Supplementary unemployment benefit plan administration

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Supplementary unemployment benefit plan administration

For employers and trustees on how to administer a supplementary unemployment benefit plan.


Services and information


Register a supplementary unemployment benefit plan

Requirements to register a supplementary unemployment benefit plan under the Income Tax Act


Contributing to a supplementary unemployment benefit plan

Who can contribute, contribution limits, and deductibility


Amend a supplementary unemployment benefit plan

What to do if changes are made to plan terms after registration has been approved


Payments from a supplementary unemployment benefit plan

Types of payments that are permitted


Reporting and filing for a supplementary unemployment benefit plan

Reporting and filing obligations for employers and trustees


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2020-03-25