Unemployment Insurance (Collection of Premiums) Regulations — 7
7 (1) Where the pay period of an insured person is a pay week, the insurable earnings for the pay week shall be allocated to, and the premiums shall be payable in respect of, the week in which the ending date of the pay week occurs or in the week in which separation from employment occurs, as the case may be. Where Pay Period Is a Multiple of a Pay Week (2) Where the pay period of an insured person is a multiple of a pay week, his earnings during the pay period shall be allocated and the employee’s premiums thereon be calculated in accordance with the following rules: (a) where the insured person has earnings in each pay week that ends in the pay period and the person’s total earnings for that pay period are not less than the minimum insurable earnings for that pay period, the total earnings shall be allocated equally to the pay weeks that end in the pay period, and the amount of the employee’s premiums payable shall be determined on the basis of the earnings in that pay period; (b) where the total earnings for the pay period are less than the minimum insurable earnings for that pay period, the earnings in each pay week that ends in the pay period that are not less than the minimum weekly insurable earnings shall be allocated to that pay week, and the amount of the employee’s premiums payable shall be the aggregate of the premiums determined on the basis of the earnings allocated to each pay week that ends in the pay period; and (c) where the total earnings for the pay period are not less than the minimum insurable earnings for that pay period and the insured person has no earnings in any one pay week that ends in the pay period, the earnings in each pay week that are not less than the minimum weekly insurable earnings shall be allocated to that pay week, and the amount of the employee’s premiums payable shall be the aggregate of the premiums determined on the basis of the earnings allocated to each pay week that ends in the pay period. Where Pay Period Is Semi-Monthly or Monthly (3) Subject to these Regulations, where earnings of an insured person are calculated on the basis of a semi-monthly or monthly pay period, his insurable earnings shall be allocated for the purpose of paragraph (4)(a), (a) in the case of an insured person who has earnings in each week and part thereof in a semi-monthly pay period, to 2 1/6 weeks; and (b) in the case of an insured person who has earnings in each week and part thereof in a monthly pay period, to 4 1/3 weeks. (4) Where the pay period of an insured person is semi-monthly or monthly, his earnings during the pay period shall be allocated and the employee’s premiums thereon shall be calculated in accordance with the following rules: (a) where the insured person has earnings in each pay week in the pay period, and in the case of a pay week not falling completely within that pay period, has earnings in the part of the pay week that falls within that pay period, and the person’s total earnings for the pay period are not less than the minimum insurable earnings for that pay period, the earnings in each pay week or part thereof that falls within the pay period shall be allocated in accordance with subsection (3), and the amount of the employee’s premiums payable shall be determined on the basis of the earnings in that pay period; (b) where the total earnings for the pay period are less than the minimum insurable earnings for that pay period, the earnings in each pay week or part thereof that falls within the pay period that are not less than the minimum weekly insurable earnings shall be allocated to that pay week, and the amount of the employee’s premiums payable shall be the aggregate of the premiums determined on the basis of the earnings allocated to each pay week or part thereof that falls within the pay period; and (c) where the total earnings for the pay period are not less than the minimum insurable earnings for that pay period and the insured person has no earnings in any one pay week or