compatibility with older versions of Excel
2020-08-11 08:00:00 (EDT)	Version 2020-6	New options for period to use for employee baseline pay New revenue drop calculation feature for eligibility Step by step tabs
2020-06-25 17:30:00 (EDT)	Version 2020-5	Add period 4
2020-04-27 16:15:00 (EDT)	Version 2020-4	Text updates (change does not affect calculation)
2020-04-24 19:15:00 (EDT)	Version 2020-3	Batch rows moved to a separate sheet Layout updates to make the spreadsheet easier to complete More detailed instructions on how to input amounts and avoid errors Rounding made more accurate
2020-04-22 12:45:00 (EDT)	Version 2020-2	On the “Instructions and results” worksheet, the "Total Gross Payroll" label has been renamed to "Total eligible remuneration", so it matches the corresponding web application form label
2020-04-21 09:30:00 (EDT)	Version 2020-1	Initial worksheet

(If you don't have Excel, you can open the spreadsheet in free solutions like Google Sheets, Numbers or OpenOffice.)

Note: If you have an employee that also works for a related eligible employer, you may need to manually adjust the information you enter in the spreadsheet. The combined total CEWS amount that can be claimed for that employee between yourself and any related eligible employers for each week can't exceed $847. A related eligible employer is any eligible employer that you do not deal with on an arm’s-length basis.

Example of an adjustment for an employee working for related entities

Westside Restaurant Ltd. (WRL) and Eastside Bar Ltd. (EBL) are both owned by the same person. Mary works full time at WRL but also works weekends at EBL. Mary earns $1000 per week at WRL and another $300 per week at EBL.

Using the calculation spreadsheet, WRL determines the CEWS amount related to Mary for the week is $750 (75% of $1000). When EBL uses the calculation spreadsheet it shows a CEWS amount of $225 (75% of $300) for Mary. However, the total of those two amounts ($750 + $225) is $975 – which exceeds the maximum of $847 by $128.

The claim amount of WRL or EBL will need to be manually reduced by a total of $128 so that the total CEWS amount related to Mary does not exceed the $847 maximum for that week.

Online calculator

Determine your subsidy rate for the claim period

Enter your eligible revenue for the following months

Eligible revenue

2019 revenue

April 2019 (do not include a dollar sign, spaces or commas)

May 2019 (do not include a dollar sign, spaces or commas)

June 2019 (do not include a dollar sign, spaces or commas)

July 2019 (do not include a dollar sign, spaces or commas)

August 2019 (do not include a dollar sign, spaces or commas)

2020 revenue

April 2020 (do not include a dollar sign, spaces or commas)

May 2020 (do not include a dollar sign, spaces or commas)

June 2020 (do not include a dollar sign, spaces or commas)

July 2020 (do not include a dollar sign, spaces or commas)

August 2020 (do not include a dollar sign, spaces or commas)

Summary of revenue drop and subsidy rates

Your current period revenue drop is 0%
Your previous period revenue drop is 0%
Because the higher of these revenue drops is 0%, your base rate is 0%
Because yourYour average revenue drop for the previous three months is 0%, your top-up rate is 0%

Your overall CEWS rate (0% base rate + 0% top-up rate) for period (choose a claim period) is 0%

Determine your subsidy rate for the claim period

Enter your eligible revenue for the following months

Eligible revenue

January 2020 (do not include a dollar sign, spaces or commas)

February 2020 (do not include a dollar sign, spaces or commas)

April 2020 (do not include a dollar sign, spaces or commas)

May 2020 (do not include a dollar sign, spaces or commas)

June 2020 (do not include a dollar sign, spaces or commas)

July 2020 (do not include a dollar sign, spaces or commas)

August 2020 (do not include a dollar sign, spaces or commas)

Summary of revenue drop and subsidy rates

Your current period revenue drop is 0%
Your previous period revenue drop is 0%
Because the higher of these revenue drops is 0%, your base rate is 0%
Because yourYour average revenue drop for the previous three months is 0%, your top-up rate is 0%

Your overall CEWS rate (0% base rate + 0% top-up rate) for period (choose a claim period) is 0%

Calculate your employee wages

Include all your eligible employees.

Note: If you want to change your revenue information above, do that step before you begin calculating employee wages.

Eligible employee 1

Is employee at arm's length?

Arm's length definition

Average weekly pre-crisis (baseline) pay (do not include a dollar sign, spaces or commas)

Choose how to determine pre-crisis pay

Eligible remuneration (pay) in respect of the claim period

Claim period pay per week and active employees or employees on leave with pay

Week one (do not include a dollar sign, spaces or commas)

Week two (do not include a dollar sign, spaces or commas)

Week three (do not include a dollar sign, spaces or commas)

Week four (do not include a dollar sign, spaces or commas)

Calculation summary for employee 1

Calculation summary for employee 1
Week	Calculated amount
Week one	$0
Week two	$0
Week three	$0
Week four	$0
4-week total	$0

Week	Calculated amount
This employee is not eligible for this claim period

Results for employees

Review, download and print employee calculations

Eligible employees (EE)	Arm's length	Pre-crisis pay	Weekly gross pay for week 1	Weekly gross pay for week 2	Weekly gross pay for week 3	Weekly gross pay for week 4	Calculated basic CEWS amount
Employee 1
Total EEs:	-	-	-	-	-	-	All EE total:

Step 2B: Enter the values from the online calculator or spreadsheet

If you used the spreadsheet, refer to the instructions and results sheet for the final values.

Total number of eligible employees (do not include spaces or commas) (required)

Eligible active employees (do not include spaces or commas) (required)

Eligible employees on leave with pay (do not include spaces or commas) (required)

Total eligible remuneration paid to these employees during this claim period (do not include a dollar sign, spaces or commas) (required)
$

Revenue drop for the current period (do not include spaces or commas) (required)
%

Average revenue drop for the previous three months (do not include spaces or commas) (required)
%

Subsidy rate used for active employees in the calculation of the total basic CEWS (do not include spaces or commas) (required)
%

Total basic CEWS for these employees during this claim period (do not include a dollar sign or commas) (required)
This amount includes both the base and top-up amount (if applicable).

$

Summary of Step 2

Line A Number of eligible employees =
Line A Number of eligible active employees =
Line AA Number of eligible employees on leave with pay =
Line B Total eligible remuneration paid =
Revenue drop and subsidy rate
- Line c1 Revenue drop for the current period =
- Line c2 Average revenue drop for the previous three months =
- Line c3 Subsidy rate used for active employees in the calculation of Line C =
Line C Basic CEWS (including top-up, if applicable) =

Step 3: Premiums and contributions
Enter the total employer-paid amount of premiums or contributions paid on behalf of eligible employees on leave with pay during the selected period. Enter $0 if not applicable.

Total EI and QPIP premiums that you paid on salary to eligible employees on leave with pay (for the claim period) (do not include a dollar sign or commas) (required)
$

You have no employees on leave with pay (line AA) during this claim period.

Total CPP and QPP contributions that you made on salary to eligible employees on leave with pay (for the claim period) (do not include a dollar sign or commas) (required)
$

You have no employees on leave with pay (line AA) during this claim period.
Summary of Step 3
- Line D Employer’s EI and QPIP premiums payable on salary paid to employees on leave with pay (for the claim period) =
- Line E Employer’s CPP and QPP contributions payable on salary paid to employees on leave with pay (for the claim period) =
Step 4: Deductions

Amount you calculated for the 10% Temporary Wage Subsidy for Employers (for the claim period) (enter $0 if not applicable) (do not include a dollar sign or commas) (required)
10% Temporary Wage Subsidy for Employers amount

$

The amount for this claim period is $0 because the temporary subsidy has ended.

Total amount that your eligible employees have received under ESDC’s Work-Sharing benefit program (for the claim period) (enter $0 if not applicable) (do not include a dollar sign or commas) (required)
Work-Sharing benefit program amount

$
Summary of Step 4
- Line F 10% Temporary Wage Subsidy for Employers reduction (for the claim period) =
- Line G Amounts received by eligible employees under ESDC's Work-Sharing benefit program (for the claim period) =
Step 5: Get results
After completing the four steps above, you can now calculate the results.