2021 Bulletin on Saskatchewan Social Legislation - SSQ ...
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2021 Bulletin on Saskatchewan Social Legislation
2021 Bulletin
on Saskatchewan Social Legislation
We are proud to present the first edition of the Bulletin on Saskatchewan 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. Workers’ Compensation Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
4. Employment Standards Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
5. Canada Pension Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
6. Old Age Security Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
7. Saskatchewan Health Insurance Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
8. Saskatchewan Income Support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
9. Saskatchewan Assured Income for Disability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
10. Income Insurance Plan for Seniors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
11. Employment Supplement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
12. Tax Impact of Group Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18Return 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 Saskatchewan 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 Saskatchewan 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 Saskatchewan 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 Saskatchewan 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
Workers' Compensation Board of Saskatchewan
3. Workers’ Compensation Act
Workers’ Compensation
Workers who sustain a work-related injury are compensated for lost wages and, if applicable, receive a lump-sum payment for
permanent impairment.
If the worker was off work on the day of the injury, the Saskatchewan Workers’ Compensation Board (WCB) will only pay for
medical treatment. If the worker has to miss work after as a result of the injury, the WCB will pay benefits for lost earnings equal
to 90% of their average net earnings, up to the legislated maximum amount. In 2021, the maximum insurable earnings are $91,100.
It was $88,906 in 2020.
Disability Date Benefit Payor
Date of Injury 100% of regular earnings Employer
First day after the accident 90% of net earnings* WCB
* The WCB determines the average net earnings by subtracting probable deductions for income tax, Canada Pension Plan (CPP) contributions
and Employment Insurance premiums from the worker’s average earnings. The WCB pays 100% of the take-home pay for workers who earn at
least the legislated minimum annual earnings.
SSQ Insurance
2021 Bulletin on Saskatchewan Social Legislation 5Return to the Table of Contents
2021 Average Premium Rate
In 2021, the average contribution rate is $1.17 for every $100 of company payroll. The Saskatchewan WCB has maintained this
rate since 2019.
Permanent Functional Impairment Benefits
Lump-sum benefits are awarded based on the degree of impairment and the amounts provided for in the law.
Calculating Impairment Benefits
When the WCB determines that a worker has suffered a permanent injury, it will pay the worker a lump-sum permanent functional
impairment benefit. The minimum financial award is $2,200 and the maximum is $45,200, as provided under the law.
Death Benefits
The spouse or common-law partner of a worker who died as a result of a workplace injury receives a lump-sum and a monthly
allowance equal to 90% of the worker’s average net earnings for five years or until the youngest child reaches 18 years of age
(less amounts paid to other dependents). After five years or when the youngest child is 16 years old (or 18 years old if enrolled
in a secondary or post-secondary institution):
• If the spouse or common-law partner is able to work, the WCB will top up their employment earnings to the amount of the monthly
allowance until they turn 65.
• If the spouse or common-law partner is able to work but chooses not to, the WCB may estimate what they could earn and deduct
that amount from the monthly allowance. Both the estimate and the payment are indexed annually.
• If, for good reason, the spouse or common-law partner is unable to work, the full monthly payment will continue until age 65.
Dependent children and other dependents receive a monthly allowance.
Each dependent child of a deceased worker who is at least 18 years of age, and in full-time attendance at a secondary or post-
secondary institution, receives a monthly allowance and is reimbursed the cost of tuition, books and other required education
expenses.
Each dependent child can receive this allowance for up to 3 years between the ages of 18 and 25.
Other Benefits
Medical Care and Expenses
The WCB pays for medical expenses related to the injury, such as medication, hospital fees, physical therapy, occupational therapy,
chiropractor, medical devices, hearing devices, etc.
Temporary Additional Expenses
The WCB reimburses certain expenses that workers would not normally have to pay if they had not suffered an injury at work.
Temporary additional expenses may include child care, care of a family member incapacitated by injury or illness, transportation
costs, housecleaning, etc.
Additional Information
Workers Compensation Board of Saskatchewan
SSQ Insurance
2021 Bulletin on Saskatchewan Social Legislation 6Return to the Table of Contents
Ministry of Labour Relations and Workplace Safety
4. Employment Standards Act
The Saskatchewan Employment Act, provides the minimum standards for most employees working in Saskatchewan. It sets out the
rights and responsibilities of employees and employers in most Saskatchewan 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 may take job-protected leaves of absence each year to meet family obligations or for personal events. Here is an
overview of the terms and conditions surrounding these leaves, depending on the situation.
Leave Eligibility Maximum Length Conditions
Sick Leave Worked at least Illness or injury that is not Unpaid
13 consecutive weeks serious:12 days per calendar year
for the same employer Illness or injury that is serious:
12 weeks within a period of 52 weeks
Injury compensated under
the Workers’ Compensation Act:
26 weeks within a period of 52 weeks
Bereavement Worked at least Up to 5 days Unpaid
Leave 13 weeks for the same The leave must be taken within
employer 1 week before the funeral to 1 week
after the funeral
Compassionate Worked at least 28 weeks Unpaid
Care Leave 13 weeks for the same Leave can be taken in one or multiple
employer blocks of time within a 52-week
The family member period providing no block is shorter
must be gravely ill and than 1 week in duration
and at significant risk of
death within 26 weeks The employee must provide a
doctor’s note at the employer’s
request
Interpersonal Worked at least 10 days 5 days paid leave and 5 unpaid days
Violence Leave 13 weeks for the same The employee must provide evidence
employer in writing of the services being
received at the employer’s request
Critically Ill Child Worked at least 37 weeks Unpaid
Care Leave 13 weeks for the same Leave can be taken in one or multiple
employer blocks of time within a 52-week
period providing no block is shorter
than 1 week in duration
Critically Ill Adult Worked at least 17 weeks Unpaid
Care Leave 13 weeks for the same
employer
Crime-Related Worked at least 104 weeks Unpaid
Child Death or 13 weeks for the same
Disappearance employer
Leave
SSQ Insurance
2021 Bulletin on Saskatchewan Social Legislation 7Return to the Table of Contents
(Continued)
Leave Eligibility Maximum Length Conditions
Maternity Leave Worked at least 19 weeks Unpaid
13 weeks for the same Additional 6 weeks if there is a An employee must give 4 weeks’
employer medical reason for not returning written notice to her employer
to work before the day leave begins, and the
A least 6 six weeks if the actual date estimated date of return to work
of birth is later than the estimated Leave can start at any time during
date of birth the 13 weeks before the estimated
date of birth or at any time during the
9 weeks before the estimated date of
15 weeks, if the employee has not birth if the employee has not given
given her employer the required her employer the required notice and
notice and medical certificate medical certificate
Adoption Leave Worked at least 19 weeks Unpaid
13 weeks for the same An employee must give 4 weeks’
employer written notice to the employer
before the day leave begins, and the
estimated date of return to work
Leave starts on the day the child
becomes available for adoption or the
child comes into the employee’s care
Parental Leave Worked at least 59 weeks if the parent took maternity A prior notice and a birth or adoption
13 weeks for the same or adoption leave certificate may be requested by the
employer Leave must be taken consecutively employer
with the maternity or adoption leave The period during which leave can be
71 weeks if the parent did not take taken varies according to different
maternity or adoption leave criteria Details
Note: The law provides for other job-protected leaves, including for reservists, organ donation, public health emergencies, nominations, elections
or candidacies for public office, and citizenship ceremonies.
Annual Vacation
Employees receive a minimum of three weeks of vacation after each year of employment. After 10 years of work with the same
employer, they receive a minimum of four weeks of vacation annually.
Employment Period Vacation Time Vacation Pay
First 9 years of work for the same 3 weeks 5.77 % of gross salary
employer Multiply the total earnings for the given
12 months by 3/52
As of the 10th year of work for the 4 weeks 7.69% of gross salary
same employer Multiply the total earnings for the given
12 months by 4/52
Minimum Wage
Effective October 1, 2020, the general minimum wage is $11.45 per hour.
Regular Work Week
A standard work week is 40 hours, i.e., eight hours per day. 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.
SSQ Insurance
2021 Bulletin on Saskatchewan Social Legislation 8Return to the Table of Contents
Public Holidays
On statutory holidays, most employees are entitled to time off with pay based on their average daily wage. If the employee is not
scheduled to work on the paid holiday, the employer can offer the employee another day off or a regular day’s pay.
Additional Information
Saskatchewan Employment Standards
Employment and Social Development Canada
5. 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
SSQ Insurance
2021 Bulletin on Saskatchewan Social Legislation 9Return to the Table of Contents
Basic amounts for 2021 (continued)
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
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
6. 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 Saskatchewan 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
Saskatchewan Ministry of Health
7. Saskatchewan Health Insurance Plan
The Saskatchewan Health Insurance Plan is the provincial healthcare plan that provides coverage for essential medical care for
residents of Saskatchewan.
Eligibility
Requirements to qualify for coverage:
• Be a resident of Saskatchewan
• Be physically present in Saskatchewan at least six months per calendar year
• Be registered with the Ministry of Health
Persons in one of these groups may also qualify for coverage:
• Permanent residents (landed immigrants)
• People discharged from the Canadian Forces
• Non-immigrants who are in Canada in connection with their trade or profession
• International students
• Returning spouses of Canadian Forces members
• Returning Canadian citizens
It is the responsibility of each individual to register themselves and their dependents who reside in the province. A Saskatchewan
Health Services card is issued to each family member once their application has been approved. They must present this card to
receive provincial health insurance coverage.
SSQ Insurance
2021 Bulletin on Saskatchewan Social Legislation 11Return to the Table of Contents
Overview of Care and Services Covered
Care or Services Conditions
Physician and Hospital Medical and hospital services provided in Canada in the publicly funded health care system:
Services • Medical appointments
• X-rays
• Laboratory services
• Diagnostic procedures
• Surgical procedures
• Other inpatient or outpatient hospital care
Additional insurance is required for obtain a private or semi-private room
Optometry Services • One annual eye exam
- All individuals under 18 years of age
- All individuals who have a confirmed diagnosis of type I or type II diabetes
• Ocular emergencies, such as injury to the eyes, foreign body in eye, etc.
• Follow-up exams for ocular emergencies
Dental Services • Limited oral surgery procedures required to treat certain conditions that may be caused by
accidents, infection, or congenital problems
• Orthodontic services for cleft palate when referred by a physician or dentist
• Extractions of teeth when medically required before undertaking certain surgical procedures
related to the heart, chronic renal disease, head or neck cancer, or total joint replacement by
prosthesis
• Dental implants are covered in exceptional situations where no other method of treatment is
appropriate
Physiotherapic or Services offered through hospitals, special-care homes, home care and community-based health
Occupational Therapy programs
Services obtained from private clinics not under contract with the Saskatchewan Health Authority
are not covered
Speech Language Services provided through hospitals, special-care homes or community agencies. These include:
Pathology • Assessments
• Interventions
• Consultations
• Prevention and education
Diabetes and Other Management of chronic diseases such as diabetes, asthma, high blood pressure, anxiety and some
Chronic Diseases other chronic conditions
Services for Treating Services provided by Saskatchewan Health Authority (SHA) and the Métis Addiction Council of
Alcohol and Drug Saskatchewan Inc. for individuals, and families affected by alcohol and drug abuse
Abuse Problems
Problem Gambling Services for the treatment of problem gambling
HIV (Human • HIV testing
Immunodeficiency Virus) • Approved medication for the treatment of sexually transmitted infections
Testing and Sexually
Transmitted Infection
Treatment
Home Care The Saskatchewan Ministry of Health provides funding to the Saskatchewan Health Authority to
(care at home) cover most of the costs of the delivery of home care services
Covered home care services include:
• Assessment, case management and care coordination
• Home nursing
• Physical and occupational therapies
Some coverage is provided for:
• Homemaking (including personal care, respite and home management services)
• Meals
• Home maintenance (as per website)
SSQ Insurance
2021 Bulletin on Saskatchewan Social Legislation 12Return to the Table of Contents
(Continued)
Care or services Conditions
Immunization Services Vaccines that protect children against diseases caused by viruses and bacteria such as rotavirus,
diphtheria, tetanus, pertussis (whooping cough), polio, Haemophilus influenzae type b, measles,
mumps, rubella, varicella (chicken-pox), bacterial meningococcal diseases, hepatitis B, bacterial
pneumococcal diseases, influenza, and human papillomavirus (HPV).
Some vaccines are also covered for adults
Mammography for Screening mammograms for women aged 50 to 69 are covered through facilities of the Provincial
Women Screening Program for Breast Cancer
Midwifery Services from a midwife employed by the Saskatchewan Health Authority for a birth in or out of
hospital
Long-Term Care The Saskatchewan Ministry of Health provides funding to the Saskatchewan Health Authority
which covers the majority of long-term care and respite care in special-care homes, nursing homes,
health centres and hospitals.
In a special-care home, residents are responsible for paying a resident charge, which is based on
income. They may have additional costs such as prescription drugs, incontinence supplies and
other personal items
Mental Health Services Services that are provided through the Saskatchewan Health Authority for the treatment of mental
health problems and mental disorders
Saskatchewan Aids to SAIL provides assistance to people with physical disabilities to live a more active and independent
Independent Living lifestyle. It also helps people in the management of certain chronic health conditions. SAIL
(SAIL) programs include:
• Prosthetics and Orthotics Program
• Special Needs Equipment Program (Mobility and Assistive Devices)
• Therapeutic Nutritional Products Program
• Respiratory Equipment Program (SAIL Respiratory Benefits Program)
• Home Oxygen Program
• Children’s Enteral Feeding Pump Program
• Compression Garment Program
• Paraplegia Program
• Cystic Fibrosis Program
• Chronic End-Stage Renal Disease
• Ostomy Program
• Haemophilia Program
• Aids to the Blind
• Saskatchewan Insulin Pump Program
Details and Eligibility
Supplementary Health Insurance Benefit Program
Eligibility for the extended health benefits is determined by the Ministry of Social Services. Eligible individuals receive coverage
for a variety of products and services, including basic dental care, prescription drugs, medical supplies and appliances, eye care,
podiatry and chiropody (foot care) services, hearing exams and hearing aids, emergency ambulance services, surgical dressings,
female contraceptive devices, incontinence aids, metered dose aerosols with spacer tubes, and ostomy supplies.
A Closer Look at Group Insurance
Keeping employees engaged and healthy
The public health insurance plan provides basic coverage for many health care services. Private insurance through a
group plan offers more generous coverage that allows employers to rely 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 Saskatchewan Social Legislation 13Return to the Table of Contents
Prescription Drug Insurance
The Drug Plan and Extended Benefits branch provides benefits to eligible Saskatchewan residents for certain drugs not prescribed
in a Saskatchewan hospital. The products covered are listed under the Saskatchewan Formulary which includes nearly
4,000 products. Syringes, needles, lancets and swabs used by diabetic patients are not included in the list.
Seniors 65 years and older
For Saskatchewan residents 65 years of age or older with income less than the provincial age tax credit, which is based on annual
net income. Under this program, seniors pay $25 for approved prescription drugs.
Children 14 years or younger
Children 14 years of age and under qualify automatically for the Children’s Drug Plan. Under this program, a maximum of $25 per
prescription is payable for approved prescription drugs. No registration is required.
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 outside 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.
Full details of Saskatchewan’s public health coverage can be found in the benefit booklet A Guide to Health Services
in Saskatchewan.
Additional Information
Health and Healthy Life
Ministry of Social Services
8. Saskatchewan Income Support
To qualify for financial assistance under Saskatchewan Income Support (SIS), applicants must meet the following conditions:
• Be a Canadian Citizen, permanent resident or have refugee status
• Live in Saskatchewan
• Be aged 18 years or older
• Have no or low income
• Have explored every other reasonable way to support themselves, including employment, seeking child support, etc.
Benefits
If eligible, applicants receive a monthly benefit amount that reflects their circumstances. For instance: whether they have a spouse/
partner or children, pay rent or a mortgage, live in a remote northern community. Circumstances are assessed every month so
benefit amounts may change.
Basic Monthly Benefit
(includes food, clothing, travel, personal and household items)
Outside Northern Administration District Within Northern Administration District
Adult Basic Benefit $285 Adult Basic Benefit $350
Children’s Basic Benefit $65/child
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2021 Bulletin on Saskatchewan Social Legislation 14Return to the Table of Contents
Shelter Monthly Benefit
(includes rent, mortgage payments, utilities, taxes and all other shelter-related costs)
Single Person Couples Families Families
(without dependent (1-2 children) (3+ children)
children)
Saskatoon/Regina $575 $750 $975 $1,150
Remainder of the $525 $650 $750 $850
province
Earnings Exemption
Recipients of SIS benefits can have earnings without having their monthly payment reduced. The monthly earnings exemptions are:
• Single person – $325
• Couple without dependent children – $425
• Family – $500
Additional Information
Saskatchewan Income Support
Ministry of Social Services
9. Saskatchewan Assured Income for Disability
(SAID)
Individuals with significant and enduring disabilities have access to an assured income program based on the impact of a person’s
disability, in order to increase their contribution and participation in the community. SAID benefits include three main components:
• The Living Income – a fixed amount of monthly income to spend on shelter, food, basic transportation and other items
• The Disability Income – to help with costs related to the impact of disability
• The Exceptional Need Income – helps individuals with a number of special circumstances. For example, additional income is
available for clothing recommended by a health professional, special food items, food and grooming costs associated with service
animals, and home care
Eligibility
• Be a Saskatchewan resident, 18 years of age or older
• Lack financial resources to provide for basic needs
• Have a significant and enduring disability that is of a permanent nature, substantially impacts daily living activities, and which
result in a person requiring assistance in the form of an assistive device, assistance of another person, a service animal, or other
accommodation
Earnings Exemption
People receiving assistance under the program can have earnings, up to the following annual amounts, without having their
benefits reduced.
• $6,000 for single beneficiaries
• $7,200 for couples
• $8,500 for families
Additional Information
Saskatchewan Assured Income for Disability (SAID)
SSQ Insurance
2021 Bulletin on Saskatchewan Social Legislation 15Return to the Table of Contents
Ministry of Social Services
10. Income Insurance Plan for Seniors
The Seniors Income Plan (SIP) provides financial assistance to the elderly to meet their basic needs.
Eligibility
To be eligible for Seniors’ Income Insurance Plan benefits, applicants must meet the following criteria:
• Be aged 65 years or older
• Be a permanent resident of Saskatchewan
• Receive full or partial Old Age Security Pension and Guaranteed Income Supplement amounts
• Have an annual income that is below a predetermined threshold
The income considered to determine SIP eligibility and benefit amounts is all personal income taxable for income tax purposes.
This can include Canada Pension Plan payments, bank and bond interest, dividend payments, private pension plans and salaries.
Income from the Old Age Security pension (OAS) and Guaranteed Income Supplement (GIS) is not considered, nor are assets.
Benefits
A monthly supplement is paid to seniors whose income, other than the Old Age Security pension (OAS) and the Guaranteed Income
Supplement (GIS) from the federal government, is low or who have no income.
Maximum benefit amount and annual taxable income level, depending on the situation
Client Category Maximum Benefit (monthly) Annual Taxable Income Level
of the SIP When SIP Becomes $0
Individuals living at home
Single pensioner $270 $4,560
Married - both pensioners $235 $7,440
Married - spouse under the age of 60 $270 $10,320
Married - spouse receiving an allowance $270 $9,120
Individuals living in a special care home
Single pensioner $50 $912
Married - both pensioners $50 $1,776
Married - spouse under the age of 60 $50 $7,872
Married - spouse receiving an allowance $50 $1,824
Individuals who are eligible for benefits under the SIP are also eligible for other types of benefits, including some Medicare
coverage.
Additional Information
Income Insurance Plan for Seniors
SSQ Insurance
2021 Bulletin on Saskatchewan Social Legislation 16Return to the Table of Contents
Ministry of Social Services
11. Employment Supplement
The Saskatchewan Employment Supplement (SES) provides assistance to families with lower-incomes who have children. It is a
monthly payment that supplements income.
Eligibility
To be eligible for SES, applicants must:
• Reside in Saskatchewan
• Hold a valid Saskatchewan Health Services card
• Have children under the age of 13 years
• Receive more than $125 each month in income, but less than the prescribed thresholds based on family size. This income from
employment, self-employment, farming and/or child or spousal support is considered to determine eligibility.
Families whose monthly income exceeds the following thresholds do not qualify for SES.
Number of Children Maximum Monthly Income
1 $3,070
2 $3,320
3 $3,570
4 $3,820
5 $4,070
Benefits
The amount of the supplement is based on the number of children in the family.
Number of Children Maximum Amount
1 $312.50
2 $375
3 $437.50
4 $500
5 $562.50
Families on the Saskatchewan Income Support (SIS) program who receive employment income will be able to take advantage of
earned income exemptions of $500 per month.
Additional Information
Saskatchewan Employment Supplement (SES)
SSQ Insurance
2021 Bulletin on Saskatchewan Social Legislation 17Return to the Table of Contents
12. 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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