Payroll Supports
COVID-19 PAID SICK LEAVE PROGRAM
This Program applies to workers who miss less than 50% of their scheduled work time in a
one-week period. Employees and self-employed workers who test positive for COVID-19, and are
directed to self-isolate for 50% or more of their work week, may be eligible for the federal Canada
Recovery Sickness Benefit: https://www.canada.ca/en/revenue-agency/services/benefits/recoverysickness-benefit.html
Review the At-A-Glance document for additional details.
Canada Emergency Wage Subsidy (CEWS)
As a Canadian employer who has seen a drop in revenue during the COVID-19 pandemic, you may be eligible for a subsidy to cover part of your employee wages. This subsidy will enable you to re-hire workers, help prevent further job losses, and ease your business back into normal operations.
On April 19, 2021, the Government announced their proposed budget which includes extending the Canada Emergency Wage Subsidy.
Work-Sharing Program (Temporary Measures for COVID-19)
The Government of Canada has put in place Work-Sharing (WS) temporary special measures for employers affected by the downturn in business due to COVID-19.
Canadian Payroll Association
Payroll and COVID-19
Employment Insurance – Record of Employment
If your employees are directly affected by the coronavirus (COVID-19) and they are no longer working, you must issue a Record of Employment (ROE).
When the employee is sick or quarantined, use code D (Illness or injury) as the reason for separation (block 16). Do not add comments.
When the employee is no longer working due to a shortage of work because the business has closed or decreased operations due to coronavirus (COVID-19), use code A (Shortage of work). Do not add comments.
When the employee refuses to come to work but is not sick or quarantined, use code E (Quit) or code N (Leave of absence), as appropriate. Avoid adding comments unless absolutely necessary.
