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Supplemental Unemployment Benefits (SUB) Program

Human Resources and Social Development Canada (HRSDC)

Last Verified: 2006-03-13

The Supplemental Unemployment Benefits (SUB) Program provides supplemental payments to Employment Insurance (EI) benefits during a period of unemployment due to temporary stoppage of work, training, illness or injury.

Eligibility Criteria

All employers who provide their employees with a supplement to the EI benefits received in cases of temporary stoppage of work, training, illness or injury must register their plan with the SUB Program.

Summary

Payments under a SUB plan create an incentive for employees to return to work for their employer, thus reducing retraining and other costs associated with hiring new employees.

The plan is registered under the company's business number for payroll deductions issued by Canada Revenue Agency.

What are the advantages of having a SUB plan?

  • Employers use SUB plans to increase the employee's weekly earnings during periods of temporary unemployment. Payments from these plans are not deducted from EI benefits.
  • Payments under a SUB plan are not insurable; therefore, EI premiums are not deducted.

Note: Since 1993, HRSDC approval is not necessary for plans that offer a supplement to maternity and parental benefits. If you wish to top-up the employee's EI maternity and parental benefits, please refer to Supplement to Employment Insurance (EI) maternity, parental and compassionate care benefits or contact your local HRSDC Office.

How to register a SUB plan?

You must submit the completed form along with your SUB plan and any additional documents that may be required to the address listed below.

Ontario Contact(s):
Service Canada Centres
For a complete list of all Service Canada Centres please visit the Web site or check the government listings in your telephone directory.
Web site: http://www1.servicecanada.gc.ca/en/gateways/where_you_live/regions/on.shtml


National Contact(s):
Supplemental Unemployment Benefits (SUB) Program
Human Resources and Social Development Canada
120 Harbourview Boulevard
P.O. Box 11000
Bathurst, New Brunswick  E2A 4T5
Fax: (506) 548-7473
Toll-free (information): 1-800-561-7923



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