2021 Bulletin on Nova Scotia Social Legislation
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2021 Bulletin on Nova Scotia Social Legislation
2021 Bulletin
on Nova Scotia Social Legislation
We are proud to present the first edition of the Bulletin on Nova Scotia 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. Nova Scotia Family Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
4. Workers’ Compensation Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
5. Employment Standards Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
6. Canada Pension Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
7. Old Age Security Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
8. Health Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
9. Employment and Income Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
10. Tax Impact of Group Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14Return 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 Nova Scotia 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
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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 Nova Scotia 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 Nova Scotia 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
Department of Community Services
3. Nova Scotia Family Benefits
The Government of Nova Scotia provides financial assistance to families in the province to help them support themselves and
their children.
Nova Scotia Child Benefit
The Nova Scotia Child Benefit (NSCB) is a tax-free amount paid monthly to help low-income and modest-income families with
children under 18 years of age. It is combined with the Canada Child Benefit into a single monthly payment.
Eligible families with an adjusted family net income between $26,000 and $34,000, may be entitled to the following amounts:
• $77.08 per month for the first child
• $68.75 per month for the second child
• $75.00 per month for each additional child
This program is fully funded by the Nova Scotia provincial government.
SSQ Insurance
2021 Bulletin on Nova Scotia Social Legislation 5Return to the Table of Contents
Nova Scotia Affordable Living Tax Credit
This credit is a tax-free amount paid to make life more affordable for low and modest income individuals and families. The credit
offsets the increase in the HST and provides additional income. It is combined with the quarterly payments of the federal
GST/HST credit.
For July 2020 to June 2021, the program provides a maximum annual credit of $255 for an individual or a couple, plus $60 for
each child. The credit is reduced by 5% of adjusted family net income over $30,000.
Additional Information
Provincial Family Assistance Programs – Nova Scotia
Workers’ Compensation Board Nova Scotia
4. Workers’ Compensation Act
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.
Wage-Loss Benefits
Workers who sustain a work injury are compensated for lost wages, if applicable. These benefits are usually paid every two weeks
at the following rates for as long as workers are unable to return to their regular job:
• first 26 weeks - 75% of the net earnings loss
• after 26 weeks - 85% of the net earnings loss
For calculation purposes, gross income is considered up to the maximum annual insurable earnings of $64,500, which is adjusted
once a year.
2021 Average Premium Rate
The rate was set at $1.65 per $100 of company payroll, stable from the previous year.
Permanent Impairment Awards
The amount of the lump-sum award is based on the degree of impairment and the amounts provided for in the law.
• Employees unable to return to work receive 85% of net earnings loss up to age 65
• At age 65, they receive 5% of total benefit paid as an annuity
Death Benefits
When a worker dies as a result of a work-related injury, benefits are paid to the surviving spouse and children.
Death Benefit
Lump-sum $15,000
Burial Expenses Up to $5,000
Survivor Benefits
Surviving Spouse 85% of deceased employee’s earnings loss up to age 65
At age 65, 5% of the total pension, paid as an annuity
Dependent Child $196 per month until age 18, or age 25 if education continues
SSQ Insurance
2021 Bulletin on Nova Scotia Social Legislation 6Return to the Table of Contents
Other Benefits
The Workers’ Compensation Board (WCB) covers, where applicable and with receipts, and up to the prescribed amounts, various
expenses for hospital care, visits to a physician, physiotherapist or chiropractor, surgery, prescriptions, dental expenses or other
health care items such as braces and crutches.
Additional Information
Workers’ Compensation Board of Nova Scotia
Department of Labour and Advanced Education
5. Employment Standards Act
The Employment Standards Act (ESA) provides the minimum standards for most employees working in Nova Scotia. It sets out the
rights and responsibilities of employees and employers in most Nova Scotia 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, based on the situation.
Leave Eligibility Maximum Length Conditions
Emergency Leave Emergency declared Employees are eligible for the leave for Unpaid
under the Emergency as long as the emergency prevents them
Management Act from being able to perform their work. If an
employee can perform their work remotely,
the leave does not apply
Sick Leave n/a 3 days per year Unpaid
Bereavement n/a Up to 5 consecutive working days Unpaid
Leave
Compassionate Worked at least Up to 28 weeks within a 52-week period Unpaid
Care Leave 3 months for the The leave can be broken up into several The employee must provide
same employer periods of at least 1 week in duration during a medical certificate at the
To care for a seriously the 52-week time frame employer’s request
ill person who has
a high risk of dying
within 26 weeks
Domestic Violence Worked at least Short option: up to 10 intermittent or 3 days of paid leave, others
Leave 3 months for the consecutive days per calendar year are unpaid
same employer Long option: up to 16 consecutive
(continuous) weeks per calendar year
Critically Ill Child Worked at least Up to 37 weeks within a 52-week period Unpaid
Care Leave 3 months for the The leave can be broken up into several A qualified medical practitioner
same employer periods of at least 1 week in duration during must issue a medical certificate
the 52-week time frame stating that the child has a critical
illness and the period of time for
which the child needs care
Critically Ill Adult Worked at least Up to 16 weeks within a 52-week period Unpaid
Care Leave 3 months for the The leave can be broken up into several A qualified medical practitioner
same employer periods of at least 1 week in duration during must issue a medical certificate
the 52-week time frame stating that the adult has a
critical illness and the period for
which the adult needs care
SSQ Insurance
2021 Bulletin on Nova Scotia Social Legislation 7Return to the Table of Contents
(continued)
Leave Eligibility Maximum Length Conditions
Crime-related Worked at least Up to 52 consecutive weeks if the child Unpaid
Child Death or 3 months for the has disappeared The employer can ask for
Disappearance same employer Up to 104 consecutive weeks if the child reasonable evidence
Leave has died
Pregnancy or n/a Pregnancy leave can be up to 16 weeks Unpaid
Parental Leave Employees can take a total of 77 weeks If an employee is taking parental
combined pregnancy (16 weeks) and leave but not pregnancy leave,
parental (61 weeks) leave the employee can take up to
77 weeks’ leave in the time after
the child is born or arrives in the
home
Note: Other job-protected leaves are available for reservists, judicial duties and citizenship ceremonies.
Annual Vacation
Employees are entitled to vacation time of two weeks after each period of 12 months of work. Employers must give employees
vacation time within 10 months following the 12-month earning period. After eight years of service, the employee must receive
three weeks’ vacation time.
Employment Period Vacation Time Vacation Pay
(the shorter of the two)
Less than 8 years 1 day for each month worked, or 4% of gross salary
2 standard weeks of vacation per
reference year
8 years or more 1.25 days for each month worked, 6% of gross salary
or 3 standard weeks of vacation per
reference year
Minimum Wage
Hourly Rate Since April 1, 2020 Effective April 1, 2021
General $12.55 $12.95
Regular Work Week
A standard work week is 48 hours. Employees who work more than the standard week must be paid a wage with a 50% premium
(time and a half). Some exceptions are provided for under the law.
Public Holidays
On statutory holidays, most employees are entitled to time off with pay based on their average daily wage. If the employee is not
scheduled to work on the paid holiday, the employer can offer the employee another day off or a regular day’s pay for that holiday.
Additional Information
Guide to the Nova Scotia Labour Standards Code
SSQ Insurance
2021 Bulletin on Nova Scotia Social Legislation 8Return to the Table of Contents
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 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 receiving CPP benefits is 65 years; however, workers can take a permanently reduced pension as early
as age 60.
The CPP provides the following benefits:
• Retirement pension
• Post-retirement benefit
• Disability benefits
• Survivor benefits
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
SSQ Insurance
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Basic Amounts for 2021 (continued)
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 contributors $257.58
Survivor’s pension
Contributor younger than 65 $650.72
Contributor 65 and older $722.25
Children of deceased CPP contributors $257.58
Additional Information
Canada Pension Plan
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
SSQ Insurance
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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
Allowance 4
$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
Department of Health and Wellness
8. Health Insurance
Nova Scotia’s Medical Services Insurance (MSI) is the provincial health plan. It provides basic coverage for essential medical care.
Eligibility
The following are eligible for MSI:
• Permanent residents, present in the province 183 days every calendar year
• Canadian citizens coming from another province, eligible after a three-month period
• Full-time students studying in another province
• Students coming to Nova Scotia from outside the country who hold a Study Permit (starting the first day of the 13th month
following the date of arrival in Nova Scotia, provided they have not been outside the province for more than 31 consecutive days)
• Temporary workers who hold a work permit valid for a minimum of 12 months
It is the responsibility of each individual to register themselves and their dependents who reside in the province. Individuals
covered by the plan receive a health card, which they must present to receive provincial health insurance coverage.
SSQ Insurance
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Overview of Care and Services Covered
Coverage Conditions
Physician Services in the physician’s office, at the hospital, or in the home
Medical Care • Surgical services, including the services of anesthetists
• Medical examinations
• Diagnostic services: laboratory tests and medical imaging
• Obstetrical care, including pre-natal care, confinement, caesarean section, post-natal and
newborn care or any complications of pregnancy
• Treatment of fractures and dislocations
• Breast and cervical cancer screening
• Sterilization procedures, both male and female
• Vaccinations deemed necessary
• Supervision of home dialysis
Hospital Services Standard ward, meals, and most in-patient care
Additional insurance is required to obtain a private or semi-private room.
Optometric Services Children age 9 and younger as well as those age 65 and older: 1 eye exam per 2-year period
If a pathology exists or symptoms appear, other than those related to ocular refractive
disorders, the eye exam is covered at any age
Dental Services • Care recommended by a physician and provided in a hospital
• Basic dental care (annual exams, cleanings and fillings) for children from birth to the end of
the month of their 14th birthday
Nursing and Home Care Home Care: nursing and home support
Costs are based on income
Medical Supplies • Artificial limbs are covered once every 4 years
• Ocular prostheses for residents aged 18 and younger or 65 and older, or to those registered
with the CNIB
• Mastectomy prostheses are covered up to $150 ($300 if bilateral) every 2 years
A Closer Look at Group Insurance
Keeping employees engaged and healthy
The public health insurance 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.
Pharmacare Program
The program assists Nova Scotians who do not have private prescription drug insurance coverage or if the high cost of prescription
drugs becomes a financial burden to them. The program helps cover the costs of prescribed drugs and supplies listed in the Nova
Scotia Formulary, provided these are not covered by another plan.
There are no premiums and the program’s copayment and deductible have yearly maximums that are set depending on annual
family income.
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Seniors’ Pharmacare Program
The program helps with the cost of prescription drugs and supplies listed in the Nova Scotia Formulary. Coverage must be renewed
yearly. Family history is not considered.
Seniors contribute to costs in two ways:
• Annual premium of $424 based on income
• A copayment of 30% for each prescription, up to the maximum annual copayment of $382
A Closer Look at Group Insurance
For health benefits not covered by MSI, additional private insurance is recommended to cover medication, vision care,
medical equipment and dental care, among others.
Additional Information
Nova Scotia Medical Services Insurance
Department of Community Services
9. Employment Support and Income Assistance
Income Assistance
This program provides people in financial need with assistance for basic needs such as food, rent, utilities like heat and electricity,
and clothing.
Standard Household Rate
Household Composition Monthly Payment
Dependent Children/
Number of Recipients Student Family Member Rent/Own Board
1 0 $686 $608
1 1 $962 $627
1 2 or more $1,013 $668
2 0 $1,342 $1,008
2 1 or more $1,393 $1,049
Additional benefits are available for individuals who have a disability or condition that limits their ability to hold a job.
In order to help employable people regain their financial independence, the government offers various employability development
and job search support services.
Additional Information
Employment and Income Assistance
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2021 Bulletin on Nova Scotia Social Legislation 13Return 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 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 taxation impact of various group insurance plan coverage.
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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