Payroll Best Practices Guidelines

The Employment Insurance Premium Reduction Program Guideline assists payroll professionals understand and meet employers’ legislated obligations when participating in the Employment Insurance (EI) Premium Reduction Program. The Guideline supports employers in correctly applying reduced EI premium rates where eligibility criteria are met and ensure compliance across all applicable jurisdictions.

The Guideline addresses legislative requirements related to eligibility, application, registration, and ongoing compliance with the requirements of the Program, including the design and maintenance of qualifying wage-loss replacement plans and the accurate calculation of employee and employer EI premiums.