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.

Please select a type of money from the drop-down menu below.

**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 top	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 top	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. top	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) top	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 top	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 top	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 1^st week in respect of which earnings are awarded 36(11)
Damages for wrongful dismissal
Court order or out of court settlement top	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
top	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)
Farming activities
Income	Yes 35(10)(b)	15% of gross income allocated to week of transaction 36(7)(a)
Subsidy top	Yes 35(10)(b)	15% of subsidy allocated to the week the subsidy was paid 36(7)(b)
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 top	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 top	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 top	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 top	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) top	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) top	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 top	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 tables in Schedule II 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 1^st 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 1^st 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 top	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 top	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 top	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
top	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 top	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
Gross earnings — after deducting operating expenses, other than capital expenditures top	Yes 35(10)(c)	Allocated to the week or weeks in which the services were performed 36(6) Or If the earnings arise from a transaction, allocated to the week in which the transaction occurred 36(6)
Self–employment in farming
15% of the gross income from farming transactions	Yes 35(2) & 35(10)(a)	Allocated to the week the transaction occurred 36(7)(a)
15% of the gross income from any farming subsidies under any federal or provincial program	Yes 35(2) & 35(10)(a)	Allocated to the week the subsidy was paid 36(7)(b)
Severance pay
On separation top	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
top	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 top	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 HRSDC top	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 3^rd party or organisation while a person attending training — trainee has not been referred by HRSDC	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 HRSDC	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
Paid by 3^rd party or organisation for attending a course or program of instruction or training — trainee has been referred by HRSDC	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
Dependant Care, Travel, Community or living away from home Training allowance top	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/3^rd 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 top	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 top	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 top	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

Employment Insurance (EI) earnings chart

Accumulated sick leave credits

Bonus

Call back pay

Commissions

Compassionate care leave

Committee/Board member fees

Criminal injuries

Damages — Breach of hiring contract or recall rights

Damages — Finding or an admission that disciplinary action was warranted

Damages for wrongful dismissal

Deferred salary leave

Elected Public officials and judges

Executors fees

Farming activities

Games and sports

GST

Jury/witness fees

Motor vehicle accident insurance payments

Non pecuniary income

Overtime

Paid maternity leave

Paid parental leave

Paid sick leave

Pension arising from employment, including the pension paid under Canada Pension Plan and Quebec Pension Plan

Pension — Not earnings arising from employment

Preventative withdrawal payments

Profit sharing plans

Relief grants

Reserve forces

Retaining fees

Retirement payments

Retroactive salary increase

Return to work pay

Self–employment in other than farming

Self–employment in farming

Severance pay

Shift premiums

Statutory holiday pay

Strike pay — benefits

Supplementary Unemployment Benefit

Tax returns

Tips

Training allowance and earnings for attending training

Vacation pay

Volunteer fire fighter

Wages in lieu of notice

Wages or salary

Wage loss indemnity

Workers compensation