Work-Sharing program

• Application for a Work-Sharing Agreement, EMP5100.
• Work-Sharing Unit Attachment A, EMP5101.
• A recent CRA payroll deductions account (RP) document that shows the legal business name, legal business address, and CRA payroll account number.

Who is eligible?

• Private businesses.
• Publicly held companies.
• Certain non-profit organizations.
• Non-profit and charitable organizations experiencing a reduction in revenue levels as a direct or indirect result of the tariffs.
• Cyclical or seasonal employers under tariffs special measures.

Who is not eligible

• Public sector employers, including government or publicly owned corporations.
• Self-employed individuals.
• Employers experiencing a labour dispute.
• Employers undergoing restructuring.
• Employers experiencing a cyclical or seasonal shortage of work, or whose decrease in available work is due to an increase in the number of employees or business decisions to increase efficiencies or profits by reducing staffing levels.

• Service Canada checks whether the application meets the Work-Sharing eligibility criteria, whether the employer statements are valid, and whether all required documents and forms were submitted.
• The Program Officer conducts a cost analysis comparing the cost related to temporary layoffs and the cost of the proposed Work-Sharing agreement, and a social/community impact assessment.
• To recommend approval, the Program Officer must conclude that Work-Sharing is the appropriate program to address the work reduction, there is a reasonable expectation that participating employees will return to normal working hours by the end of the agreement, and supporting information is on file.

• Create a GCOS account if you do not already have one, using your organization's CRA payroll deductions (RP) business number and verifying your identity.
• Apply through Grants and Contributions Online Services (GCOS) if possible.
• When applying online, complete the application form in GCOS, upload your supporting documents, and upload Attachment A: Work-Sharing Unit (EMP5101).
• If you cannot use GCOS, complete EMP5100, EMP5101, and a recent CRA payroll deductions account (RP) document showing your legal business name, legal business address, and CRA payroll account number, then submit by email or mail.
• Send the application package to your Regional Work-Sharing Unit and copy the employer representative, employee representative, and, if applicable, the union representative.
• After you submit in GCOS, you will receive a tracking number and an acknowledgement email.

• Service Canada assesses the application to confirm that it meets the eligibility criteria, that the employer statements are valid, and that all required documents and forms were submitted.
• Service Canada acknowledges receipt of the application, and a Program Officer informs all parties of the application status; approval or refusal decisions are provided in writing.
• If the application is approved, the parties sign the Work-Sharing agreement, and the employer must provide documentation required by the Canada Employment Insurance Commission, including copies of sales and production figures and payroll records.
• Employers must complete a utilization report every week during the agreement and submit it through Data Gateway or by courier.
• If the application was submitted by paper, the employer must scan the fully signed agreement to PDF and email it to the Service Canada program officer, and retain the original signed document for 6 years after the agreement is terminated.