Unemployment Insurance (Collection of Premiums) Regulations — 4
4 (1) No employee’s premium is payable in respect of earnings in a pay period from excepted employment. (2) The amount of premiums payable pursuant to the Act and these Regulations in respect of insurable earnings shall be determined in accordance with the rules set out in these Regulations. (2.1) Subject to subsection (2.3), the amount of an employee’s premium to be deducted by an employer from any insurable earnings in a pay period shall be determined as follows: (a) the ranges of insurable earnings used for determining the employee’s premium payable on those earnings shall begin at $0.50 and be increased by increments of (i) $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33 and $0.34 in recurring cycles for the succeeding ranges of insurable earnings up to $3,880.50, (ii) $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34 and $0.34 for the next fifty-six ranges of insurable earnings up to $3,899.49, and (iii) $0.50 and $0.01 for the last two ranges of insurable earnings from $3,899.50 to $3,900; and (b) the insurable earnings shall be multiplied by the rate of premium fixed pursuant to section 48 or 48.1 of the Act. (2.2) Where a product obtained pursuant to paragraph (2.1)(b) contains a fraction of a cent, the product shall be rounded to the nearest whole cent or, if that product is equidistant from two whole cents, to the higher thereof. (2.3) An employee’s premium shall not exceed the premium payable on maximum insurable earnings in respect of a pay period as determined in accordance with sections 5, 8 and 9. (3) Subject to subsections (3.1), (3.11) and (4), every employer shall remit the employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the 15th day of the month following the month in which the employer paid to the insured person remuneration or other insurable earnings in respect of which premiums were required to be deducted or paid thereunder. (3.1) Subject to subsection (3.11), where the average monthly withholding amount of an employer for the second calendar year preceding a particular calendar year is (a) equal to or greater than $15,000 and less than $50,000, the employer shall remit the employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General (i) in respect of remuneration or other insurable earnings paid before the 16th day of a month in the particular calendar year, on or before the 25th day of the month, and (ii) in respect of remuneration or other insurable earnings paid after the 15th day of a month in the particular calendar year, on or before the 10th day of the following month; or (b) equal to or greater than $50,000, the employer shall remit the employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the third day, not including a Saturday or a holiday, after the end of the following periods in which remuneration or other insurable earnings were paid, (i) the period beginning on the first day of a month in the particular calendar year and ending on the 7th day of the month, (ii) the period beginning on the 8th day of a month in the particular calendar year and ending on the 14th day of the month, (iii) the period beginni