Parental leave

When an employee leaves for maternity, paternity, or adoption leave, you should follow the steps under What should you do if an employee has an interruption of earnings?

If you pay your employee an amount in addition to the amount of benefit they receive, also called top-up amounts, do not deduct employment insurance premiums. However, you have to deduct CPP contributions and income tax, and report it on a T4 slip with the employment income.

Related topics

• Service Canada - Employment Insurance Maternity and Parental Benefits