2021 Bulletin on Yukon Social Legislation
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2021 Bulletin on Yukon Social Legislation
2021 Bulletin
on Yukon Social Legislation
We are proud to present the first edition of the Bulletin on Yukon 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. Yukon Child Benefit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
4. Workers’ Compensation Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
5. Employment Standards Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
6. Canada Pension Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
7. Old Age Security Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
8. Yukon Health Care Insurance Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
9. Employment and Income Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
10. Tax Impact of Group Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Return 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 Yukon 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 Yukon 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 Yukon 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 Yukon 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
Family and Children’s Services
3. Yukon Child Benefit
The Yukon Child Benefit (YCB) is a non-taxable amount paid monthly to help low‑ and modest‑income families with the cost of
raising children under 18 years of age. It is combined with the Canada Child Benefit into a single monthly payment.
Benefit
The amount paid is $820 per year ($68.33 per month) for each dependant child.
This amount starts to be reduced when the adjusted family net income is above $35,000. The reduction is calculated as follows:
Family Size Percentage Difference Between Family Income and $35,000
Families with 1 child 2.5%
Families with more than 1 child 5%
Additional Information
Yukon Child Benefit
SSQ Insurance
2021 Bulletin on Yukon Social Legislation 5Return to the Table of Contents
Yukon Workers’ Compensation Health and Safety Board
4. Workers’ Compensation Act
2021 Average Premium Rate
The rate was set at $2.07 per $100 of company payroll, a slight increase of $0.02 over the 2020 rate.
Wage-Loss Benefits (Temporary Total Disability)
Wage-loss benefits are paid to workers who sustain work-related injuries and are unable to perform their job as a result of that
injury. For calculation purposes, the worker’s gross income is considered up to the maximum insurable earnings amount of
$91,930, which is adjusted once a year. Benefits are paid as follows:
• 75% of a worker’s weekly earnings
• No waiting period or retroactive period
• Benefits are paid until workers reach the age at which they are eligible to claim Old Age Security benefits.
Permanent Impairment Awards
A lump-sum award is provided to an injured worker whose injury results in permanent physical impairment. The amount awarded
is based on the degree of impairment and the amounts provided for in the law, based on the following calculation: percentage
of impairment multiplied by 125% of the maximum insurable earnings in effect the year of the injury.
Death Benefits
When a worker dies as a result of a work-related injury, benefits are paid to the surviving spouse and children.
Death Benefits
Lump-sum Payment Dependents can apply for a lump-sum payment if they experience
financial hardship
Funeral Expenses Up to $9,016
Up to $4,507 to cover additional expenses related to the death
Survivor Benefits
Surviving Spouse 3.125% of maximum insurable earnings ($2,651.15 per month)
The pension is payable for life
Dependent Children Children under 19 years of age, or up to 21 years if students:
1.25% of maximum insurable earnings ($1,060.15 per month)
Additional Information
Yukon Workers’ Compensation Health and Safety Board
SSQ Insurance
2021 Bulletin on Yukon Social Legislation 6Return to the Table of Contents
Department of Community Services
5. Employment Standards Act
The Employment Standards Act (ESA) provides the minimum standards for most employees working in the Yukon. It sets out the
rights and responsibilities of employees and employers in most Yukon 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.
Leave Eligibility Maximum Length Conditions
Sick Leave 1 day of sick leave for Up to 12 weeks Unpaid
every month worked for
a same employer
Bereavement Leave n/a 1 week Unpaid
Compassionate To care for a family 28 weeks Unpaid
Care Leave member diagnosed The employee must The employee must take the leave in periods of at
with a serious medical take the leave in least one week
condition with a periods of at least
significant risk of death one week
within 26 weeks
Leave Related to Worked at least 37 weeks Unpaid
Critical Illness of 6 consecutive months The employee must take the leave in periods of at
a Child for the same employer least one week
Provide a medical certificate and give 2 weeks’
written notice before the leave starts
Leave Related to Worked at least 17 weeks Unpaid
Critical Illness of 6 consecutive months The employee must take the leave in periods of
an Adult for the same employer at least one week
Employees must provide a medical certificate
and give 2 weeks’ written notice before the
leave starts
Crime-Related Worked at least Disappearance: 52 weeks Unpaid
Child Death or 6 consecutive months Death: 104 weeks The employee must take the leave in periods of
Disappearance for the same employer at least one week
Leave
Give written notice at least 2 weeks before the
leave starts
Maternity Leave Worked at least 17 weeks Give written notice at least 4 weeks before the
(or pregnancy leave) 12 consecutive months leave starts
for the same employer The employee must provide medical certificate
stating the expected due date of the child
Parental Leave Worked at least If only 1 employee Give written notice at least 4 weeks before the
(birth or adoption) 12 consecutive months takes the leave: leave starts
for the same employer 63 weeks If an employee intends to take both maternity
If the 2 employees and parental leave, the leaves must be
take the leave: continuous
71 weeks combined
SSQ Insurance
2021 Bulletin on Yukon Social Legislation 7Return to the Table of Contents
Annual Vacation
An employer must start paying vacation pay after the employee has been continuously employed for 14 days.
Vacation time is calculated as at least two weeks for every year of completed work. Vacation pay is calculated as at least 4% of an
employee’s gross wages.
Minimum Wage
Hourly Rate Since April 1, 2020 As of April 1, 2021
General $13.71 $13.85
Regular Work Week
A standard work week is 40 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.
General Holidays
On designated general 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.
Additional Information
Employment Standards Act
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
SSQ Insurance
2021 Bulletin on Yukon Social Legislation 8Return to the Table of Contents
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
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
SSQ Insurance
2021 Bulletin on Yukon Social Legislation 9Return to the Table of Contents
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
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
Allowance4 $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
SSQ Insurance
2021 Bulletin on Yukon Social Legislation 10Return to the Table of Contents
Department of Health and Social Services
8. Yukon Health Care Insurance Plan
The Yukon Health Care Insurance Plan provides residents with coverage for comprehensive and essential medical care. It is
administered by the Yukon Government Department of Health and Social Services.
Eligibility
To be eligible for coverage, applicants must:
• Be Canadian citizens or have immigration status
• Be permanent Yukon residents
• Be physically present in the Yukon, and not absent for more than 6 months, without a waiver from Insured Health Services
• Have a work visa for a minimum of 1 year
All Yukon residents can enrol in the Yukon Health Care Insurance Plan to get health care. It is the responsibility of each individual
to register themselves and their dependents who reside in the province. Individuals covered under the plan receive a health
insurance card that they must present to receive coverage.
Overview of Care and Services Covered
Care or Services Coverage
Physician Most medical care provided by physicians in Yukon clinics and hospitals
Hospital Services Accommodation and meals in a standard ward
Dental Care Some dental-surgical procedures
Travel for Medical Emergency air ambulance services and travel for essential non-emergency insured health
Treatment services when they are not available in the community in question
Home Care Program Services are based on an individual’s assessed needs. The program provides:
• Acute care
• Chronic disease care
• Palliative care
• Rehabilitation services
• Respite care
A Closer Look at Group Insurance
Keeping employees engaged and healthy
The public health care 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.
Extended Heath Care Benefits and Pharmacare for Seniors
The Pharmacare and extended health-care benefits programs assist registered seniors 65 years of age and older with the cost of:
• Prescription drugs
• Dental care
• Vision care
• Medical-surgical supplies and equipment
SSQ Insurance
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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 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
Health and Wellness Care
Health and Social Services
9. Employment and Income Assistance
Social Assistance
The Social Assistance program supports people who require financial help to pay for their basic needs. There are two broad
categories of assistance:
• General Assistance: money for food, clothing, utilities and rent
• Items of Supplementary Need: money for things like special health-care costs, furniture and moving
The amount of assistance a person can receive every month depends on factors such as their income level, family size and where
they live within the territory. Social Assistance clients can also obtain benefits such as health care, dental care, prescription drug
coverage and transportation to medical appointments.
Yukon Supplementary Allowance
Social assistance recipients may receive the Yukon Supplementary Allowance, a tax-free payment of $250 monthly ($3,900 per
year). To be eligible, a recipient must be either:
• Assessed as unemployed because of severe or long-term disability
• Receiving the Old Age Security (OAS) pension, or be old enough to receive it
Low-income Senior’s Income Supplement
Low-income Yukon seniors (aged 65 years or older) can apply for the Yukon Seniors Income Supplement. This amount increases
the monthly income by an amount varying from $10 to $253.25.
To receive the income supplement, applicants must meet the following criteria:
• Receive the Old Age Security (OAS) pension
• Receive the Guaranteed Income Supplement (GIS)
• Receive the Spouse’s Allowance or the Survivor’s Allowance
• Receive the Guaranteed Income Supplement (GIS) in Yukon
Additional Information
Supports for adults and seniors
SSQ Insurance
2021 Bulletin on Yukon Social Legislation 12Return to the Table of Contents
10. 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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