Tax Incentives and Wage Subsidies
Updated: June 12, 2020 at 10:45am (central)

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

SWPP Funding during the COVID-19 pandemic:

SWPP Contacts and Process

NEW – Temporary changes to SWPP Program funded by Employment and Social Development Canada (ESDC) as a result of COVID-19.  These measures are in place until March 31, 2021.

  • Placement flexibility - Employers have the flexibility to postpone placement start dates or reduce the duration of placements.
  • Remote WIL - If students have the ability to do so, they can complete their WIL placement from home or other safe, remote worksites (if they can fulfill their job duties and communicate with their employer).
  • Funding Flexibility - Small and medium sized employers (500 or less employees) including not-for-profit organizations may receive up to 75% of the wage subsidies up-front, and the remaining 25% halfway through the placement. At the discretion of delivery partner.
  • Employer Pre-Approval - employers that are considering WIL placements can now be pre-approved as an organization before finalizing their selection of student(s) to hire.
  • Post Secondary Institutions (PSI’s) can now access funding as employers of record for SWPP.

Any employer experiencing changes to a work term that's already been approved for SWPP funding should reach out directly to the appropriate SWPP funding partner immediately to communicate these changes. 

Thinking of hiring a student?

You may be eligible to receive up to $7,000 in wage subsidies! Check out the 10 employer delivery partners here. Access this funding for your next student hire!
As part of the Government of Canada's Student Work Placement Program (SWPP), a variety of funding opportunities are available for employers to hire students for the purposes of work integrated learning. This funding is being administered by Employment and Social Development Canada.

SWPP Wage Subsidy Amount

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

  • up to 70% (up to a maximum of $7,000 per placement) for under-represented students including first-year students, women in STEM, indigenous students, persons with disabilities and newcomers.

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!

General eligibility requirements

  • Employers can hire students in any program (i.e.: Arts, Business, Science...etc.)
  • 
However, students must be Canadian citizens, permanent residents or a person to whom refugee protection has been conferred under the Immigration and Refugee Protection Act for the duration of employment to qualify for funding from SWPP
  • 
Municipal, provincial or territorial governments are NOT eligible for SWPP funding


For a list of all SWPP employer delivery partners click here

 

Manitoba Summer Student Recovery Plan

The Summer Student Recovery Jobs Program promotes the hiring of high school and post-secondary students who have been impacted by the COVID-19 pandemic. The program provides wage subsidies to employers from the private and not-for-profit sectors to employ students aged 15 to 29. In addition to traditional summer jobs, students can help organizations and businesses adapt their workplaces and public spaces to the public health requirements of COVID-19.


Eligible employers
Open to all private sector and non-profit employers operating in Manitoba.
Public sector employers including public heath, educational institutions, and municipal/provincial/federal governments and agencies and political parties are not eligible.

Eligible students
To be eligible, the student must:

  • Be a high school or post-secondary student aged 15 to 29 residing in Manitoba;
  • Be a Canadian citizen, permanent resident, international student, or person to whom refugee protection has been conferred under the Immigration and Refugee Protection Act for the duration of the employment; and
  • Be legally entitled to work in Manitoba.

The student must be a new hire for the spring/summer months with a start date of May 1 or later. Existing permanent or part-time employee are not eligible. 
For further information, including employer obligations and how to apply please click here.

The Non-profit Summer Student Incentive Program

 Manitoba charities and non-profit organizations are now eligible for $6000 in financial aid if they hire at least one student under the province's wage subsidy program. They will receive $3,000 upon confirmation of the student's hiring. The remaining $3,000 will be paid out at the end of the summer. Non-profits and charities just have to show evidence of a summer student being hired and payment will be processed very soon thereafter. Applications for the program will open online beginning on June 16.

Work-Sharing Agreements (WS)

Work-Sharing (WS) is an adjustment program designed to help employers and employees avoid layoffs when there is a temporary reduction in the normal level of business activity that is beyond the control of the employer. The measure provides income support to employees eligible for Employment Insurance benefits who work a temporarily reduced work week while their employer recovers. Work-Sharing is a three-party agreement involving employers, employees and Service Canada. Employees on a Work-Sharing agreement must agree to a reduced schedule of work and to share the available work over a specified period of time.

The Government of Canada has introduced temporary special measures that extend the maximum duration from 38 weeks to 76 weeks.

 

The Temporary Wage Subsidy

A three-month measure that allows eligible employers to reduce the amount of payroll deductions required to be remitted to the Canada Revenue Agency (CRA). The subsidy is equal to 10% of the remuneration you pay from March 18, 2020 to June 19, 2020, up to $1,375 for each eligible employee to a maximum of $25,000 total per employer.

Note: Associated CCPCs will not be required to share the maximum subsidy of $25,000 per employer.

 

Canada Emergency Wage Subsidy (CEWS)

As a Canadian employer whose business has been affected by COVID-19, you may be eligible for a subsidy of 75% of employee wages for up to 12 weeks, retroactive from March 15, 2020, to June 6, 2020. This wage subsidy will enable you to re-hire workers previously laid off as a result of COVID-19, help prevent further job losses, and better position you to resume normal operations following the crisis.

 

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.