Employment Insurance Regulations (SOR/96-332)

76.04 The employee’s and employer’s premiums payable under sections 67 and 68 of the Act, respectively, shall be reduced as provided by section 76.05 if the payment of provincial benefits to insured persons under a provincial plan would have the effect referred to in subsection 69(2) of the Act in respect of benefits payable to those persons under section 22 or 23 of the Act.

76.041 [Repealed, SOR/2010-301, s. 2]

76.05 The premium reduction to be applied to employer’s and employee’s premiums shall be calculated by applying the premium reduction rate determined in accordance with section 76.06.

• 76.06 (1) The premium reduction rate for a year is the rate determined by subtracting the rate determined under paragraph (b) from the rate determined under paragraph (a) and by rounding off the difference in accordance with section 66.4 of the Act:

  • (a) the rate determined by adding the following results, namely,

    • (i) the result obtained by dividing the estimated total amount of all benefits that will be paid under sections 22, 23, 152.04 and 152.05 of the Act in respect of that year to all claimants who are not covered by a provincial plan or any other similar plan established under a provincial law by the sum of the estimated total amount of insurable earnings in that year multiplied by 2.4 and the estimated amount of self-employed earnings in that year, taking into consideration the maximum yearly insurable earnings for the year as calculated under section 4 of the Act, of self-employed persons who have entered into — or will enter into during that year — an agreement under section 152.02 of the Act, of all persons who are not covered by such a plan, and

    • (ii) the result obtained by dividing the estimated total amount of the variable administrative costs that will be incurred in that year to provide benefits under sections 22, 23, 152.04 and 152.05 of the Act to all claimants who are not covered by a provincial plan or any other similar plan established under a provincial law by the sum of the estimated total amount of insurable earnings in that year multiplied by 2.4 and the estimated amount of self-employed earnings in that year, taking into consideration the maximum yearly insurable earnings for the year as calculated under section 4 of the Act, of self-employed persons who have entered into — or will enter into during that year — an agreement under section 152.02 of the Act, of all persons who are not covered by such a plan; and

  • (b) the rate determined by adding the following results, namely,

    • (i) the result obtained by dividing the estimated total amount of all benefits that will be paid under sections 22, 23, 152.04 and 152.05 of the Act in respect of that year to all claimants who are covered by a provincial plan or any other similar plan established under a provincial law by the sum of the estimated total amount of insurable earnings in that year multiplied by 2.4 and the estimated amount of self-employed earnings in that year, taking into consideration the maximum yearly insurable earnings for the year as calculated under section 4 of the Act, of self-employed persons who have entered into — or will enter into during that year — an agreement under section 152.02 of the Act, of all persons who are covered by such a plan, and

    • (ii) the result obtained by dividing the estimated total amount of the variable administrative costs that will be incurred in that year to provide benefits under sections 22, 23, 152.04 and 152.05 of the Act to all claimants who are covered by a provincial plan or any other similar plan established under a provincial law by the sum of the estimated total amount of insurable earnings in that year multiplied by 2.4 and the estimated amount of self-employed earnings in that year, taking into consideration the maximum yearly insurable earnings for the year as calculated under section 4 of the Act, of self-employed persons who have entered into — or will enter into during that year — an agreement under section 152.02 of the Act, of all persons who are covered by such a plan.

• (2) Actuarial estimates shall be used to determine the estimated amounts referred to in subsection (1).

• (3) The results referred to in paragraphs (1)(a) and (b) shall be determined having regard to the same factors as those set out in section 66 of the Act.