Top-ups for maternity/parental/adoption leave and caregiver leave

Supplemental Unemployment Benefit (SUB) plans for maternity, parental (including adoption), or caregiving benefits (including compassionate care, family caregiver benefit for children, and family caregiver benefit for adults) do not have to be registered with Service Canada.

The top-up amounts are not considered as earnings and are not deducted from the employees’ EI benefits when the following requirements are met:

• when the payment is added to the employee’s EI weekly benefits, the combined amount does not exceed the employee’s normal weekly earnings from employment— 100% of gross salary, and
• the payment is not used to reduce other accumulated employment benefits such as banked sick leave, vacation leave credits, or severance pay.