Joint accounts

A joint account may be established on application by any two or more qualified employers who are in the same or related kinds of business, or who have a common financial interest. For experience rating purposes, a joint account is treated as though the account belonged to a single employer. This means that all firms in the joint account have the same UI rate. However, each employer must continue to file their own separate quarterly return.

Once approved, a joint account must be maintained for at least two calendar years after the year in which it is established. Thereafter, it may be dissolved upon application by one or more of the employers if prior notice has been given the remaining employers. The dissolution is effective as of December 31 of the year in which the application is filed.

Employers who wish to establish or dissolve a joint account should apply in writing to the Department of Labor, Liability and Determination Section (see Unemployment insurance issues – Where can I find the answers? ).

Further information on the calculation of UI rates is available in pamphlet IA 318.12, Experience Rating .

The following three tables show normal rates based on the size of fund index, and subsidiary rates based on the General Account balance.