雇用自已的亲人,能否申请EI?
有悄悄话里,有TZ问到“
雇用自已的亲人,能否申请EI”?
看看政府是怎样规定的:
Hiring a family member or a related person
Under the
Employment Insurance Act,
employees who are related to their employer (individual or corporation) might not be in an insurable employment. This means that they would not have EI premiums deducted from their pay and would not be able to get EI benefits.
There are several ways employees are considered to be related to the employer. They can be related by marriage (including common-law relationship), adoption, or by blood (for example, parents, brothers, sisters, or children). They can also be related to a corporation if they are related to a person or group of persons that control the corporation.
Note
This does not mean the employment of a family member is automatically not insurable.
An employee that is related to the employer can be in an insurable employment if
it is reasonable to conclude that the employer would have hired a non-related person under a similar agreement (contract of employment).
You have to look at all the circumstances of the employment to see if someone else would have been hired under a similar contract of employment. The circumstances that are looked at include:
- remuneration;
- terms and conditions of the employment, such as the hours of work;
- length or duration of the employment;
- nature of the work being done by the employee; and
- importance of the work being done.
If you are still not sure if you should deduct EI premiums, you can
request a ruling up until June 30 of the year following the year in which the employment occurred.
If you have already deducted EI premiums and you think you shouldn't have, you can request a refund of the EI premiums. Normally this requires that we
complete a ruling. You must make your request for a refund
no later than three years after the end of the year in question.
Example
You deducted EI premiums in 2007 and the employment was not insurable, you could get the premiums refunded up until the end of 2010.
关键看雇主与雇员之间的工作间隔关系(arm's length relationship)是怎样的?再看看:
Meaning of "not dealing at arm's length" for purposes of the Employment Insurance Act (EIA)
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Related persons
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When the employer (individual or corporation) and the employee are related to each other (related persons), they are deemed not to deal with each other at arm's length according to the ITA. Therefore, any employment between related persons is considered to be not insurable.
However, the EIA contains a provision (paragraph 5(3)(b)) to make such employment insurable if the CRA is satisfied (when considering all the circumstances of the employment) that it is reasonable to conclude that the parties would have entered into a substantially similar employment if they had been dealing with each other at arm' length.
In that case, the CRA will determine that the parties are dealing at arm's length and the employment is insurable (unless it is non-insurable or excluded under another provision of the EIA).
How is it decided that an employee and an employer are not dealing with each other at arm's length
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Generally, the following four factors are examined when looking at all the circumstances of employment:
Remuneration Paid
Terms and Conditions of Employment
Duration of Work Performed
Nature and Importance of the Work Performed