Workforce Sharing Agreement

16. Oktober 2021

The WS program is designed to help employers and employees avoid layoffs when the normal level of business activity that is beyond the employer`s control is temporarily reduced. The program is available to federally and provincially regulated employers. The WS program provides income support to employees eligible for Employment Insurance („EI“) benefits who work a temporarily reduced work week while their employer recovers. The WS Program creates a tripartite agreement with the Employer, Employees and Service Canada (the „WS Agreement“). The concept of employee sharing is based on an employment contract signed by one employee and two or more employers. Thus, there is an employment relationship between the persons concerned and the employee for all employers. The explanation of the Labour Code characterizes the division of employees as a particular form of part-time work in which an employee performs the same work for several employers – as provided for in article 195 of the Labour Code. In concrete terms, this means that only one job profile is specified in an employment contract and that all employers can request tasks that correspond to the scope of this job description, but not beyond. The parties may determine for which employer the employee must work during certain hours of the workday.

From the employer`s point of view, such an executive is considered part-time work, since none of the employees is considered a full-time employee. Different payment methods can affect the calculation of Social Security and the payment of personal income tax (IIT). If the temporary employer pays the salary directly to the co-employee, he is responsible for the deduction and deduction of the IIT, which affects the amounts due and the calculation of social security contributions. In addition, the temporary employer of shared employees must be careful when recovering labor costs from the employees` permanent employer – if profits are derived from this labor-sharing agreement, there is a risk that the agreement will be considered unlicensed shipping work and may be subject to administrative penalties and fines. .

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