MSI (Mohawk Self-Insurance)
MSI is workplace insurance for your employees which covers on-reserve, on-the-job bodily injury only. The employer pays the monthly MSI premium. Non-Native employees are eligible for this insurance if they work on the Territory of Kahnawà:ke. Contact the Mohawk Council of Kahnawà:ke at 450-638-0500 to register your employees or for more information.
EI (Employment Insurance) Benefits
A first-time claimant must work a minimum of 910 hours to be eligible to receive employment benefits. For a second application claim, 560 hours are needed, which is about 16 weeks at 35 hours per week. Applications for EI benefits could either be completed on-line at www.servicecanada.gc.ca or made in person. The address of the office in Chateauguay is: Chateauguay Service Canada Centre, 245 St. Jean Baptiste Blvd, Room 101, Chateauguay, Quebec, J6K 3C3, and their fax number is 450-691-4247. The applicant should apply for benefits no later than 4 weeks from the last day worked, otherwise they will experience delays in the processing of their claim and receiving their benefits. Service Canada’s Employment Insurance telephone information service number is 1-800-206-7218. To apply for EI benefits, the applicant will need their ROE, their Social Insurance Number, picture proof of their identity, the address of their bank and a void cheque sample for automatic deposit.
Calculating EI Rates for Employee Source Deductions
Revenue Canada’s Employment Insurance (EI) rates* change on January 1st of each year. As the employer, you withhold a portion of your employee’s salary plus you contribute 1.4 times that amount and remit the total to Revenue Canada. Here is the formula for EI calculation: EI = (gross salary x *% = z) + (z x 1.4) = total amount remitted to Revenue Canada. For EI premium rates, maximums and other details, refer to www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/clcltng/ei/hstrc-eng.html.
The EI rates for 2013 and calculating instructions are as follows: Revenue Canada’s EI rate for 2013 is 1.52%. In Québec, the maximum annual insurable earnings are $47,000; the maximum annual employee premium is $720.48 and the maximum annual employer premium is $1,008.67. We’ll calculate the formula based on a gross salary amount of $400 per week.
EI = ($400 x 1.52% or $400 x .0152 = $6.08) + ($6.08 x 1.4 = $8.51)
EI = $6.08 + $8.51 = $14.59
$6.08 is the employee’s weekly EI contribution which you withhold from his gross salary. Therefore, his net salary after you deduct his EI contribution would be $393.00 per week.
$8.51 is the employer’s weekly contribution to Revenue Canada that the employer must contribute from their own pocket for the employee’s EI benefit.
The total of the two above amounts, $14.59, is what the employer submits to Revenue Canada so that your employee will be eligible to collect employment benefits if he is laid-off. If the month has four weeks, then $14.59 x 4 = $58.36 is what you submit; if the month has five weeks, then $14.59 x 5 = $72.95 is what you submit. Monthly payments of this Employee Source Deduction can be made directly with the teller at the Caisse Populaire.
QPIP (Quebec Parental Insurance Program) Benefits
QPIP provides employees with benefits for maternity, paternity, parental and adoption. To apply for benefits, the employee should call 1-888-610-7727 or www.rqap.gouv.qc.ca to apply on-line.
Calculating QPIP Rates for Employee Source Deductions
Revenu Québec’s Parental Insurance Plan (QPIP) premium rates change on January 1st of each year. As the employer, you withhold a portion of your employee’s salary plus you contribute a percentage of the employee’s salary, add the two amounts together and remit it to Revenue Québec on a monthly basis. Here is the formula for QPIP calculations, with (a) being the employee’s premium percentage rate and (b) being the employer’s premium percentage rate: QPIP = (employee’s gross salary x a) + (employee’s gross salary x b) = total amount remitted to Revenu Québec. For QPIP premium rates, maximums and other details, refer to www.revenuquebec.ca/en/entreprise/retenues/methode_calcul/.
The QPIP rates for 2013 and calculating instructions are as follows: Revenu Québec QPIP employee premium rate for 2013 is 0.559%; employer premium rate is 0.782%. In Québec, the maximum annual insurable earnings are $67,500; the maximum annual employee premium is $377.33 and the maximum annual employer premium is $527.85. We’ll calculate the formula based on a gross salary amount of $400 per week.
QPIP = ($400 x 0.559% or $400 x .00559 = $2.24) + ($400 x .00782 = $3.13)
QPIP = $2.24 + $3.13 = $5.37
$2.24 is the employee’s weekly QPIP contribution which you withhold from his gross salary. Therefore, his net salary after you deduct his EI plus his QPIP contribution would be $400 – $6.08 = $393.00 – $2.24 = $390.76 per week.
$3.13 is the employer’s weekly contribution to Revenu Québec that the employer must contribute from their own pocket for the employee’s QPIP benefit.
The total of the two above amounts, $5.37, is what the employer submits to Revenu Québec so that your employee will be eligible to collect benefits for maternity, paternity, parental and adoption. If the month has four weeks, then $5.37 x 4 = $21.48 is what you submit; if the month has five weeks, then $5.37 x 5 = $26.85 is what you submit. Monthly payments of this Remittance of Source Deductions and Employer Contributions can be made directly with the teller at the Caisse Populaire.