Tax Incentives and Wage Subsidies
Updated: February 25, 2021

Government of Canada’s Student Work Placement Program (SWPP)

Thinking of hiring a student?

Access this funding for your next student hire! Excellence in Manufacturing Consortium (EMC) is a new preferred partner for the Government of Canada's Student Work Placement Program (SWPP). Through the WILWorks program, Canadian manufacturers can receive up to $7,500 in wage subsidy for each student hired. Winter 2021 funding is still available! Check out the 10 employer delivery partners here.

SWPP Program funding has become temporarily more flexible. These changes are in place until April 30, 2021.

 SWPP eligibility changes (valid until April 30, 2021):

  • Shortened work terms may now be eligible for SWPP funding.
  • Students can work from home.
  • Post-secondary institutions now qualify for SWPP funding as long as the experience is a quality work-integrated learning opportunity that's linked to the student's program of study and career goals. This also applies to research positions.
  • "Net new" hire restrictions have been removed. All students are now considered for funding (not just new roles or more students hired compared to the previous year).

Note: some exceptions may apply if you will be engaging a student as an independent contractor.

Through SWPP, organizations within Canada that offer full-time employment opportunities for Canadian post-secondary students can receive wage subsidies:

  • Up to 75% (up to a maximum of $7,500 per placement) for each student hire How can you access this funding to hire Asper students?
  • There are a total of 10 delivery partner organizations that help distribute this funding. You can apply for this funding through the SWPP delivery partners. Check out the info below!

Are you eligible to apply?

This guide provides you with a general assessment of eligibility.

If you meet the following requirements, you will likely be eligible for SWPP funding.

Employer eligibility assessment

The employer is:

  • A registered Canadian business or organization OR post-secondary education institution
  • Not a federal or provincial government organization
  • Financially capable to hire a student for a part- or full-time work term, pay them consistently and provide a meaningful work experience

Student eligibility assessment

The student is:

  • A Canadian Citizen, permanent resident or a protected person defined by the Immigration and Refugee Protection Act.
  •  Registered as a full-time student in a post-secondary institution program
  • Not an international student requiring (or on) a work permit
  • Not an immediate family member of the employer

Remember that final decisions lie with the SWPP funding partners. This is to provide employers with a guideline only.

For a list of all Wage subsidies available click here.

Co-op Students Hiring Incentive (COS-HI)

The Co-op Students Hiring Incentive is designed to provide work experience for students through co-operative education work placements. For tax years ending after 2015, employers who hire a student as part of a registered co-operative education program can claim 15% of wages and salaries, up to a maximum of $5,000 per student.

Co-op Graduates Hiring Incentive (COG-HI)

The Co-op Graduates Hiring Incentive (COG-HI) is designed to connect graduates of registered co-operative education programs to full-time employment related to their field of study. For tax years ending after 2015, employers who hire a student as part of a registered co-operative education program can claim 15% of wages and salaries, up to a lifetime maximum of $5,000 per student.