When an employee takes sick leave or work-related illness and injury leave, you should follow the steps under What should you do if an employee has an interruption of earnings?

If you pay an employee's medical expense or contribute to or provide your employee with a health-related benefit, you must determine if it is taxable. See Determine if a benefit is taxable and select the appropriate benefit.

Related topics

• Supplementary unemployment benefit plan (SUBP)
• List of federally regulated industries and workplaces – To find out if your employee is covered under the sick leave protection, what your responsibilities are as an employer, and other information.
• Reports and publications: Federal labour standards – To find out if your employee is covered under the sick leave protection, what your responsibilities are as an employer, and other information.