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If the member is laid off a second or subsequent time after being recalled to work, you must decide whether they are being permanently or temporarily laid off. If the layoff is temporary because the member has a reasonable chance of being permanently recalled to work, a new leave begins. If the member has recall rights, member and employer contributions can be made during this period. A non-unionized employee whose employer has temporarily reduced or eliminated their hours of work because of COVID-19 may qualify for a job-protected Infectious Disease Emergency Leave under the ESA for the period from March 1, 2020 to January 2, 2021. For more information please refer to the Declared Emergency and Infectious Desease Emergency Leaves During COVID-19 section below.

Unpaid Sick Days

When an employee takes an unpaid sick day you must decide whether to classify the time off work as an employer-approved health leave, an employer-approved leave or you may decide not to approve the leave.

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Members can choose to "top up" their contributions during a temporary period of reduced earnings (also referred to as an Approved Work Schedule Reduction), subject to your approval, as long as they have been employed by your organization for at least 36 months prior to the start of the period. The 36 month minimum employment requirement is waived for the year 2020 only, due to COVID relief measures provided under the ITA Regulations. Examples of a temporary period of reduced earnings include; participation in a temporary job-sharing program, or a decision by a member to work fewer hours each week for a temporary period of time.

For further information about temporary periods of reduced earnings/approved work schedule reduction and reporting requirements, please refer to Temporary Periods of Reduced Earnings in section 4.7 . Contributions in Other Situations

Declared Emergency and Infectious Disease Leaves during COVID-19

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