Employment Insurance (EI) earnings chart

This chart describes the different types of monies paid or payable on separation or during a benefit period. Each type of money specifies if the revenue is considered to be earnings, and if so, how it is allocated for EI benefit purposes.

Earnings chart
Reason for or description of payment Is this type of money considered as earnings and the applicable Employment Insurance Regulation How this type of money is allocated and the applicable Employment Insurance Regulation
Accumulated sick leave credits
On separation Yes

35(2)
Allocated from the week of separation at normal weekly earnings, other earnings are taken into account

36(9) & 36(10)
At a specified time each year — a type of anniversary payment Yes

35(2)
Allocated to the week of the transaction in which the anniversary date payment is made

36(19)(b)
Bonus
Closure of business — Bonus payable to the employee who is on staff at the time the closure is announced and who remains working until all production or clean up is finished Yes

35(2)
Allocated from the week of separation at normal weekly earnings, other earnings are taken into account

36(9) & 36(10)
Cost of living Yes

35(2)
Allocated to period worked when services were performed

36(4)

Or

If no services were performed, allocated to the period payable

36(5)
End of season Yes

35(2)
Allocated to period worked

36(4)
Event bonus. For example, a Christmas bonus, a signing of a contract bonus Yes

35(2)
Allocated to week of the event

36(19)(b)
Incentive for production Yes

35(2)
Allocated to period worked

36(4)
Separation/retirement Yes

35(2)
Allocated from week of separation at normal weekly earnings, other earnings are taken into account

36(9) & 36(10)
Shift/premium Yes

35(2)
Allocated to period worked
Call back pay
Ensures that the employee is paid for at least a set number of hours when the employee is called back in to work when not previously scheduled to do so. Yes

35(2)
Allocated to the period for which payable

36(5)
Commissions
Person paid on commission. For example, real estate agent, auto salesman. Yes

35(2)
Allocated to the transaction date when payment arise from a transaction

36(6) Or

Allocated to the period worked when the payment arise from services

36(6)
Compassionate care leave
A leave plan providing payments for the care or support of a family member and these payments are not paid under an approved Supplemental Unemployment Benefit Plan (SUB) 35(2)(c)(iv) Allocated to the weeks paid or payable or would have been payable if the person had applied

36(12)(e)
When payments for a compassionate care leave are paid under an approved Supplemental Unemployment Benefit Plan (SUB) No

38
Not allocated
Committee/Board member fees
Payment based on contract Yes

35(2)
Allocated to period were services were performed

36(4) Or

If paid without the performance of services, allocated to the period of contract

36(5)
No contract Yes

35(2)
Allocated to period were services were performed

36(4)
Criminal injuries
Court order or from a provincial government No Not allocated
Damages — Breach of hiring contract or recall rights
Court order or out of court settlement Yes

35(2)
Allocated at normal weekly earnings, less legal expenses, to the period payable

36(5)
Damages — Finding or an admission that disciplinary action was warranted
Judgement of tribunal or a settlement reached between parties Yes

35(2)
Allocated at normal weekly earnings, less legal expenses, starting in the 1st week in respect of which earnings are awarded

36(11)
Damages for wrongful dismissal
Court order or out of court settlement Yes

35(2)
Allocated from the week of the lay-off or separation at normal weekly earnings, less legal expenses, starting in the week of the lay-off or separation

36(9) & 36(10) Or

If awarded to specific weeks, allocated to those specific weeks

36(11)
Deferred salary leave
Deferred salary paid while on leave Yes

35(2)
Allocated to period of leave

36(5)
Elected Public officials and judges
Elected Public officials and judges. Yes

35(2)
Allocated to period services performed

36(4)
Executors fees
Fees paid for carrying out directions in a will Yes

35(2)
Allocated to period were services were performed

36(4)
Games and sports
Payment to individuals playing sports or games when there is an employer-employee relationship or when the player has a contract to play the sport or game Yes

35(2)
If paid only for the services, allocated to period involved in training, practice and/or actual playing

36(4) Or

If paid for a season, allocated over that season period

36(5) For professional athletes, it depends on the terms of the contract

36(5)
GST
Refund of Goods and Services Tax (GST) No Not allocated
Jury/witness fees
Fees paid by a court for service on Juries or to appear as a witness No Not allocated
When fees are paid to an expert witness by attorneys in order to testify or when regular salary is paid by an employer for jury duty Yes

35(2)
Allocated to the period the expert witness testifies

36(4)

Or

Allocated to the period on jury duty if paid by an employer

36(5)
Motor vehicle accident insurance payments
Compensation for lost wages that a person receives or is entitled to receive from a motor vehicle insurance plan provided under provincial law where EI benefits are not taken into account when calculating the amount of compensation under the provincial law Yes

35(2)(d)
Allocated to weeks for which the payments are paid or payable or would have been payable if the individual had applied

36(12)
Compensation for lost wages that a person receives or is entitled to receive from a motor vehicle insurance plan provided under provincial law where EI benefits are taken into account when calculating the amount of compensation under the provincial law No Not allocated
Compensation for lost wages that a person has received from a motor vehicle insurance plan provided under provincial law where a person accumulates the number of hours required to qualify for EI benefits No

35(3)
Not allocated
Damages paid under an accident insurance settlement where the plan is not provided under provincial law No Not allocated
Non pecuniary income
Room and board, car, etc. Yes

35(10)(d)
Allocated to period were services are performed

36(4)

Or

If without the performance of services, allocated to period payable

36(5)
Overtime
Paid for period worked Yes

35(2)
Allocated to period worked

36(4)
Compensatory time taken Yes

35(2)
Allocated to period of leave

36(5)
Compensatory time not taken, money issued on separation Yes

35(2)
Allocated to period worked

36(4)
Paid maternity leave
A leave plan providing payments for a maternity leave and these payments are not paid under an approved Supplemental Unemployment Benefit Plan (SUB) Yes

35(2)(c) (ii)
Allocated to the weeks for which the payments are paid or payable or would have been payable if the person had applied

36(12)
When payments for a maternity leave are paid under an approved Supplemental Unemployment Benefit Plan (SUB) No

38
Not allocated
Paid parental leave
A leave plan providing payments for a parental leave and these payments are not paid under an approved Supplemental Unemployment Benefit Plan (SUB) Yes

35(2)(c)(iii)
Allocated to the weeks for which the payments are paid or payable or would have been payable if the person had applied

36(12)
When payments for a parental leave are paid under an approved Supplemental Unemployment Benefit Plan (SUB) No

38
Not allocated
Paid sick leave
A sick leave plan providing sick live wages while a person is unable to work due to health reasons Yes

35(2)(c)
Allocated to the weeks for which the paid sick leave is made or would have been payable if the person had applied

36(12)(a)
Pension arising from employment, including the pension paid under Canada Pension Plan and Quebec Pension Plan
Pension bridging benefit Yes

35(2)(e)
Allocated as an annuity

36(14) & 36(16)
Lump sum payment Yes

35(2)(e)
Converted to an annuity and allocated as a weekly amount using the “ Weekly Annuity Equivalents for a Lump Sum of $1000 According to Age of Claimant ” table from the first week the amount was paid or payable

36(15), 36(16) & 36(17)
Periodic payment Yes

35(2)(e)
Allocated at weekly rate to the period for which it is paid or payable

36(14) & 36(16)
Pension of a person who requalifies for EI benefits if sufficient insurable hours have been accumulated since the start of payment pension No

35(7)(e)
Not allocated
Pension credits transferred into a non-commutable lock-in RRSP and the person has no access until it paid as an annuity Yes

35(2)(e)
Allocated when the annuity payments commence from the RRSP to the period for which the annuity payments are paid or payable

36(14) Note: Will not be considered and allocated until the annuity is paid or payable from the contributions in the RRSP
Deferred pension under pension plan option Yes

35(2)(e)
If paid as an annuity, allocated to the period for which the pension is paid or payable

36(14)

Or

If paid as a lump sum, allocated from the 1st week paid or payable

36(15) &

36(17) Note: Will not be considered and allocated until the payment of the deferred pension commences
Pension credits transferred to another employer's pension fund Yes

35(2)(e)
If paid as an annuity, allocated to the period for which the pension is paid or payable

36(14)

Or

If paid as a lump sum, allocated from the 1st week paid or payable

36(15) &

36(17) Note: Will not be considered and allocated until the pension is paid or payable from the new pension plan
Disability pension No

35(7)(a)
Not allocated
Pension — Not earnings arising from employment
Canada Pension Plan (CPP) assigned to a pensioner's spouse No

35(1)
Not allocated
Portion of pension based on additional voluntarily contributions to a pension fund No

35(1)
Not allocated
Portion of pension payable to a spouse as part of legal separation or divorce decree No

35(1)
Not allocated
Private No

35(1)
Not allocated
Survivors or dependants No

35(1)
Not allocated
Veterans pension paid by the Veterans Affairs Canada No

35(1)
Not allocated
Preventative withdrawal payments
Indemnity payments to which a worker is entitled under a provincial Law available in French only Yes

35(2)(f)
Allocated to the weeks for which the payments are made or would have been entitled to receive

36(12)(c)
Profit sharing plans
Cash or current distribution profit sharing plan Yes

35(2)
Allocated to the weeks in which the services were performed

36(6)
Employee's profit sharing plan Yes

35(2)
Considered payable when the moneys are distributed to the employee and are then allocated to the weeks in which the services were performed, less any accumulated interest

36(6)
Deferred profit sharing plan Yes

35(2)
Considered payable when the moneys are distributed to the employee and are then allocated to the weeks in which the services were performed

36(6)
Registered profit sharing pension plan Yes

35(2)(e)
Allocated as a payment out of a pension fund — refer to Pensions
Relief grants
One time payment No

35(7)(c)
Not allocated
Reserve forces
. Yes

35(2)
Allocated to the period the individual was a member of the forces

36(19)(a)
Retaining fees
Received while unemployed Yes

35(2)
Allocated to the period for which paid

36(5)
Retirement payments
Payments to bridge until pension. Not out of a pension fund. Regular or reduced salary — Person no longer an employee Yes

35(2)
Allocated from week of separation at normal weekly earnings, other earnings are taken into account

36(9)

Or

If payments are made as a bridging benefit out of general company revenue and these payments qualify as a pension bridging benefit, allocated as a pension

36(14)
Payments to bridge until pension. Not out of a pension fund. Regular or reduced salary — Person is still an employee Yes

35(2)
This is regular or reduced salary. allocated to period payable

36(5)
Retroactive salary increase
No

35(7)(d)
Not allocated
Return to work pay
Paid to ensure employee returns to work for employer Yes

35(2)
Allocated to the period for which payable

36(5)
Self–employment in other than farming
Self-employment earnings (gross income less operating expenses, other than capital expenditures) from services performed Yes

35(10)(c)
Allocated to week or weeks in which the services were performed

36(6)
Self-employed earnings from a transaction (gross income less operating expenses, other than capital expenditures) that are greater than the maximum yearly insurable earnings divided by 52 ($850 in 2011) Yes

35(10)(c)
Allocated to the week or weeks in which the work was performed that gave rise to the transaction (you must let Service Canada know when the work was performed that gave rise to the transaction)

36(6.1)(a)
Self-employed earnings from a transaction (gross income less operating expenses, other than capital expenditures) that are less than or equal to the maximum yearly insurable earnings divided by 52 ($850 in 2011) Yes

35(10)(c)
Allocated to:

  • the week the transaction occurred; or
  • the weeks in which the work was performed that gave rise to the transaction, if you inform Service Canada that the work was performed in more than one week


36(6.1)(b)
Self–employment in farming
Self-employed earnings from a transaction (gross income less operating expenses, other than capital expenditures) that are greater than the maximum yearly insurable earnings divided by 52 ($850 in 2011) Yes

35(10)(b)
Allocated to the week or weeks in which the work was performed that gave rise to the transaction (you must let Service Canada know when the work was performed that gave rise to the transaction)

36(7)(a)
Self-employed earnings from a transaction (gross income less operating expenses, other than capital expenditures) that are less than or equal to the maximum yearly insurable earnings divided by 52 ($850 in 2011) Yes

35(10)(b)
Allocated to:

  • the week the transaction occurred; or
  • the weeks in which the work was performed that gave rise to the transaction, if you inform Service Canada that the work was performed in more than one week


36(7)(a)
Self-employed earnings received in the form of a subsidy from a federal or provincial program (gross subsidy less operating expenses, other than capital expenditures) Yes

35(10)(b)
Allocated to the week in which the subsidy was paid

36(7)(b)
Severance pay
On separation Yes

35(2)
Allocated from week of lay-off or separation at normal weekly earnings, other earnings are taken into account

36(9)
Shift premiums
Yes

35(2)
Allocated to the period earned

36(4)
Statutory holiday pay
Yes

35(2)
Allocated to week of holiday unless agreement to substitute holiday exists

36(13)
Strike pay — benefits
Received while on strike or lockout No

35(1)
Not allocated
Supplementary Unemployment Benefit
Approved plan No

37(1)
Not allocated
Not approved plan Yes

35(2)
Allocated to the weeks for which the payments are paid

36(5)
Tax returns
Refunds from your income tax returns No

Not allocated
Tips
Flat rate charged on the bill at a restaurant and shared by employees. Gratuities given by a customer to the person who serves them — a waiter or a waitress, taxi driver, tour guide etc. Yes

35(2)
Allocated to the period in which the tips are earned

36(4)
Training allowance and earnings for attending training
Paid by employer while employee attending training — trainee has not been referred by ESDC. Yes

35(2)
Allocated to the weeks for which the payments are paid, less any expenses

16(1) & 36(5) and 19(4) of the EI Act
Paid by 3rd party or organisation while a person attending training — trainee has not been referred by ESDC. Not earnings as does not "arise out of employment". However, will be deducted from EI benefits Will be deducted from EI benefits for the week for which the allowances are payable

16(1) & 19(4) of the EI Act
Paid by former employer for attending a course or program of instruction or training — trainee has not been referred by ESDC. Not earnings

19(4) of the EI Act

16(1) of the EI Regulations
Not allocated as considered in determining the level of support to be paid to the trainee
Paid by 3rd party or organisation for attending a course or program of instruction or training — trainee has been referred by ESDC. Not earnings

19(4) of the EI Act

16(1)
Not allocated as considered in determining the level of support to be paid to the trainee
Dependent Care, Travel, Community or living away from home Training allowance No

19(4) of the EI Act

16(2)
Not allocated
Vacation pay
Paid or payable by reason of a lay-off or separation Yes

35(2)
Allocated from week of lay-off or separation at normal weekly earnings, other earnings are taken into account

36(9) & 36(10)
Payable for a specific vacation period or plant shutdown Yes

35(2)

Allocated to the vacation period or plant shutdown period at normal weekly earnings from that employment

36(8)(a)
Paid on anniversary date Yes

35(2)
Allocated from the week of anniversary payment at normal weekly earnings, ignoring other earnings to allocate for the same period

36(8)(b)
Paid at your request with no vacation leave taken Yes

35(2)
Allocated from the week of the request at normal weekly earnings

36(8)(b)
Paid with each cheque Yes

35(2)
Allocated to the period earned

36(8)(b)
Trust fund administered by union/3rd party No Not allocated
Trust fund administered by employer and meets requirements No Not allocated
Trust fund - doesn't meet requirements and issued on lay-off or separation Yes

35(2)
Allocated from week of lay-off or separation at normal weekly earnings, other earnings are taken into account

36(9)
Trust fund - doesn't meet requirements and issued other than on separation Yes

35(2)
Allocated from week paid at normal weekly earnings, other earnings are ignored

36(8)(b)
Volunteer fire fighter
Lump sum payment Yes

35(2)
Allocated to period in which services were performed

36(4) Or

If the payment is without the performance of services, allocated to the period payable

36(5)
Wages in lieu of notice
Paid on separation. Amount generally represents the salary that would have been earned if the employee was given proper notice and was allowed to work the notice period Yes

35(2)
Allocated from week of separation at normal weekly earnings, other earnings are taken into account

36(9) & 36(10)
Wages or salary
Yes

35(2)
Allocated to period in which wages or salary earned

36(4) Or

If paid without the performance of services, allocated to the period for which payable

36(5)
Wage loss indemnity
Payments paid under a Group Wage Loss indemnity plan Yes

35(2)(c)
Allocated to the weeks for which the payments are paid or payable or would have been payable if the person had applied

36(12)(b)
Payments by under a Private Wage Loss indemnity plan No

35(7)(b)
Not allocated
Workers compensation
All payments designed to replace lost income are earnings, except payments for full and final settlement Yes

35(2)(b)
Allocated to the weeks for which the payments are paid

36(12)
Payments for prescriptions, medical treatment, rehabilitations costs, including training and medical equipment, clothing, attendant care allowances and physical impairment Not earnings as compensating expenses incurred due to the illness or injury Not allocated
Payments made in full and final settlement of the claim No

35(7)(a)
Not allocated
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