Paid Sick Leave Rebate for employers and self-employed

  • About the program
  • Employers
  • If you're self-employed

The Paid Sick Leave Rebate for employers and people who are self-employed provides up to 10 days’ wages for workers who are sick with COVID-19.

The Paid Sick Leave Rebate program helps Yukoners prioritize their health and reduce the spread of the COVID-19 virus.

We must receive the application and supporting documentation within 30 days of the claimed sick leave period.


  1. About the program

    How long does the program run?

    The program runs until March 31, 2023.

    What does the program cover?

    You may be eligible to receive up to 10 days' wages as:

    • an employer, for your full-time or part-time workers; or
    • a self-employed person.


    You may be eligible if you or your employee:

    • stay at home; and
    • cannot work because of testing positive for COVID-19.

    What does the program not cover?

    This program does not provide rebates for the following:

    • Businesses bringing workers into the territory.
    • Workers who have available sick leave benefits through their employer. Workers are required to use all employer-paid sick leave before accessing the Paid Sick Leave Rebate program.
    • Workers who are receiving wages during the sick leave period for reasons other than sick leave – for example wages from the Yukon Workers' Compensation Health and Safety Board or wages for vacation pay.
    • Overtime as defined by the Yukon Employment Standards Act.
    • Workers who have scheduled hours that are beyond the average daily hours of the previous 4 weeks.
    • Wages beyond the maximum wage rate as set by Yukon Workers' Compensation Health and Safety Board for 2020 which is $378.13.
    • Workers who have been employed by the business for less than 2 weeks.

    How many times can a worker qualify for the rebate?

    From October 1, 2021, to March 31, 2023, workers are eligible for a total of 10 days paid sick leave. Workers cannot carry over unused sick days from the previous program intakes.

    We must receive the application and supporting documentation within 30 days of the claimed sick leave period.


  2. Employers

    Who's eligible?

    Employers are eligible to apply if their employees and business are Yukon-based. Yukon-based businesses are those that meet 3 of the following:

    • has an office with a physical address in the Yukon;
    • is subject to the Yukon Income Tax Act;
    • is registered as per the Business Corporations Act or the Partnership and Business Name Act, where applicable; and
    • has a valid municipal business licence where applicable.
       

    The employee must:

    • be a Yukon resident with a valid Yukon health care card; and
    • have worked in the Yukon for at least 180 days prior to the 1st day of leave.

    Ineligible applicants

    This rebate is not available to:

    • the Government of Yukon and its corporations;
    • the Government of Canada and its corporations;
    • Yukon First Nation governments; 
    • municipalities; or
    • commission-based employees.

    What does the rebate cover?

    The rebate covers a maximum total of 10 days of regular wages per employee. This does not include overtime, benefits, payroll taxes or deductions. This number of days allows for sick leave due to COVID-19.

    These paid sick leave days will apply only after all existing employer-provided paid sick leave for the employee is exhausted.

    You can submit multiple Paid Sick Leave Rebate applications totalling up to 10 days during the intake period, if needed.

    The maximum daily rebate is $378.13 per employee.

    Does the employee need a doctor's note?

    The employee does not need to supply a doctor’s note to the Government of Yukon.

    Does the employee need proof of a positive COVID-19 test result?

    The employee must declare to the employer that they’ve received a positive COVID-19 test result. The employer does not need to submit proof of the positive test to the Government of Yukon.

    How long will the rebate program be in effect?

    The program will run until March 31, 2023.

    You must submit the application and supporting documentation within 30 days of the claimed sick leave period.

    How the program works

    1. The employee informs their employer that they need to take leave because they've tested positive for COVID-19.
    2. The employee uses up the paid sick leave available through their employer.
    3. The employee informs their employer if they require additional paid sick leave beyond the sick leave provided in their employment contract.
    4. The employee declares that they've received a positive COVID-19 test result.
    5. The employer approves and pays the employee’s wages for hours that exceed the employer-provided paid sick leave.
    6. The employer applies for the Paid Sick Leave Rebate to cover the exceeded hours based on the employee's missed scheduled hours, excluding overtime.
    7. The Paid Sick Leave Rebate program reimburses the employer for the sick leave amount they paid. The maximum is $378.13 per employee per day for 10 work days.

    What employers need to apply

    Make sure you have these documents before you apply:

    • A current copy of your Yukon business licence, or equivalent, to identify the location of your business.
    • A copy of:
      • the employee’s paystub identifying a separate line item for the sick leave hours you've paid out that exceed your contract with the employee; and
      • the paystub previous to that.
    • We may ask you for the employee’s timesheet and schedule for the leave period.

    Other considerations

    • Employers must comply with the Employment Standards Act.
    • Hours must be based on the employee’s scheduled hours and not include overtime. We may determine average hours for the sick leave period based on the previous 4 weeks of working hours.
    • Hours per day cannot exceed 8.
    • You must record the sick leave hours we reimburse as a separate pay category on the paystubs.
    • The business name must be registered and in compliance with the Government of Yukon's Corporate Affairs Branch.

    How to apply

    You can only apply to the program online.

    We are currently receiving a high volume of applications. There may be delays in processing your application. Thank you for your patience.

    Employers: apply for the Paid Sick Leave Rebate


  3. If you're self-employed

    Who can apply

    Self-employed people can apply if they:

    • are Yukon-based;
    • have a valid Yukon health care card;
    • have worked in the Yukon for at least 180 days prior to the 1st day of leave; and 
    • need time off work because they've tested positive for COVID-19.

    What the rebate covers

    The rebate program covers a maximum of 10 days of documented average daily earnings.

    If you are not able to prove Gross Self-Employment Income, the maximum daily rate will be set to the 2020 maximum Employment Insurance rate of $114.60 per day.

    The maximum rebate is $378.13 per day.

    You can submit multiple Paid Sick Leave Rebate applications totalling up to 10 days, if needed.

    Do we need to see a doctor's note?

    No, we do not require a doctor's note.

    Do you need to submit proof of a positive COVID-19 test result?

    You need to declare on the application that you’ve received a positive COVID-19 test result. You do not need to submit proof of the positive test to the Government of Yukon.

    How long will the rebate program be in effect?

    The program will run until March 31, 2023.

    You must submit your application and supporting documentation within 30 days of the sick leave period you're claiming for.

    Prepare your application

    Before you apply, make sure you have:

    • a copy of your most recent Notice of Assessment from Canada Revenue Agency;
    • a copy of the Income and Tax Benefit Return that provides evidence of Self-Employment Income (line 13500);
    • a copy of your business licence or equivalent; and
    • proof of your office location (such as a utility bill or lease).

    Apply online

    You can only apply to the program online.

    We are currently receiving a high volume of applications. There may be delays in processing your application. Thank you for your patience.

    Self-employed: apply for the Paid Sick Leave Rebate


Contact 

For more information, email ecdev@yukon.ca, or phone 867-456-3803, toll free in the Yukon 1-800-661-0408, extension 3803.