Summary of Issue: From Employer

Decision 63219 Full Text of Decision 63219

The employer credits his employees with $10.00 per week worked that they can use to buy a health plan or to cover medical expenses during the year. What has not been taken is paid out on severance. The Commission determined that the amount received by the claimant on termination constituted earnings which was allocated pursuant to subsection 36(9) of the EIR. The Umpire stated that to fall within the exception provided in paragraph 35(7)(b) of the Regulations, the moneys must have been paid under a sickness or disability wage-loss indemnity plan. He concluded that, in this case, there was no evidence that a plan was in place or that the moneys were paid to indemnify the claimant for loss of wages and confirmed the Commission's decision.

Decision 14629 Full Text of Decision 14629

I do not agree that the plan cannot be an indemnity plan because payments do not come from an insurance company but from the United Church, the employer, or because the plan describes itself as not insurance in the strictest sense.

Decision A-0432.78 Full Text of Decision A-0432.78

Claimant's salary topped up under company policy without any legal or moral obligation to do so. The Umpire found that reg. 58(4) and (11) do not apply. Implicitly concurred in by FC when it resorted to reg. 58(18)(b). There was a transaction between claimant and employer.