Canada Emergency Wage Subsidy (CEWS)

What the changes are:

Calculation details for claim periods 11 to 13 are now available.

January 2021 changes:

Changes to CEWS as of January 6, 2021:

• details for claim periods 11 to 13 (December 20, 2020, to March 13, 2021):
  • the maximum top-up subsidy rate is 35%
  • the maximum subsidy amount for employees on leave with pay is $595
  • the base revenue drop comparison months for period 11 will be the same as period 10

November 2020 changes:

Changes to CEWS as of November 19, 2020 (Bill C-9):

• the subsidy is extended to June 2021
• the maximum subsidy rate for periods 8 to 10 will remain at 65% (40% base rate + 25% top-up)
• beginning in period 8, the top-up rate and base rate are is now calculated using the same one-month revenue drop
  • for periods 8 to 10, use the new top-up calculation or the previous 3-month average drop, whichever works in your favour
• the deadline to apply is January 31, 2021, or 180 days after the end of the claim period, whichever comes later
• starting in period 9, the calculation for employees on leave with pay now aligns better with EI benefits
• you can now calculate pre-crisis pay (baseline remuneration) for employees who were on certain kinds of leave, retroactive to period 5
• the Canada Emergency Rent Subsidy (CERS) has been introduced for businesses, non-profits, and charities

July 2020 changes:

Changes to CEWS as of claim period 5 (Bill C-20):

• the subsidy rate varies, depending on how much your revenue dropped
• if your revenue drop was less than 30% you can still qualify, and keep getting the subsidy as employees return to work and your revenue recovers
  • for periods 5 and 6, if your revenue dropped at least 30%, your subsidy rate will be at least 75%, up to a maximum of $847/week per eligible employee
• employers who were hardest hit can qualify for a higher amount
• employees who were unpaid for 14 or more days can now be included in your calculation
• use the current period’s revenue drop or the previous period’s, whichever works in your favour

Periods 1 to 4:

For claim periods 1 to 4 (Bill C-14):

• you must meet a minimum of 15% (period 1) or 30% (periods 2 to 4) revenue drop to qualify for the subsidy
• if you qualify for a period, you automatically qualify for the following period
• the subsidy rate is 75% of eligible employees’ remuneration, up to a maximum of $847/week per eligible employee
• employees who were unpaid for 14 or more consecutive days in the period can’t be included in your calculation

More Direct Section Links:

• What the changes are: Canada Emergency Wage Subsidy (CEWS)
• Who can apply: Canada Emergency Wage Subsidy (CEWS)
• Periods you can apply for: Canada Emergency Wage Subsidy (CEWS)
• Which of your employees qualify: Canada Emergency Wage Subsidy (CEWS)
• Calculate your subsidy amount: Canada Emergency Wage Subsidy (CEWS)
• How to apply: Canada Emergency Wage Subsidy (CEWS)
• After you apply: Canada Emergency Wage Subsidy (CEWS)
• Contact us about CEWS: Canada Emergency Wage Subsidy (CEWS)

Related guides

• Application guide
• FAQs – Technical guide

Reporting on outcomes

• Statistics – Claims to date
• Search for employers who received CEWS