Pandemic HR: Top Up for Employees on EI Benefits

If you are able, supplement your employees’ Employment Insurance benefits by registering for the federal supplementary unemployment benefit plan (SUBP). This plan is established by an employer or group of participating employers to top up employees’ employment insurance (EI) benefits during a period of unemployment due to a temporary or indefinite layoff for:

  • health-related benefits
  • maternity, parental, compassionate care, family caregiver leave
  • sickness, accident, or disability
  • temporary stoppage of work
  • training

This has to be file before the employee is laid off.

IC72-5R2 Registered Supplementary Unemployment Benefit Plans

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/special-payments/supplementary-unemployment-benefit-plan-subp.html