CEWS 最大補助率を75%に引き上げ。カナダ政府によるコロナ支援対策「緊急賃金支援金制度」

CEWS 最大補助率を75%に引き上げ。カナダ政府によるコロナ支援対策「緊急賃金支援金制度」


なお、オンタリオ州ではロックダウンに伴う中小企業向け支援金1万ドルから最大2万ドルのO「ntario Small Business Support Grant」の申請を開始した

Canada Emergency Wage Subsidy (CEWS)説明ページ


In this example, you are calculating the period 11 wage subsidy for your employees Maude and Jean-Pierre, who have been working throughout the claim period (active employees) and are not related to you (arm’s-length employees).

Step 1: Determine your revenue drop
For this example, you’ve been using the general method to calculate your drop in eligible revenue since period 5 and have already figured out all the revenue drops you’ll need for period 11:

Claim period month: December 2020 divided by December 2019: 60% drop
Previous period month: November 2020 divided by November 2019: 58% drop
Step 2: Calculate the subsidy rate
To calculate your base and top-up rates, use the higher of the two revenue drops from step 1:

the claim period month revenue drop (December)
the previous month’s revenue drop (November)
In this example, you’ll use the December revenue drop of 60% because it is higher than the previous period month’s revenue drop of 58%.
Revenue drop of 60% = maximum base rate of 40%
Revenue drop of 60% = 1.75 x (60%-50%) = top-up rate of 17.5%
Step 3: Add the base rate and top-up rate to get your overall subsidy rate
Base rate of 40% + top-up rate of 17,5% = overall rate of 57.5%

Step 4: Calculate the amount of subsidy for your employee
Let’s say Maude made $1500/week during the claim period:

57.5% (your overall subsidy rate) of $1,129/week (the maximum amount of remuneration per week)
$1,129 x 57.5% = $649.18/week
$649.18 x 4 weeks = $2596.70 for Maude for this claim period
Let’s say Jean-Pierre made $500/week during the claim period:

57.5% (your overall subsidy rate) of $500/week (Jean-Pierre’s eligible weekly remuneration)
$500 x 57.5% = $287.50/week
$287.50 x 4 weeks = $1150 for Jean-Pierre for this claim period