Alberta.ca » Income and Employment Supports Policy Manual


Expected to Work/Barriers to Full Employment Policy & Procedures

Published Date: August 01, 2011
Bookmark this page

11 Income

Net Employment Income

AUTHORITY

Income Support, Training and Health Benefits (ISTHB) Regulation, Section 23(4)(a)-(b)

POLICY

The ISTHB Regulation states the following are deducted from employment income:

  • Income Tax
  • Canada Pension Plan premiums
  • Employment deductions,
  • Any deductions required by an employer as a condition of employment, and
  • Where the person’s wages are garnished, for only the first month after the garnishment is in effect, the amount of the first payment that is paid pursuant to the summons.


Examples of deductions required by an employer as a condition of employment:

  • AHC premiums
  • Company pension plan contributions
  • Union dues
  • Meal expenses
  • Uniform rental and cleaning charges


Condition of employment deductions are used to calculate net earnings. If a client claims deductions are a condition of employment the worker must see a letter, brochure or other document from the employer, which proves employees must pay the deductions.