2021 Bulletin on New Brunswick Social Legislation
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2021 Bulletin on New Brunswick Social Legislation
2021 Bulletin
on New Brunswick Social Legislation
We are proud to present the first edition of the Bulletin on New Brunswick Social Legislation. It outlines the terms and conditions
of the various federal and provincial social assistance programs in effect this year. These programs provide basic financial and
physical security for the entire population.
Over the years, SSQ Insurance has evolved in response to social changes, customer needs and the realities faced by the organizations
and individuals it insures. Through changing times, one thing has remained constant: our desire to preserve the collective spirit
and solidarity, values that have, since the very beginning, guided our actions and continue to inspire us every day.
Offering solutions that complement these public programs is one of our missions. Every day, we find innovative solutions to better
serve the interests of our plan members and customers. Pertinent and adapted products, excellent and attentive service, an
unwavering devotion to reinvention: this is how our Company continues to help its customers plan their future and protect their
financial assets throughout their lives.
With 2020 being marked by the COVID-19 pandemic and its significant impact on the economic, financial and health
fronts, this year’s edition of our bulletin includes information on the measures temporarily put in place to support
the population during this crisis. Some of these measures may thus change depending on how the health and
economic situation unfolds. It is therefore always advisable to check the updated information on the websites of
the respective ministries and agencies.
Table of Contents
1. Employment Insurance Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2. Canada Child Benefit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
3. New Brunswick Child Tax Benefit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
4. Workers’ Compensation Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
5. Employment Standards Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
6. Canada Pension Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
7. Old Age Security Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
8. New Brunswick Medicare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
9. Social Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
10. Low-Income Seniors’ Benefit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
11. Tax Impact of Group Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15Return to the Table of Contents
Employment and Social Development Canada
1. Employment Insurance Act
Canadian workers and their employers pay premiums to be eligible for coverage under the Employment Insurance Act. This coverage
allows them to receive some income in the event of job loss, parental leave or to support a critically ill family member.
Contributions
2021 2020
Yearly maximum insurable earnings $56,300 $54,200
Employee premium rate per $100 of gross insurable earnings: 1.58% 1.58%
Maximum annual employee premium $889.54 $856.36
Employer premium rate per $100 of gross insurable earnings
2.212% 2.212%
(1.4 times the employee’s contribution):
Maximum annual employer premium $1,245.36 $1,198.90
Types of Benefits
Different types of benefits are offered to Canadians depending on their personal circumstances.
Regular Benefits
Employment Insurance (EI) provides regular benefits to people who lose their jobs through no fault of their own (for example,
due to shortage of work, seasonal layoffs, etc.) and who are available for and able to work, but can’t find a job. To be eligible,
individuals must have worked between 420 and 700 hours* during the reference period.
Sickness Benefits
Sickness benefits paid to individuals who are unable to work because of sickness, injury, or quarantine. To be eligible, workers
must accumulate 600 insurable hours* and have lost more than 40% of their earnings.
Regular and Sickness Benefits
Maximum insurable annual earnings in 2021 $56,300
Waiting period before receiving benefits 7 days
Benefits 55% of the average insurable salary over the past 52 weeks
Maximum weekly benefit $596
Duration of benefits Regular
From 14 to 45 weeks, based on the unemployment rate in the region
Sickness
A maximum of 15 weeks
A Closer Look at Group Insurance
Integrated and Non-Integrated Plans
Usually, social programs are first payers. Short-term and long-term disability insurance coverage serve as a complement
to the basic protection offered by government programs.
Working While on Claim
With Working While on Claim, individuals can keep receiving part of their EI benefits and all earnings from their job. This means,
they may keep 50 cents of their EI benefits for every dollar earned, up to 90% of the weekly insurable earnings used to calculate
the benefits. Any amount earned beyond this threshold is deducted dollar for dollar from their benefits.
For more information: Employment Insurance – Working While on Claim
*Caution: Temporary COVID-19 relief measure.
SSQ Insurance
2021 Bulletin on New Brunswick Social Legislation 1Return to the Table of Contents
Variable Best Weeks
The EI benefits rate is based on the best paid weeks of the previous year. The number of weeks used in the calculation varies
from 14 to 22 depending on the unemployment rate in the economic region where the claimant resides.
For more information: Variable Best Weeks
COVID-19 Measure
Canada Recovery Benefit (CRB) for people who do not qualify for regular EI benefits
The Canada Recovery Benefit (CRB) gives income support to employed and self-employed individuals who are directly affected by
COVID-19 and are not entitled to EI benefits. Eligible individuals could receive $1,000 ($900 after taxes withheld) for a 2-week
period. If their situation continues past 2 weeks, individuals will need to apply again every 2 weeks, up to a total of 13 eligibility
periods (26 weeks) between September 27, 2020 and September 25, 2021. Specific eligibility criteria apply depending on the
circumstances of the applicants. Learn more
Temporary easing of eligibility requirements for regular benefits
Since September 27, 2020, temporary changes have been made to the eligibility requirements for EI benefits. These changes will
be in effect for one year:
• A minimum unemployment rate of 13.1% applies to all regions across Canada since August 9, 2020:
- if your region’s unemployment rate is higher than 13.1%, the higher actual rate is used to calculate benefits.
- this means you can receive at least 26 weeks of regular benefits.
• You only need 120 insured hours to qualify for benefits because you’ll get a one-time credit of:
- 300 insured hours to help you meet the required 420 insured hours of work for regular benefits.
- 480 insured hours to help you meet the required 600 insured hours of work for sickness or caregiver benefits.
• You’ll receive at least $500 per week before taxes but you could receive more.
• If you received the Canada Emergency Response Benefit (CERB), the 52-week period to accumulate insured hours will be extended.
Caregiving Benefits
Employment Insurance offers three types of caregiving benefits. To be eligible, workers must have accumulated at least 600 insurable
hours* and have lost more than 40% of their earnings. The benefits are equal to 55% of the average insurable salary over the
last 52 weeks, up to a maximum of $596 per week. The waiting period before receiving benefits is seven days.
Benefits Maximum weeks Person receiving care
payable1
Family caregiver benefit for children 35 weeks A critically ill or injured person under 18
Family caregiver benefit for adults 15 weeks A critically ill or injured person 18 or over
Compassionate care benefits 26 weeks A person of any age who requires end-of-life care
1
Benefits can be paid for up to 52 weeks following the date the person is certified by a medical doctor or nurse practitioner as critically ill or injured
or in need of end-of-life care.
Canada Training Benefit
In late 2020, the federal government introduced financial assistance to help Canadians between the ages of 25 and 64 pay for
training. This support includes:
• A non-taxable training credit to help Canadians with the cost of training. Eligible workers accumulate a credit balance at a rate
of $250 per year, up to a lifetime maximum of $5,000. The credit can be used to refund up to half the costs of taking a course or
enrolling in a training program.
• An Employment Insurance Training Support Benefit that provides workers with up to four weeks of income support paid at 55% of
average weekly earnings to help workers on training leave and not receiving their regular paycheque cover their living expenses
such as rent, utilities and groceries.
• Leave provisions to protect workers’ ability to take time away from work to pursue training.
The Canada Training Benefit will cover up to 50% of direct costs of training. For more information on this measure, refer to the
following page on the 2019 Federal budget website: The Canada Training Benefit.
For more on the improvements and changes made to different Employment Insurance programs, see Employment Insurance
– Recent improvements and overview.
* Caution: Temporary COVID-19 relief measure.
SSQ Insurance
2021 Bulletin on New Brunswick Social Legislation 2Return to the Table of Contents
EI Maternity and Parental Benefits
EI maternity and parental benefits provide financial assistance to:
• people who are away from work because they’re pregnant or have recently given birth
• parents who are away from work to care for their newborn or newly adopted child
Eligibility Criteria
• Be pregnant or have recently given birth when applying for maternity benefits.
• Be a parent caring for a newborn or newly adopted child when applying for parental benefits.
• Have experienced a drop in earnings of more than 40% of income for at least one week.
• Have accumulated 600 hours* of insurable employment in the last 52 weeks preceding the start of the claim, or since the start
of the last claim, whichever is the shorter period.
Maternity Benefits
Maternity benefits are paid to biological mothers, including surrogate mothers, who cannot work because they are pregnant or
have recently given birth. They cannot be shared between the two parents. The person receiving maternity benefits may also be
entitled to receive parental benefits.
Parental Benefits
Parental benefits are paid to the parents of a newborn or newly adopted child. Parents must choose between two options: Standard
parental benefits or extended parental benefits. Once they start receiving parental benefits, they cannot change options.
Parents sharing benefits must each choose the same option. They can receive their weeks of benefits at the same time or one
after another. Each parent must submit their own application
Benefits Maximum Weeks Benefit Rate Weekly Maximum
Maternity Up to 15 weeks 55% $595
Parental
Standard Up to 40 weeks
One parent cannot receive more than 35 55% $595
weeks of standard benefits
Extended Up to 69 weeks
One parent cannot receive more than 61 33% $357
weeks of extended benefits
COVID-19 Measure
Since September 27, 2020, temporary changes have been made to the eligibility requirements. Claimants only need 120 insurable
hours to qualify for benefits because they will get a one-time credit of 480 insured hours. For maternity and standard parental
benefits, they will receive at least $500 per week before taxes. For extended parental benefits, they’ll receive at least $300 per week
before taxes.
Additional Information
Employment Insurance benefits and leave
* Caution: Temporary COVID-19 relief measure.
SSQ Insurance
2021 Bulletin on New Brunswick Social Legislation 3Return to the Table of Contents
Canada Revenue Agency
2. Canada Child Benefit
The Canada Child Benefit (CCB) is a tax-free monthly payment made to eligible families to help them with the cost of raising children
under 18 years of age. The CCB may include the child disability benefit, where applicable.
Primary Caregiver
The person primarily responsible for the care and upbringing of the child should apply for the CCB. The person primarily responsible
for the care and upbringing of the child is someone who:
• Supervises the child’s daily activities and needs
• Sees to it that the child’s medical needs are met
• Arranges for child care when necessary
When parents live together in the same household as the child, the Canada Revenue Agency automatically considers the mother
to be the person primarily responsible for the care and upbringing of the child. It is therefore up to the mother to submit the
application for benefits. If however, the father is the person primarily responsible for the care and upbringing of the child, he
must append a note from the mother with his application. The father then becomes the designated person primarily responsible
for the care and upbringing of all the children in the household.
In the case of same-sex parents living together in the same household as the child, either of the parents may apply for all children
in the household.
In the case of shared custody on a more or less equal basis, both parents can be deemed to be primarily responsible for the
child’s care and upbringing. Each eligible individual will get 50% of the payment he or she would have received if the child lived
with him or her full time.
Eligibility
To be eligible for the CCB, the individual primarily responsible for the child’s care and upbringing must:
• Live with the child who is under age 18
• Be a resident of Canada for tax purposes
• Satisfy any one of the following conditions:
- Be a Canadian citizen
- Be a permanent resident
- Be a protected person
- Be a temporary resident of Canada for the last 18 months and have a valid permit as of month 19
- Be an Indigenous person who meets the definition of "Indian" under the Indian Act
Benefits
The Canada Revenue Agency uses the information in the income tax and benefit return to calculate the CCB payments. In order
to receive the benefit, the primary caregiver must file an income tax return every year, regardless of whether or not they earned
any income. The primary caregiver’s spouse or partner must also file an income tax return every year.
Benefits are paid on a monthly basis, from July to June of the following year. The amount is recalculated in July based on the
information provided in the income tax return of the previous year. The information used to calculate the benefit is:
• The number of children living with the individual primarily responsible for their care and upbringing
• The age of the children concerned
• The adjusted family net income (AFNI), which appears on line 236 of the income tax return and to which is added the net income
of the spouse or partner, where applicable
• The eligibility of a child for the child disability benefit
SSQ Insurance
2021 Bulletin on New Brunswick Social Legislation 4Return to the Table of Contents
Basic Benefit – July 2020 to June 2021
The CCB is calculated as follows:
• $6,765 per year ($563.75 per month) for each eligible child under the age of 6
• $5,708 per year ($475.67 per month) for each eligible child aged 6 to 17
The amount of CCB is reduced when the adjusted family net income (AFNI) is over $31,711. The reduction is calculated as follows:
Number of children Family income from $31,711 to $68,708 Family income over $68,708
1 child 7% of the income $2,590 + 3.2% of the income
2 children 13.5% of the income $4,995 + 5.7% of the income
3 children 19% of the income $7,029 + 8% of the income
4 children or more 23% of the income $8,509 + 9.5% of the income
Basic amount of the Child Disability Benefit (CDB) $2,886 per eligible child
How and When to Apply?
The individual primarily responsible for the child’s care and upbringing must submit a CCB application as soon as possible, namely:
• As of the child’s birth
• As soon as the child lives with them full time
• As soon as the spouse or partner satisfies the eligibility conditions
There are three ways to submit a CCB application:
• The Automated Benefits Application, possible through the partnership with Canada Revenue Agency (CRA) and the provincial vital
statistics office. The CRA uses the information on the child’s provincial birth registration form to determine the primary caregiver’s
eligibility for benefits and tax credits
• The CRA’s My Account service: The primary caregiver must have a valid account and apply for child benefits online.
• Complete the RC66 Canada Child Benefits Application available online.
Additional Information
Canada Child Benefit
Department of Finance and Treasury Board
3. New Brunswick Child Tax Benefit
The Government of New Brunswick provides financial assistance to families in its territory. The amounts are combined with the
Canada Child Benefit from the federal government.
Benefit Amount
The New Brunswick Child Tax Benefit (NBCTB) is a tax-free monthly payment to families with children under the age of 18. Amounts
are based on adjusted family net income. The maximum benefit is $250 annually per child. It is paid to households with a net
family income of $20,000 or less. Families with incomes exceeding $20,000 have their payments reduced by 2.5 to 5% depending
on family size.
SSQ Insurance
2021 Bulletin on New Brunswick Social Legislation 5Return to the Table of Contents
New Brunswick Working Income Supplement
The New Brunswick Working Income Supplement (NBWIS) is an additional benefit of up to $20.83 per month, or $250 per year,
for each family. The benefit is calculated based on earned income and is phased in once family earned income is more than
$3,750. The maximum benefit is reached when family earned income is $10,000.
It is equal to the lesser of the following amounts:
1. $250 annually per family
or
2. 4% of family earned income in excess of $3,750
minus
5% of family earned income in excess of $3,750
New Brunswick School Supplement
The New Brunswick School Supplement (NBSS) is an additional amount paid to families with an adjusted net income of $20,000
or less to cover the cost of school supplies. The amount paid is $100 per school age child. It is combined with the July payment
of the New Brunswick Child Tax Benefit and the Canada Child Benefit.
Additional Information
New Brunswick Child Tax Benefit
WorkSafe NB
4. Workers’ Compensation Act
Wage-Loss Replacement
Income replacement benefits are paid to workers who sustain a work-related injury and are unable to perform their job as a result
of that injury. Injured workers are entitled to a benefit equal to 85% of their net earnings, up to a maximum insurable amount of
$67,100, which is adjusted on January 1 of each year.
2021 Average Premium Rate
The rate has been set at $2.17 per $100 of assessable payroll, a reduction of 9.6% from $2.40 in 2020.
Permanent Impairment Awards
The lump-sum award is intended to compensate the worker who has suffered permanent physical or psychological damage. The
Permanent Physical Impairment (PPI) amount is equal to the percentage of physical or mental impairment, which cannot exceed
100%, according to the scale of bodily injuries provided for under the Act. The minimum award is $500 and cannot exceed the
maximum annual earnings.
Additional Information
WorkSafe NB
SSQ Insurance
2021 Bulletin on New Brunswick Social Legislation 6Return to the Table of Contents
Post-Secondary Education, Training and Labour
5. Employment Standards Act
The Employment Standards Act (ESA) provides the minimum standards for most employees working in New Brunswick. It sets out
the rights and responsibilities of employees and employers in most New Brunswick workplaces, including minimum wage, hours
of work limits, public holidays, vacation and some types of leave, as well as layoffs and termination of employment.
Job-Protected Leaves
Employees who have worked for an employer for at least two consecutive weeks may take job-protected leaves of absence each
year to meet family obligations or for personal events. Here is an overview of the conditions surrounding these leaves based on
the situation.
Leave Eligibility Maximum Length Conditions
Family n/a 3 days per year Unpaid
Responsibility
Leave
Sick Leave Worked at least 90 days 5 days per year Unpaid
for the same employer
Bereavement n/a Up to 5 consecutive days Unpaid
Leave Leave must begin no later than the day of
the funeral
Compassionate Leave to care for a 28 weeks Unpaid
Care Leave person in a close family The employee must provide a note from a
relationship who is certified medical practitioner
critically ill and has a
Leave may be broken up over the 28-week
significant risk of dying
period, and may only be taken in periods of
at least 1 week
Domestic Worked at least 90 days Short option: up to 10 days Only the first 5 days are paid leave
Violence, Intimate for the same employer intermittently or in one
Partner Violence For the employee or the continuous period
or Sexual Violence employee’s child Long option: up to 16 weeks
Leave in one continuous period
Critically Ill Child Be the parent or other Up to 37 weeks Unpaid
Leave family member of a
critically ill child under
18 years old
Critically Ill Adult Be the parent or other Up to 16 weeks Unpaid
Leave family member of a Give the employer a written notice leave as
critically ill adult who is soon as possible
18 years or older
Death or Be the parent of a child Up to 37 weeks Unpaid
Disappearance under 18 years old who
Leave (child) has died or disappeared
as the probable result
of a crime
SSQ Insurance
2021 Bulletin on New Brunswick Social Legislation 7Return to the Table of Contents
(continued)
Leave Eligibility Maximum Length Conditions
Maternity Leave Worked at least 90 days Maternity leave is up to Unpaid
for the same employer 17 consecutive weeks Leave must begin no earlier than 13 weeks
before the probable delivery date
Mothers who give birth must take at least
6 weeks of leave after the birth, unless the
employer agrees to an early return, or they
provide a medical certificate stating that
returning to work will not endanger their
health
Child Care Leave n/a Up to 62 weeks Unpaid
(birth or adoption) Leave may be taken by either parent or
shared between the parents
Leave must be taken within 78 weeks
following the birth or day the adopted child
comes into custody of the employee
Note: The law provides for other job-protected leaves, including court leave and leave for reservists.
Annual Vacation
Employees who have less than eight years of employment with the employer are entitled to receive a vacation pay equal to 4% of
their gross wages.
Employees who have eight or more years of employment with the employer are entitled to receive a vacation pay equal to 6% of
their gross wages.
In both cases, employees must receive all their accumulated vacation pay at least one day before their vacation begins.
Employment Period Vacation Time (whichever is less) Vacation Pay
Less than 8 years 1 day for each month worked, or 4% of gross wages
2 weeks of vacation per vacation year
8 years or more 1.25 day for each month worked, or 6% of gross wages
3 weeks of vacation per vacation year
Minimum Wage
Since April 1, 2020 Effective April 1, 2021
General Hourly Rate $11.70 $11.75
Regular Work Week
A standard work week is 44 hours. Employees who work more than the standard week must be paid a wage with a 50% premium
(time and a half). The law provides for some exceptions.
Public Holidays
On public holidays, most employees are entitled to time off with pay based on their daily wage. When the holiday falls on a
non-working day, the employer can offer the employee another working day off with pay in lieu of the holiday, or a regular day’s
pay for the holiday.
Additional Information
Post-Secondary Education, Training and Labour – Employment Standards
SSQ Insurance
2021 Bulletin on New Brunswick Social Legislation 8Return to the Table of Contents
Employment and Social Development Canada
6. Canada Pension Plan
The Canada Pension Plan (CPP) retirement pension is a monthly, taxable benefit that provides partial income replacement upon
retirement. Those who qualify receive the CPP retirement pension for the rest of their lives.
Eligibility
• Be at least 60 years old
• Have made at least one valid contribution to the CPP
Contributions
Every person over the age of 18 who works in Canada and earns more than $3,500 per year must contribute to the Canada Pension
Plan. Employees pay half the required contributions and their employer pays the other half. Those who are
self-employed pay 100% of the contribution. At age 70, workers no longer contribute to the CPP, even if they are still working.
The contribution amount is based on employment income. The contribution rate is indexed on January 1 of each year.
Benefits
The standard age to start collecting CPP benefits is 65; however, workers can take a permanently reduced pension as early as age 60.
Contributions entitle you to the following benefits:
• Retirement pension
• Post-retirement benefit
• Disability benefits
• Survivor benefits
The CPP allows pension splitting for married or common-law couples and credit splitting for divorced or separated couples under
certain conditions.
A contributor who wishes to receive benefits must submit an Application.
Overview of CPP Amounts
Basic amounts for 2021
Maximum annual allowable earnings $61,600
Basic exemption $3,500
Contribution rate
Employee and employer 5.45%
Self-employed workers 10.9%
Maximum contribution
Employee and employer $3,166.45
Self-employed workers $6,332.90
Maximum amount for lump-sum payment
Maximum death benefit $2,500
Maximum monthly amounts
Retirement and post-retirement pensions
Retirement pension (at age 65) $1,203.75
Post-retirement benefit $30.09
SSQ Insurance
2021 Bulletin on New Brunswick Social Legislation 9Return to the Table of Contents
Basic amounts for 2021 (continued)
Disability benefit
Disability benefit $1,413.66
Post-retirement disability benefit $510.85
Children of disabled CPP contributor $257.58
Survivor’s pension
Contributor younger than 65 $650.72
Contributor 65 and older $722.25
Children of deceased CPP contributor $257.58
Additional Information
Canada Pension Plan
Employment and Social Development Canada
7. Old Age Security Act
The Old Age Security Act provides for the payment of four benefits in accordance with the following conditions:
Benefit Eligibility
Old Age Security pension (OAS) • Must be a Canadian citizen aged 65 or over
Guaranteed Income Supplement (GIS)
Provides additional income to low-income • Receive the OAS pension
seniors living in Canada • Meet requirements related to income
Allowance (ALW)
Offered to low-income seniors • Must be the spouse or common-law partner of a person who receives the OAS
pension and GIS, or be eligible to receive them
• Must be aged 60 to 64
• Must be a Canadian citizen or a person authorized to reside in Canada at the
time the Allowance application is approved, or had been approved the last time
he or she travelled outside of Canada
• Must have lived in Canada for at least 10 years after turning age 18
Allowance for the Survivor
Additional income for low-income seniors • Must be aged 60 to 64
• Must be a Canadian citizen or a legal resident at the time the application for
the Allowance is approved or have been approved the last time he or she
travelled outside Canada
• Has an annual income below the prescribed limit
• Has a spouse or common-law partner who has died, and has not remarried nor
lived in a common-law union for more than 12 months since
• Must have lived in Canada for at least 10 years after turning age 18
SSQ Insurance
2021 Bulletin on New Brunswick Social Legislation 10Return to the Table of Contents
Payment Amounts
OAS pension and benefit payments are revised on a quarterly basis (January, April, July and October) to reflect the cost of living
increase as measured by the Consumer Price Index (CPI). Payments are made as follows:
Old Age Security pension payments from January to March 2021
Type of Benefit Maximum Income level Income level cut-off for
amount1 cut-off2 top-ups
Old Age Security pension (OAS) 3, 4
$615.37 $129,075 n/a
Guaranteed Income Supplement (GIS)
Single, widowed or divorced $919.12 $18,648 $8,864
Spouse/common-law partner of someone who:
Does not receive the OAS pension $919.12 $44,688 $17,728
Receives the OAS pension $553.28 $24,624 $7,936
Receives the Allowance $553.28 $44,688 $7,936
Allowance 4
$1,168.65 $34,512 $7,936
Allowance for the Survivor $1,393.08 $25,152 $8,864
1
The maximum amount includes top-ups to the GIS and Allowances.
2
The income level cut-offs do not include the OAS pension, the first $5,000 of employment or self-employment income and 50% of employment
or self-employment income between $5,000 and $15,000.
3
The OAS pension repayment range in 2021 is from $79,845 to $129,075.
4
Individuals can defer receiving the OAS pension beyond age 65 in exchange for a higher pension. The monthly OAS pension is increased by 0.6%
for every month it is delayed up to a maximum of 36% at age 70.
Additional Information
Old Age Security pension
New Brunswick Ministry of Health
8. New Brunswick Medicare
Eligibility
To be eligible for New Brunswick Medicare coverage, applicants must be:
• Canadian citizens or be legally entitled to remain in Canada and residents who establish their permanent and principle home in
New Brunswick
or
• International students who meet the eligibility criteria
People who are eligible for the plan receive a Medicare card that gives them access to covered care and services.
A Closer Look at Group Insurance
Keeping employees engaged and healthy
New Brunswick Medicare provides basic coverage for many health care services. Private health insurance plans offer more generous
coverage that allows employers to count on healthy workers. Not to mention that benefits are an excellent way to stand out as
an employer of choice. When it comes to choosing an employer, many workers consider the possibility of, for example, protecting
their children while they are in school, getting coverage for vaccinations and tests that would not otherwise be covered, or paying
a fraction of the fees of other health care professionals with comprehensive health insurance coverage.
SSQ Insurance
2021 Bulletin on New Brunswick Social Legislation 11Return to the Table of Contents
Overview of Care and Services Covered
Coverage Terms and Conditions
Medical Care Medically necessary services provided by a physician
Hospital Services • Standard hospital accommodation and meals
• Nursing service
• Drugs administered while in the hospital
• Operating room, delivery room and anesthetic facilities
• Laboratory, X-ray, and other diagnostic services
• Physiotherapy, occupational therapy, speech therapy and audiology
• Radiotherapy
• Routine surgical supplies
• Transfer by ambulance from one facility to another
Dental Care • Certain necessary dental surgeries performed by a dentist in an approved hospital
• Children aged 18 years or younger of low-income families: basic care, such as regular exams,
X-rays and extractions, with some focus on preventative treatments such as sealants and
fluoride treatments
Program Details
Optometric Services Children aged 18 years or younger of low-income families: yearly exam, lenses and frames.
Program Details
Hearing Aids Social assistance recipients and people with special needs who meet certain conditions:
• Expenses for the purchase of Behind the Ear (BTE), In the Ear (ITE) and In the Canal (ITC)
hearing aids once every 5 years
• Repairs are eligible as required once the manufacturer’s warranty expires
• Ear molds:
- Adults: Once a year
- Children: Twice a year
Program Details
Home Care The Extra-Mural Program (EMP) has the mandate to provide an alternative to hospital
admissions; facilitate early discharge from hospitals; and provide an alternative to or
postponement of admissions to long-term care facilities.
Home healthcare services include:
• Acute and palliative care
• Maintenance care
• Supportive care
• Coordination of support services
Healthcare professionals (service providers) include:
• Physician or nurse practitioner
• Registered nurses
• Licensed practical nurses
• Registered dietitians
• Respiratory therapists
• Occupational therapists, physiotherapists, speech-language pathologists
• Rehabilitation assistants
• Social workers
SSQ Insurance
2021 Bulletin on New Brunswick Social Legislation 12Return to the Table of Contents
New Brunswick Drug Plan
The New Brunswick Drug Plan is available to New Brunswick residents who have an active Medicare card and meet one of the
following criteria:
• They do not have drug coverage through a private plan or other government program
or
• They have existing drug coverage with a private plan, however:
- they have reached the annual or lifetime maximum for drug coverage under the plan
or
- they have been prescribed a drug that is not listed on their private plan formulary
Premiums
Premiums are calculated based on the annual family income for the year immediately preceding the current year.
Premium payment is due on the first day of the coverage period. Monthly premiums are automatically deducted each month.
Children 18 and younger will not pay premiums but a parent must be enrolled in the plan.
Copayment
Under the New Brunswick Drug Plan, plan members must pay a 30% copayment, up to $30 per prescription.
Gross Income Premiums Copayment
Individual Individual With Annual Premium Monthly Premium Maximum
Children / Couple (per adult) (per adult) per Prescription
With or Without
Children
$17,884 or less $26,826 or less $200 $16.67 $5
$17,885 to $22,346 $26,827 to $33,519 $400 $33.33 $10
$22,347 to $26,360 $33,520 to $49,389 $800 $66.67 $15
$26,361 to $50,000 $49,390 to $75,000 $1,400 $116.67 $20
$50,001 to $75,000 $75,001 to $100,000 $1,600 $133.33 $25
More than $75,000 More than $100,000 $2,000 $166.67 $30
A Closer Look at Group Insurance
Anything can happen when you’re travelling! Do you have private
insurance?
The cost of healthcare services is generally higher when outside of your province of residence. It is essential to take
out private travel insurance that will cover you in case of illness or accident while travelling. Most group insurance
contracts include travel insurance. In addition to covering the costs associated with obtaining emergency health care
that is not covered by public insurance, this type of insurance is often accompanied by trip cancellation insurance or
travel assistance services.
Additional Information
New Brunswick Medicare
SSQ Insurance
2021 Bulletin on New Brunswick Social Legislation 13Return to the Table of Contents
Department of Social Development
9. Social Assistance
The Department of Social Development provides people in financial need with assistance to meet their basic needs such as food,
rent, utilities and clothing and other personal care items.
Rates are established by the government based on the number of members of the household and the determination of their
employability.
Effective Rates – May 2020
Transitional Assistance
Household Composition Extended Benefits Program2
Program1
1 person $564 $697
1 person - Designated $605 n/a
2 persons, at least 1 of whom is less than 19 years of age $887 $974
2 adults $903 $994
3 persons $938 $1,030
4 persons $995 $1,092
5 persons $1,052 $1,154
6 persons $1,109 $1,216
7 persons $1,166 $1,278
8 persons $1,223 $1,340
9 persons $1,280 $1,402
10 persons $1,337 $1,464
11 persons $1,394 $1,526
12 persons $1,451 $1,588
13 persons $1,508 $1,650
1.
For individuals who are employable and those requiring support and intervention to become employable.
2.
For individuals who are certified by the Medical Advisory Board as blind, deaf or disabled. It also includes individuals who have been on assistance
for many years and who have a Special Designation.
Wage Exemptions
Income assistance recipients can increase their total monthly income by working. They retain their full wages and only part of
their wages are considered when calculating their benefits.
The monthly wage exemption amounts are as follows:
Rate Type One Person More Than One Person
Transitional Assistance $150 + 30% of the balance of $200 + 30% of the balance of
(All clients in this rate type including the Single earnings earnings
Employable, Designated Needs, Long Term needs etc.)
Extended Benefits $500 + 30% of the balance of $500 + 30% of the balance of
earnings earnings
Additional Information
Social Assistance Program
SSQ Insurance
2021 Bulletin on New Brunswick Social Legislation 14Return to the Table of Contents
Department of Finance
10. Low-Income Seniors’ Benefit
The Government of New Brunswick provides an annual benefit to low-income seniors to help them meet their needs.
Application
Application for the benefit must be made through the online form.
The deadline to apply is December 31.
Eligibility
To qualify for the $400 annual benefit, applicants must have been residents of New Brunswick on December 31 of the preceding
year and have received one of the following federal benefits:
• the Federal Guaranteed Income Supplement (must be 65 years or older)
• the Federal Allowance for the Survivor (must be between 60-64 years old)
• the Federal Allowance (must be between 60-64 years old)
Important: Persons receiving a federal allowance who are under the age of 60 do not qualify for this benefit.
Where both spouses receive the Guaranteed Income Supplement and reside in the same household, only one $400 benefit will
be granted. However, where spouses live separately (for example, one residing in a nursing home), both will be eligible for the benefit.
Additional Information
Low-Income Seniors’ Benefit
11. Tax Impact of Group Insurance
From a fiscal standpoint, some of the group insurance premiums that the employer pays for its employees are considered
work-related taxable benefits. For the employer, these taxable benefits increase the total payroll and as a result, increase the
contributions to various governmental programs. For employees, this increases their income which indirectly creates a tax to pay.
The table below shows the tax impact of the various benefits included in group insurance plans.
Coverage Deductible Expenses1 Employer’s Benefits Taxable for
for Employer Contribution Taxable the Employee
for Employee
Life Yes Yes No
Accidental death and dismemberment,
dismemberment due to illness and critical Yes Yes No
illness
Dependents’ life Yes Yes No
Short term disability Yes No Yes2
Long term disability Yes No Yes2
Health Yes No No
Dental Yes No No
1
Expenses refer to the portion of the premiums paid by the employer for this benefit.
2
If the employer pays any part of the premium, regardless of the amount.
If you have any comments or questions about this Bulletin, please email them to: bulletin@ssq.ca.
The texts presented in this document are the responsibility of the various government bodies that produce them. In the event of
a discrepancy, the original texts in the laws and regulations will take precedence over the information provided in this Bulletin.
SSQ Insurance
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