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https://alanrmcewen.com/2013/08/04/ei-hours-for-statutory-holidays/#:~:text=While%20all%20such%20earnings%20are%20insurable%2C%20there%20is,zero%2C%20would%20normally%20have%20worked%20on%20that%20day.
https://www.canada.ca/en/revenue-agency/services/tax/canada-pension-plan-cpp-employment-insurance-ei-rulings/cpp-ei-explained/canada-pension-plan-employment-insurance-explained-8.html
Statutory holidays. In situations where a statutory holiday is paid in straight time and the holiday is not worked, the insurable hours will be the hours that person would have normally worked. In situations where a holiday is worked and no leave is given, the day worked equals the actual number of hours worked.
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/establishing-number-insurable-hours-record-employment-purposes.html
One hour of work on a public holiday equals one hour of insurable employment, even if the rate of pay is higher. When a public holiday is paid in straight time and a person doesn’t work on the holiday, the insurable hours will be the hours the person would have normally worked.
https://alanrmcewen.com/2013/04/07/disconnect-between-ei-insurable-earnings-and-hours-for-statutory-holidays/
However statutory holiday pay is required, all such amounts paid are EI insurable earnings. By contrast, the insurable hours recognized are the greater of: the hours that would otherwise have normally been worked on that day; and; any hours actually worked.
https://www.immigration.ca/determining-hours-insurable
In situations where the employee’s departure is not final, the employer will consider the hours as insurable if the employer has paid for a statutory holiday. This is why employers would need to include these hours in the employee’s total insurable hours in …
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