Reporting wages – UI vs. Paid Leave

Joint UI/Paid Leave accounts vs. Paid Leave-ONLY accounts

I have workers covered by both UI and Paid Leave I have workers covered by Paid Leave ONLY What kind of account will you use to report wages?
No No No reporting required
Yes No Joint UI/Paid Leave
No Yes Paid Leave-ONLY
Yes Yes Two accounts required:
Joint UI/Paid Leave AND Paid Leave-ONLY


  • Most employees are covered by Unemployment Insurance AND Paid Leave – report wages paid to these employees using your Joint UI/Paid Leave account. 
  • Certain kinds of employees are covered by Paid Leave, but not UI – report wages paid to these employees using your Paid Leave-ONLY account. 
  • If you have some employees who are covered by both programs, as well as other employees who are only covered by Paid Leave – you will need two accounts.

For information on the account registration process, visit our Understanding your employer accounts page.

Coverage differences between UI and Paid Leave

The coverage differences between Paid Leave and UI are described on the pages linked below. 

Note: If your employees do not fall under any of the specific categories listed below, that means their wages are covered by both programs and should be reported using your Joint UI/Paid Leave account.