pg. 2

Most Recent Updates: (as of September 17th, 2020)

EXTENSION OF INFECTIOUS DISEASE EMERGENCY LEAVE

• In response to the COVID-19 pandemic, the Ontario government made a regulation that changed

certain Employment Standards Act (ESA) rules during the “COVID-19 period”. This regulation has

been amended, extending the COVID-19 period to January 2, 2021.

• During the COVID-19 period, March 1, 2020 to January 2, 2021:

o A non-unionized employee whose employer has temporarily reduced or eliminated their hours

of work for reasons related to COVID-19 is deemed to be on a job-protected Infectious Disease

Emergency Leave.

o A non-unionized employee is not considered to be laid off if their employer temporarily

reduces or eliminates their hours of work or wages for reasons related to COVID-19.

o A non-unionized employee is not considered to be constructively dismissed under the ESA if

their employer temporarily reduces or eliminates their hours of work or wages for reasons

related to COVID-19.

• Beginning on January 3, 2021:

o Employees will no longer be deemed to be on infectious disease emergency leave.

o The ESA’s regular rules around constructive dismissal resume. This means a significant

reduction or elimination of an employee’s hours of work or wages may constitute a

constructive dismissal, even if it was done for reasons related to COVID-19.

o The ESA’s regular rules around temporary layoff resume. For practical purposes, an employee’s

temporary layoff clock re-sets on January 3, 2021.

o See the chapter from the Ontario.ca on “COVID-19: Temporary changes to ESA rules” for

detailed information on these topics. You can find the regulation with the changes here: O.

Reg. 228/20. Learn more about Infectious Disease Emergency Leave here.

CEWS EXPANSION UPDATE

On July 17th, a proposed expansion to the Canada Emergency Wage Subsidy (CEWS) was announced

(https://www.canada.ca/en/department-finance/news/2020/07/supporting-canadian-workers-and-

businesses-with-a-redesigned-canada-emergency-wage-subsidy.html). Subsequent details provided regarding

this expansion include additional 4-week qualifying periods as follows:

New Qualifying Periods: Revenue Reference

Period:

July 5th - August 1st, 2020 July 2020

August 2nd - August 29th, 2020 August 2020

August 30th - September 26th, 2020 September 2020

September 27th - October 24th, 2020 October 2020

October 25th - November 21st, 2020 November 2020

pg. 3

Most Recent Updates: (as of September 17th, 2020) continued

These additional periods are expected to allow more employers to be eligible for some CEWS amount, but

potentially at a higher or lower amount depending on the period and the employer’s revenue reduction. As a

result, there is significantly more complexity with this CEWS expansion, even beyond the already complex

rules in place. Some key points relating to these proposed changes include:

• Employers with higher percentage (50%+ revenue reduction rather than the 30% revenue reduction previously used as the benchmark) will be eligible for increased subsidies

• Employers with under 50% revenue reduction will have decreasing subsidy amounts based on their revenue reduction to effectively create a sliding scale where this revenue reduction is below 50%

• Regardless of whether revenue reductions are above or below 50%, a factor will be applied to effectively phase out the subsidy for employers over the new qualifying periods

• A different deeming rule would be put in place to deem revenue reduction to be at least the same as for the prior month

o This would be similar to the previous deeming rule for revenue reduction, where outright qualification for one period results in qualification for revenue decrease requirement for the subsequent period, but to better reflect this sliding scale for the subsidy amounts available

• A different comparative period for revenue comparison may be chosen for periods 5 through 9 (compared to periods 1 through 4) but must be the same for all periods 5 through 9

• Qualifying periods from July 5th onward would not have the restriction regarding employees without remuneration for 14 or more consecutive days

• The proposal also includes some retroactive changes to correct some issues raised, such as: o An amalgamated company would be recognized as the same corporation as its predecessor

companies for the purpose of CEWS calculations; and, o Where a company has bought or sold its business (assets), an election may be available to

transition CEWS eligibility to the purchasing company.

CERB EXTENSION

Extra 4 weeks available – CERB extended from 24 weeks to 28 weeks for workers who:

• stopped working due to COVID-19 or

• are eligible for Employment Insurance regular or sickness benefits or

• have exhausted their Employment Insurance regular benefits or Employment Insurance fishing

benefits between December 29, 2019 and October 3, 2020.

• The Canada Emergency Response Benefit (CERB) gives financial support to employed and self-

employed Canadians who are directly affected by COVID-19. The Benefit is available from March 15,

2020, to October 3, 2020. Applicants can apply no later than December 2, 2020, for payments

retroactive to within that period.

• If you are eligible, you can receive $2,000 for a 4-week period (the same as $500 a week).

• Click here for the full Q&A page on CERB and here to apply.

pg. 4

Best Practices for Employers – COVID-19 Updated: September 17, 2020

Table of Contents Communicate with Your Employees .............................................................. 5

Work from Home Options ........................................................................... 5

If Employees feel they have been Exposed to COVID-19 ..................................... 5

Increased Hygiene Etiquette ....................................................................... 5

Routine Cleaning ..................................................................................... 6

Interaction with Clients ............................................................................. 6

Travel for Work ....................................................................................... 6

Travel Outside of Work ............................................................................. 6

Class Order – Face Coverings in Commercial Establishments ................................ 7

Payment for Self-Quarantine/Sick Days .......................................................... 7

Infectious Disease Emergency Leave (REG 228/20) ........................................... 8

RLB Processing and Filing Client ROE’s Online ................................................. 9

Should I apply for EI or CERB? ..................................................................... 9

Canadian Emergency Response Benefit (CERB)................................................ 10

Canadian Emergency Wage Subsidy ............................................................. 10

10% Wage Subsidy ................................................................................... 10

Interaction of CEWS and 10% Wage Subsidy ................................................... 10

75% Wage Subsidy (CEWS) ......................................................................... 11

Canadian Emergency Commercial Rent Assistance CECRA – Extended.................... 12

Large Employer Emergency Financing Facility (LEEFF) ...................................... 13

One-Time Tax-Free Payment to Seniors ........................................................ 14

Canadian Emergency Business Account ......................................................... 14

Supplemental Unemployment Benefits Plan (SUB Plan) ..................................... 15

Work Share for COVID-19 .......................................................................... 16

Child Care Considerations ......................................................................... 18

Resources ............................................................................................. 19

EI Info for Employers ............................................................................... 19

Other Breaks for Employers (Health Tax, Interest and Penalty Relief, Regional

Opportunities Investment Tax Credit, Postponing Planned Property Tax Reassessment,

and Summary of Measures) ........................................................................ 21

WSIB Financial Relief Package .................................................................... 22

pg. 5

Like all of you, we have been monitoring the evolving global impact of the novel coronavirus

(COVID-19). As employers, our number one priority has always been and remains the health and

safety of our people. We would like to share best practices on how you, as an employer, can

uphold that commitment. We hope that this plan adds to the health and wellbeing of you and

your employees during this time.

Communicate with Your Employees

• This is very important. Lack of information from management will leave employees feeling

alone and scared. Giving them updates on how you are managing this situation will help

them and you feel more in control. It will also provide them with advice on how to limit

the spread of this virus which is the overall goal.

Work from Home Options

• Consider Work from Home arrangements where possible and plan resources accordingly

with the help from your IT team. Communicate such plans with the team.

If Employees feel they have been Exposed to COVID-19

• If an employee is sick and suspects they have been exposed, they need to tell management

immediately.

• If employees are concerned that they may have been exposed to, or are experiencing

symptoms of COVID-19, please have them contact Telehealth at (1-866-797-0000), their

primary care provider, or their local public health unit.

• If an employee has been confirmed to have COVID-19 they must let management know

immediately. As an employer you will have to look at each case individually and

determine the impact to others.

Increased Hygiene Etiquette

• Recommended guidelines include:

o Hand washing for at least 20 seconds or hand sanitizer. o Maintaining at least one-meter distance between yourself and anyone who is

coughing or sneezing. o Coughing and sneezing into a facial tissue and if none are available, using your

elbow or shoulder. o Avoiding touching your face, especially your eyes, nose, and mouth. o Throwing away used facial tissues immediately, then washing your hands. o A good idea is to post proper hygiene reminders in public areas and washrooms.

pg. 6

Routine Cleaning

• Consider an increased cleaning schedule to wash all coffee areas including countertops,

coffee machines, and door handles.

• Meeting rooms should also be wiped down including light switches, table surfaces, remote

controls, calculators, pens, phones, and door handles.

• Increase cleaning on all photocopy covers and keypads several times a day.

• Avoid sharing laptops and when possible clean keyboards on a regular basis.

• Provide regular hand washing opportunities to reception and front-line workers to ensure

they are protected as needed.

Interaction with Clients

• Consider if meetings can be done via phone or online apps such as Go to Meeting, Zoom

or Skype.

• Post a notice that you will be refraining from handshaking as a public greeting.

• Close your facility to any unnecessary visitors.

• If having onsite meeting set up a protocol to be followed.

Travel for Work

• Decrease work travel for non-essential meetings and instead use conference calling or

online meeting software such as Skype/Go to Meeting/Zoom to hold the meeting.

Travel Outside of Work

• Travelers who have returned from anywhere outside of Canada or where there is a

mandatory self-quarantine in place, are asked to self-identify with management and do

the following:

o Contact their local public health unit within 24 hours of arriving in Canada.

o Stay at home and avoid close contact with others, including those in their home,

for a total of 14 days from the date they returned to Canada.

o Contact Telehealth Ontario at 1-866-797-0000 or the local public health unit if

they experience symptoms of the 2019 novel coronavirus.

o Check the website here for up to date

advisories: https://www.ontario.ca/page/2019-novel-coronavirus#section-0

• Travelers who have returned from any country outside of Canada are now required to

have a mandatory self-quarantine and are asked to self-identify themselves to

management. This includes all travel outside of Canada as well as travel related to cruises

ships.

• If an employee has been in one to one contact with someone with the COVID-19 virus

they should be asked to self-identify with management and self-quarantine.

pg. 7

Class Order – Face Coverings in Commercial Establishments

• Effective 12:01 a.m. on June 12, 2020, Dr. Nicola Mercer, Medical Officer of Health for the

Wellington-Dufferin-Guelph Health Unit, has ordered all persons who own or operate a

Commercial Establishment in the jurisdiction of the Wellington-Dufferin-Guelph Health

Unit., to:

o Prohibit persons from entering the premises of the Commercial Establishment or

remaining in the premises if the said Person is not wearing a Face Covering. The

Face Covering must be worn inside the Establishment at all times, unless it is

reasonably required to temporarily remove the Face Covering for services provided

by the Establishment.

o Ensure the availability of alcohol-based hand rub at all entrances and exits for the

use of all Persons entering or exiting the Establishment.

o Please refer to the Q&A section https://www.wdgpublichealth.ca/your-

health/covid-19-information-public/face-coverings-class-order-and-faqs here to

see if this applies to your business and what your responsibilities are.

Payment for Self-Quarantine/Sick Days

For those who may qualify for EI/CERB Benefits

• The Employment Standards Amendment Act (Infectious Disease Emergencies), 2020

provides job-protected leave for employees who are in isolation or quarantine due to

COVID-19, or those who need to be away from work to care for children because of school

or day care closures or to care for other relatives. These measures are retroactive to

January 25, 2020, the date the first presumptive COVID-19 case was confirmed in Ontario.

Employees cannot be required to show sick notes unless the sickness in unrelated to

COVID.

• Please note: If you had to leave work before March 15th, 2020, apply for EI. If affected by

COVID-19 for any reason after March 15, 2020 then apply to the Canadian Emergency

Response Benefit (CERB).

• If an employee does have to go into quarantine, issue an ROE and have the employee

apply to Service Canada for EI Sick benefits. Service Canada has eliminated the 1 week

waiting period for the purposes of sickness and quarantine related to COVID-19.

• When preparing the ROE use code “Illness/injury” if they have actual illness or an

employee has tested positive or an employee has travelled and now in mandatory

quarantine or they are required to self-isolate due to a compromised immune system.

• Use Code “Leave of Absence” if the employee making a personal choice to distance

themselves out of an abundance of care.

pg. 8

Infectious Disease Emergency Leave (REG 228/20)

EXTENSION OF INFECTIOUS DISEASE EMERGENCY LEAVE

• In response to the COVID-19 pandemic, the Ontario government made

a regulation that changed certain Employment Standards Act (ESA) rules during

the “COVID-19 period”. This regulation has been amended, extending the COVID-

19 period to January 2, 2021.

• During the COVID-19 period, March 1, 2020 to January 2, 2021:

o A non-unionized employee whose employer has temporarily reduced or

eliminated their hours of work for reasons related to COVID-19 is deemed

to be on a job-protected Infectious Disease Emergency Leave.

o A non-unionized employee is not considered to be laid off if their employer

temporarily reduces or eliminates their hours of work or wages for reasons

related to COVID-19.

o A non-unionized employee is not considered to be constructively dismissed

under the ESA if their employer temporarily reduces or eliminates their

hours of work or wages for reasons related to COVID-19.

• Beginning on January 3, 2021:

o Employees will no longer be deemed to be on infectious disease emergency

leave.

o The ESA’s regular rules around constructive dismissal resume. This means a

significant reduction or elimination of an employee’s hours of work or

wages may constitute a constructive dismissal, even if it was done for

reasons related to COVID-19.

o The ESA’s regular rules around temporary layoff resume. For practical

purposes, an employee’s temporary layoff clock re-sets on January 3, 2021.

o See the chapter from the Ontario.ca on “COVID-19: Temporary changes

to ESA rules” for detailed information on these topics. You can find the

regulation with the changes here: O. Reg. 228/20. Learn more about

Infectious Disease Emergency Leave here.

pg. 9

RLB Processing and Filing Client ROE’s Online

RLB is now able to file ROE’s online for you, our clients!

There are several options for RLB to file ROE’s online:

1. You need to issue an ROE but don’t have an online account and have not yet applied for

an online account. RLB can do your ROE through our bookkeeping team. You do not need

to apply for an online account. We can represent you and do your ROE. You will need to

complete an authorization form.

2. You have already applied for your own online account to do your ROE’s but still haven’t

received your password via Canada Post. You must wait for your password and activate

your account using your password. You can then file your own ROE’s or provide us with

authorization to file your ROE’s on your behalf.

Should I apply for EI or CERB?

If I am already receiving Employment Insurance regular benefits, should I reapply for the

Canada Emergency Response Benefit?

If you have already applied or are receiving EI benefits, then you will continue to receive these

benefits until the end of your benefit period.

If you were eligible for Employment Insurance benefits that started before March 15, 2020, and

these benefits end before October 3, 2020, you may then apply for the Canada Emergency

Response Benefit if you meet the eligibility requirements, including that you have stopped work

because of reasons related to COVID-19.

You cannot be paid Employment Insurance benefits and the Canada Emergency Response Benefit

for the same period.

I have applied for Employment Insurance regular or sickness benefits, but my claim

hasn’t been processed yet, do I need to reapply for the Canada Emergency Response

Benefit?

No, if you became eligible for Employment Insurance prior to March 15th, your claim will be

processed under the pre-existing Employment Insurance rules.

If you became eligible for EI regular or sickness benefits after March 15th, your claim will be

automatically processed through the Canada Emergency Response Benefit.

Service Canada is processing all of these claims as quickly as possible.

If you become eligible for EI or sickness prior to March 15th, your claim will be processed

under the pre-existing Employment Insurance rules. After March 15th, 2020 you would be

processed under CERB.

pg. 10

Canadian Emergency Response Benefit (CERB)

CERB EXTENSION

Extra 4 weeks available – CERB extended from 24 weeks to 28 weeks for workers who:

• stopped working due to COVID-19 or

• are eligible for Employment Insurance regular or sickness benefits or

• have exhausted their Employment Insurance regular benefits or Employment Insurance

fishing benefits between December 29, 2019 and October 3, 2020.

• The Canada Emergency Response Benefit (CERB) gives financial support to employed and

self-employed Canadians who are directly affected by COVID-19. The Benefit is available

from March 15, 2020, to October 3, 2020. Applicants can apply no later than December 2,

2020, for payments retroactive to within that period.

• If you are eligible, you can receive $2,000 for a 4-week period (the same as $500 a week).

• Click here for the full Q&A page on CERB and here to apply.

Canadian Emergency Wage Subsidy

10% Wage Subsidy

The Temporary Wage Subsidy for Employers is a three-month measure (March 18-June 19, 2020

only) that will allow eligible employers to reduce the amount of payroll deductions required to be

remitted to the Canada Revenue Agency (CRA).

Click here for all the latest information on the 10% wage subsidy including who is eligible, how to

calcite the subsidy and more.

Interaction of CEWS and 10% Wage Subsidy

If you are eligible for both subsidies

You may be eligible for both the 10% Temporary Wage Subsidy for Employers (TWS) and the

CEWS.

If you participate in the TWS, you must reduce your CEWS claim by all amounts you claim under

the TWS for pay dates in a specific CEWS claim period.

If you are eligible for the TWS, but you only want to participate in the CEWS, you can make a

special election for your TWS to be equal to 0% of the remuneration you pay.

pg. 11

Keep your records

You will need to keep information to support your 10% Temporary Wage Subsidy for Employers

(TWS) calculation. The Canada Revenue Agency (CRA) may ask you to provide the following:

• total remuneration paid from March 18 to June 19, 2020

• federal, provincial, or territorial income tax deducted from the remuneration paid

• Canada Pension Plan contributions (CPP), Employment Insurance premiums (EI)

deducted from the remuneration paid

• total number of eligible employees employed from March 18 to June 19, 2020

Submitting your self-identification form

If you are eligible to receive the TWS, you should notify the CRA by submitting Form PD27, 10%

Temporary Wage Subsidy Self-Identification Form for Employers, for each of your payroll

program (RP) accounts. This form can be submitted at the end of the eligible period. If you

already claimed the TWS, you will need to complete and submit this form to the CRA. If you are

thinking of claiming the TWS, you will have to fill out and submit the same form. The form can

help you calculate the TWS. If you have claimed the Canada Emergency Wage Subsidy (CEWS),

and want to claim a reduced amount of the TWS, fill out form PD27 and mark the appropriate

percentage of the TWS you have claimed (from 0% to 10%).

The CRA will use the information from your PD27 to reconcile the subsidy on your payroll

program (RP) accounts. This will ensure you do not receive a discrepancy notice at the end of the

year.

Click here for all the details on the interactions between the two subsidies.

75% Wage Subsidy (CEWS)

CEWS EXPANSION UPDATE

On July 17th, changes to the Canada Emergency Wage Subsidy (CEWS) was announced. The

changes can be found here:

New Qualifying Periods: Revenue Reference Period:

July 5th - August 1st, 2020 July 2020

August 2nd - August 29th, 2020 August 2020

August 30th - September 26th, 2020 September 2020

September 27th - October 24th, 2020 October 2020

October 25th - November 21st, 2020 November 2020

pg. 12

Changes to CEWS as of claim period 5 (July 5th, 2020):

• the subsidy rate varies, depending on how much your revenue dropped

• if your revenue drop was less than 30% you can still qualify, and keep getting the

subsidy as employees return to work and your revenue recovers

• employers who were hardest hit over a period of three months get a higher

amount

• employees who were unpaid for 14 or more days can now be included in your

calculation

• use the current period’s revenue drop or the previous period’s, whichever works in

your favour

• for periods 5 and 6, if your revenue dropped at least 30%, your subsidy rate will be

at least 75%

• even if your revenue has not dropped for the claim period, you can still qualify if

your average revenue over the previous three months dropped more than 50%

• the maximum base subsidy rate is 60% in claim periods 5 and 6

• the maximum base subsidy rate will begin to decline in claim period 7, gradually

reducing to 20% in period 9

See infographic here.

RLB can help you when applying for the Wage Subsidies. Please reach out to us and we can set

you up with one of our CEWS Champions.

Canadian Emergency Commercial Rent Assistance CECRA – Extended

Please Note: September 8th, 2020 it was announced that the Canada Emergency Commercial

Rent Assistance (CECRA) for small businesses will be extended by one month to help eligible

small businesses pay rent for September. Current CECRA application deadlines will also be

extended to accommodate this extension.

• Those who qualified for CECRA based on existing program parameters will be able to

apply soon for the additional one month based on having at least a 70 per cent revenue

decline for April, May and June, without reassessing whether they continue to have at

least a 70 per cent revenue decline in July, August or September. Participation in the one-

month extension is voluntary. Both existing applicants to the CECRA and new applicants

are able to opt for the September rent reduction.

• CECRA provides forgivable loans to qualifying commercial property owners, whether they

have a mortgage on their property or not. The loans cover 50 per cent of three to six

monthly rent payments for eligible small business tenants during April, May, June, July,

August and September.

pg. 13

• The loans will be forgiven if the qualifying property owner agrees to reduce their small

business tenants’ rent by at least 75 per cent under a rent reduction agreement, which will

include a term not to evict the tenant while the agreement is in place. The small business

tenant would cover the remainder, up to 25 per cent of the rent.

• Existing applicants will need to reapply for the month of September. New applicants will

have the choice of applying for the three-month initial period, four months, five months

or six months.

• Eligible small business tenants are businesses that are paying less than $50,000 per month

in gross rent in a given location, with annual revenues of less than $20 million (at the

ultimate parent level), and who experienced at least a 70 per cent drop in pre-COVID-19

revenues on average for the period of April, May and June.

• Program details and more information on the September extension is available on

the CMHC website.

Large Employer Emergency Financing Facility (LEEFF)

This program provides bridge financing to Canada’s largest employers, whose needs during the

pandemic are not being met through conventional financing, in order to keep their operations

going. Here are the details:

o Open to large for-profit businesses – with the exception of those in the financial

sector – as well as certain not-for-profit businesses, such as airports, with annual

revenues generally in the order of $300 million or higher.

o To qualify, eligible businesses must be seeking financing of about $60 million or more,

have significant operations or workforce in Canada, and not be involved in active

insolvency proceedings.

o The additional liquidity provided through LEEFF will allow Canada’s largest

businesses, their workers, and their suppliers to remain active during this difficult

time and position them for a rapid economic recovery.

o This program will be delivered by the Canada Development Investment Corporation

(CDEV), in cooperation with Innovation, Science and Economic Development Canada

and the Department of Finance.

o To learn more click here.

pg. 14

The Canada Emergency Student Benefit (CESB)

o Final eligibility period for the CESB is August 2 to August 29, 2020

o All applications for the CESB must be submitted before September 30, 2020.

o (CESB) provides financial support to post-secondary students, and recent post-

secondary and high school graduates who are unable to find work due to

COVID-19.

o This benefit is for students who do not qualify for the Canada Emergency

Response Benefit (CERB) or Employment Insurance (EI).

o From May to August 2020, the CESB provides a payment to eligible students of:

o $1,250 For each 4-week period, or

o $2,000 For each 4-week period, if you have dependents or a disability

o Click here to learn more about how to qualify and apply.

One-Time Tax-Free Payment to Seniors

Canada is providing a one-time tax-free payment of $300 for seniors eligible for the Old Age

Security (OAS) pension, with an additional $200 for seniors eligible for the Guaranteed Income

Supplement (GIS).

This measure would give a total of $500 to individuals who are eligible to receive both the OAS

and the GIS and will help them cover increased costs caused by COVID-19.

Canadian Emergency Business Account

CHANGES TO CEBA

• As of June 26, 2020, businesses eligible for CEBA now include owner-operated small

businesses that do not have a payroll, sole proprietors receiving business income directly,

as well as family-owned corporations remunerating in the form of dividends rather than

payroll. This means that more small businesses can access it.

• Applicants without at least $20,000 in payroll in 2019 will have to demonstrate having

eligible non-deferrable expenses between Cdn. $40,000 and Cdn. $1,500,000 in 2020.

• The expanded CEBA is being made available gradually by more than 230 financial

institutions across the country, starting with the larger banks. Other participating

financial institutions will start offering the program over the coming weeks.

• All applications are administered through your financial institution. Please visit the CEBA

website for more information here.

pg. 15

Supplemental Unemployment Benefits Plan (SUB Plan)

How do you create and register a SUB Plan?

To register for this program is very simple process, employers must complete a registration form

and create a plan, and fax or mail it to Service Canada.

Step 1 – Register by downloading and completing the Service Canada form found here.

Step 2 – Draft your plan. Here is a Template Plan to get you started.

Aspects of plan to consider:

Who is covered?

• All employees?

All employees with 1 year of service?

All employees with 5 years of service?

Only specific levels of employees?

How much will be topped up during the waiting period?

• The employee will be receiving any benefits during the waiting period

Can be the same as the general top up, but the cost is higher as the employee is not

receiving any benefit

How much will be topped up after the waiting period?

• Keep in mind that if the bulk of your workforce makes $54,000 and below, the cost will be

minimal.

The cost increases greatly for higher paid employees.

How long will the benefit be paid to employees?

• Any length of time would be appreciated by employees.

Keep in mind that after 35 weeks within a 52-week period employee will need to be

terminated and paid out lieu of notice if applicable.

Duration of the plan

• These plans can be in place for maximum 5 years.

SUB plans can be modified at any time by informing Service Canada in writing.

• Please Note: Multiple plans and registrations forms would need to be completed if

employees are on multiple payrolls under different business numbers.

Step 3 - Once the registration form and plan are complete mail or fax all documents to Service

Canada.

Mail: Service Canada, SUB Program, PO Box 11000, Bathurst NB E2A 4T5

Courier: Service Canada, SUB Program, 120 Harbourview Blvd., Bathurst NB E2A 7R2

Fax: 506-548-7473

pg. 16

Work Share for COVID-19

Key program features

• WS unit: A WS unit is a group of employees with similar job duties who agree to reduce

their hours of work over a specific period of time

• Equal sharing of work: All members of a WS unit agree to reduce their hours of work by

the same percentage and to share the available work

• Expected work reduction: A WS unit must reduce its hours of work by at least 10% to 60%.

The reduction of hours can vary from week to week, as long as the average reduction over

the course of the agreement is from 10% to 60%

• Agreement length and extension: A WS agreement has to be at least 6 consecutive weeks

long and can last up to 26 consecutive weeks. Employers may be able to extend their

agreements up to a total of 76 weeks

Work-Sharing temporary special measures to support employers and workers affected by

COVID-19

Effective March 15, 2020 to March 14, 2021, and not limited to one specific sector or industry, the

Government of Canada is introducing temporary special measures:

• Extension of the maximum possible duration of an agreement from 38 weeks to 76 weeks

• Mandatory cooling off period has been waived for employers who have already used the

Work-Sharing program so that eligible employers may immediately enter into a new

agreement

• Reduce the previous requirements for a Recovery Plan to a single line of text in the

application form

• Reduce the requirement and expand eligibility to employers affected by accepting

business who have been in business for only 1 year rather than 2, and eliminate the burden

of having to provide sales/production figures at the same time, and

• Expand eligibility for staff who are essential to recovery, Government Business Enterprises

(GBEs) and non-for-profit organization employers.

Eligibility

Employers

Eligible employers

To be eligible for a WS agreement, your business must:

• be a year-round business in Canada for at least 1 year

• be a private business or a publicly held company, or

• have at least 2 employees in the WS unit

Eligibility was also extended to:

• Government Business Enterprises (GBEs), also referred to as public corporations, and

pg. 17

• not-for-profit employers experiencing a shortage of work due to a reduction of business

activity and/or a reduction in revenue levels due to COVID-19

Ineligible employers

Your business is not eligible for WS if it is experiencing a reduction in business activity due to:

• a labour dispute

• a seasonal shortage of work, or

• the decrease in business activity is due to a recent increase in the size of the workforce

And if you are a:

• shareholder who is responsible for the direction of the company and who holds 40% and

more of the voting shares

• employer who operates solely for the purpose of carrying out the administration of a

government program/activity that is purely government in nature (such as municipalities,

Government Agencies, etc.), or

• self-employed

Employees

Eligible employees

To be eligible for WS, your employees must:

• be year-round, permanent, full-time or part-time employees needed to carry out the day-

to-day functions of the business (your "core staff")

• be eligible to receive EI benefits, and

• agree to reduce their normal working hours by the same percentage and to share the

available work

Eligibility was also extended to:

• employees considered essential to the recovery and viability of the business can now be

eligible to participate in Work-Sharing (such as technical employees engaged in product

development, outside sales agents, marketing agents, etc.)

Ineligible employees

Employees that are not eligible for WS include:

• seasonal employees and students hired for the summer or a co-op term

• employees hired on a casual or on-call basis, or through a temporary help agency

• employees responsible for the direction of the company and who hold more than 40% of

the voting shares in the business, or

• self-employed

pg. 18

How to apply

Note: Timeline for employers submitting Work-Sharing documentation

Employers are now requested to submit their applications 10 business days prior to the requested

start date. The streamlined measures undertaken by Service Canada will aim to reduce the

processing time to 10 business days.

Prior to COVID-19, employers were requested to send their Work-Sharing application (and

supporting documentation) 30 days prior to their requested start date.

To apply for the Work-Sharing program, employers must submit:

• Applications for a Work-Sharing Agreement form (EMP5100)

• Attachment A: Work-Sharing Unit form (EMP5101)

o Note: If the employer does not have enough room on one EMP5101 they can start

another EMP5101 and use as many as they need

Please send your application to one of the following email addresses, based on the area your

business is located or where the maximum of participants are located:

Ontario

Email: ESDC.ON.WS-TP.ON.EDSC@servicecanada.gc.ca

Service Canada has also created an enquiry unit for clients affected by COVID-19 that are seeking

information related to the Work-Sharing Program. Enquiries can be sent to EDSC.DGOP.TP.REP-

RES.WS.POB.ESDC@servicecanada.gc.ca for specific Work-Sharing information or to request

general information about the Program.

Child Care Considerations

• Ask employees to try to mitigate where possible. If they cannot, they should talk to

management about their personal circumstance. Each employee in Ontario has 3 unpaid

Family Leave days per year. You should extend this in these circumstances without risk of

losing their job and further protected leave as per The Employment Standards

Amendment Act (Infectious Disease Emergencies), 2020.

• Consider using any unused vacation time to care for children.

• Some alternative solutions may be asking for help from family and friends, teachers and

day care providers who are off for 3 weeks offering private care, rotating time off with a

spouse or secondary parent/caregiver (where applicable), working a different shift (for

example coming in 3-11 instead of 9-5).

pg. 19

Resources

• Uncertain times can create a lot of challenges for employees regarding their personal

wellbeing and mental health. There may also be employees affected by loved ones in

other countries who are struggling or even not able to manage well on their own

through self-isolation/quarantine.

• If an employee or any member of their family is struggling, please do not do so alone. If

you have a Family and Employee Assistance Program provide them with this resource. It

is normally included in most benefit plans. Provide them with the links to the program

and leave pamphlets in common areas.

EI Info for Employers

Employer Responsibility

• Employers are obligated to maintain a safe and healthy workplace under the OHSA.

• Anyone meeting criteria for self-isolation and quarantine should be advised by you to do so.

• Anyone with symptoms should be sent home on medical leave and request them to apply

for EI Sick. See below.

• You cannot let anyone go or terminate because they have concerns about working during

the coronavirus contamination at work. The Occupational Health and Safety Act protects

Ontario employees from discipline or termination in the event that they report or refuse

to work as a result of a safety concern. See here https://www.ontario.ca/document/guide-

occupational-health-and-safety-act/part-v-right-refuse-or-stop-work-where-health-and-

safety-danger

• You can force an employee to stay home if they refuse to self-isolate as employers have the

right to provide a safe and hazard free work environment.

• You are not required to pay employees if they are not able to come to work because of the

Pandemic. Some may be able to work from home and in these instances, this should be

temporarily accommodated if reasonable and they can adequately perform their duties. If

employees are supervising young children during this time, then work from home must be

discussed and it may not be a feasible arrangement and you can refuse work from home.

You must be consistent for all who are in the same situation.

• In Ontario employers do have to accommodate to the point of undue hardship for

childcare. If as the employer you are asking the employee to come in to work because the

workplace is safe, and you have taken all reasonable precautions and following the

government’s recommendations, then an employee would be obliged to attend work. If

they refuse, then they can take a leave of absence for purposes of caring for children. State

“Leave of Absence” on their ROE.

• Notify employees they can use sick days, banked overtime or access EI Sick Leave or EI

layoff.

pg. 20

How to complete ROE’s

• When preparing the ROE use code “Illness/injury” if they have actual illness or an

employee has tested positive or an employee has travelled and now in self-isolation.

• Use Code “Leave of Absence” if the employee making a personal choice to distance

themselves out of an abundance of care. See also Economic Response Plan.

• You will need to notify the employee of the layoff and issue a Record of Employment

(ROE). Use the reason code “shortage of work”. If Service Canada calls, notify it was a

result of shortage of work from the pandemic.

• When to complete ROE’s https://www.canada.ca/en/employment-social-

development/programs/ei/ei-list/reports/roe-guide/understand.html#s1_8

EI Info for Employees

Employment Insurance Sick Benefits for COVID-19

Employment Insurance (EI) sickness benefits provide up to 15 weeks of income replacement and

is available to eligible claimants who are unable to work because of illness, injury or quarantine,

to allow them time to restore their health and return to work. Canadians quarantined can apply

for Employment Insurance (EI) sickness benefits.

If you are eligible, visit the EI sickness benefits page to apply.

https://www.canada.ca/en/services/benefits/ei/ei-sickness.html

o Service Canada is ready to support Canadians affected by COVID-19 and placed in

quarantine, with the following support actions:

o The one-week waiting period for EI sickness benefits will be waived for new claimants who

are quarantined so they can be paid for the first week of their claim

o Establishing a new dedicated toll-free phone number to support enquiries related to

waiving the EI sickness benefits waiting period

o People claiming EI sickness benefits due to quarantine will not have to provide a medical

certificate

o People who cannot complete their claim for EI sickness benefits due to quarantine may

apply later and have their EI claim backdated to cover the period of delay

o To apply click here: https://www.canada.ca/en/services/benefits/ei/ei-sickness/apply.html

Important: If you are directly affected by the COVID-19 because you are sick or quarantined and

you have not yet applied for EI benefits, please submit your application before contacting Service

Canada. This will allow us to better serve you and prevent delays in establishing your claim.

If you have already completed the application for EI sickness benefits whether you are sick or

quarantined and would like to have the one-week waiting period waived, call the new toll-free

phone number below. It is important to note that no other request will be actioned on this phone

line. We will take action only for sick or quarantined clients affected by the COVID-19 for which

the application for sickness benefits has been filed.

pg. 21

Telephone: 1-833-381-2725 (toll-free)

Teletypewriter (TTY): 1-800-529-3742

If you are experiencing symptoms such as cough, fever, difficulty breathing or you are in self-

isolation or quarantine, do not visit or enter any Service Canada office. As an alternative, you may

access our services online or by calling 1 800 O-Canada.

How much will I receive?

For most people, the basic rate for calculating EI benefits is 55 percent of your average insurable

weekly earnings, up to a maximum amount of $573 a week. Please note, in most cases EI Sick will

be moved to CERB during this time.

Layoff and EI Shortage of Work for COVID-19

The COVID-19-related changes to the EI system announced this month will speed up access to

sickness benefits, but they will not change who qualifies for EI in the first place.

According to the Government of Canada, you qualify for regular EI if you:

o Were employed in insurable employment

o Lost your job through no fault of your own

o Have been without work and without pay for at least seven consecutive days in the last 52

weeks

o Have worked for the required number of insurable employment hours in the last 52 weeks

or since the start of your last EI claim, whichever is shorter

o Are ready, willing and capable of working each day

o Are actively looking for work.

How do you apply for EI Shortage of Work after Layoff?

Apply for regular EI here, using a record of employment and other personal documentation. Note:

It can take up to 60 minutes to fill out the online forms.

Other Breaks for Employers (Health Tax, Interest and Penalty Relief, Regional

Opportunities Investment Tax Credit, Postponing Planned Property Tax

Reassessment, and Summary of Measures)

Click here to learn more about these tax measures or reach out to one of our Tax managers at

RLB.

https://budget.ontario.ca/2020/marchupdate/annex.html

pg. 22

WSIB Financial Relief Package

WSIB announced a financial relief package worth up to $1.9 billion to help support Employers

through this difficult time while protecting coverage for people with work related injuries or

illness.

How the financial relief package works

The financial relief package allows businesses to defer premium reporting and payments until

August 31, 2020. Businesses who report and pay monthly, quarterly or annually based on their

insurable earnings are eligible for this deferral.

No interest will accrue on outstanding premium payments and no penalties will be charged during

this six-month deferral period.

Receiving financial relief

All Ontario businesses covered by workplace insurance are automatically eligible to receive relief.

You do not need to apply for deferment of your premium payments or take any further action to

receive relief.

You can choose to continue to report and pay on a monthly, quarterly or annual basis. You can

also report now and defer payment until later.

See more about this here.

RLB is here to help

If you need additional information on how to create an individualized plan for your business,

please reach out to the HR team at RLB at hr@rlb.ca or call and ask for our HR Consultants.

This document was prepared by HR experts at RLB for the purpose of client guidance. However,

given the fluid nature of the Government legislation and frequent changes we advise that you

ensure you are referring to the most recent copy of this document. [September 17, 2020]