The official forms, in order

This page covers each official form for Work-Sharing and the training grant: who fills it in, when, and where to find it on the Government of Canada website.

Checked on October 29, 2026 on canada.ca and in the Service Canada forms catalogue

In 30 seconds

In October 2026, the federal government launched a program for businesses that are short of work. Its official name is the Workforce Retention and Retraining Program (WRRP, “PMERMO” in French). It involves two applications. The first is for Work-Sharing: your employees reduce their hours instead of being laid off. The second is for the training grant, which pays for their training during the hours lost.

To start, there are 3 documents to prepare, in this order:

the Work-Sharing application, online;
Annex A, the list of employees (form EMP5101);
the grant application, online, with its Excel calculator.

During the agreement, you will have only one other numbered form to fill in: the EMP5103, if something changes. The rest are reports you fill in on templates that Service Canada sends you.

Who does what. You send us information about your business by email. We prepare the forms and send them back to you. You add your employees’ information yourself (names, SINs), then you sign and submit them. Our help is not free: our prices are on the home page. Your employees’ representative signs Annex A and confirms the application. Your employees only need to file their own Employment Insurance (EI) application, then complete their reports every two weeks, unless they are exempt.

The official forms are free on the Government of Canada website. We do not sell them: we help you fill them in.

The software you need. Forms EMP5100, EMP5101 and EMP5103 can only be filled in with Adobe Acrobat Reader, which is free, on a computer. They do not work on a phone or in a web browser. The grant calculator is an Excel file. Everything else is done in a web browser.

REF. 01Before you apply

Getting ready

You need to sort out two things before you fill anything in.

GCOS account

no number

What it is for: submitting your applications online. GCOS stands for Grants and Contributions Online Services. It is the Service Canada portal for both programs.

Who fills it in: You, the employer.
When: Right now, because verifying your identity can take time.
How to submit it: You register online.
Software: A web browser, on a computer.
Official link: Official page · Français
What we do: We explain the steps to follow. The account is in your name: we have no access to it.

Choosing the employee representative

no number

What it is for: naming the person who speaks and signs on behalf of the employees in the unit. In a unionized plant, this is the union representative.

Who fills it in: Your employees (or the union). They confirm their choice in writing, and you get a copy.
When: Before you apply.
How to submit it: Nothing to send to Service Canada. The representative keeps the confirmation, and you keep your copy.
Software: No official form: a written confirmation is enough.
Official link: Official page · Français
What we do: We explain what the confirmation must say.

REF. 02Work-Sharing application

The Work-Sharing application

This is the first application. It must arrive at least 10 business days before the start date. The start date is always a Sunday.

Work-Sharing application (online)

no number

What it is for: presenting the business, explaining the drop in work and describing your plan to get back to normal. The government calls this plan the “recovery plan”. For example, finding new customers or launching a new product. The measures must be concrete and verifiable. They are part of the application: there is no separate form.

Who fills it in: You. Your representative, the employee representative and, if applicable, the union representative confirm the application.
When: At least 10 business days before the start Sunday. The application cannot be retroactive.
How to submit it: Online, in your GCOS account.
Software: A web browser, on a computer.
Official link: Official page · Français
What we do: We write the answers, including the recovery plan, based on what you send us by email. You review them, then you submit.

Annex A: Work-Sharing Unit

EMP5101

What it is for: listing the employees who are reducing their hours: name, occupation, hire date, normal weekly hours. This group is called the Work-Sharing unit. The form does not ask for SINs.

Who fills it in: You fill in the list. The employee (or union) representative signs it: this confirms that every employee listed agrees to the agreement.
When: With the application. You make an updated version when an employee joins or leaves the unit.
How to submit it: You attach it to the application in GCOS.
Software: PDF file to fill in with Adobe Acrobat Reader (free), on a computer. Save it first, then open it in Adobe Reader. It cannot be filled in on a phone or in a web browser.
Official link: Form page · Français
What we do: We prepare the form and check that it matches the application. You enter your employees’ names yourself.

Work-Sharing application (paper version)

EMP5100

What it is for: the same application, on paper. It is used only if Service Canada allows you not to use GCOS. In that case, Service Canada tells you which forms to use and how to send them.

Who fills it in: You, with the same representatives. Each one confirms their agreement by email.
When: Only after Service Canada agrees to another method. Same 10-business-day deadline.
How to submit it: As Service Canada instructs. The catalogue page calls for sending it by email to the regional unit, with Annex A. Attach a CRA statement that proves your payroll number (the PD7A statement, which the CRA sends for your payroll deductions; your accountant has it).
Software: PDF file to fill in with Adobe Acrobat Reader (free), on a computer. Save it first, then open it in Adobe Reader. It cannot be filled in on a phone or in a web browser.
Official link: Form page · Français
What we do: If it is needed, we fill it in like the online application, based on what you send us by email.

REF. 03After approval

Once the agreement is approved

The agreement is the contract signed with Service Canada. It sets the dates, the employees and the hours. Once it is signed, a few documents follow, some of them every week.

The Work-Sharing agreement

no number

What it is for: making the agreement between you, your employees and Service Canada official.

Who fills it in: You and the representatives. Service Canada prepares it.
When: No later than 60 days after approval.
How to submit it: You sign it in GCOS if you applied online. Otherwise, you sign it by hand, scan it to PDF and send it by email. Keep the original for 6 years.
Software: A web browser, on a computer.
Official link: Official page · Français
What we do: We review the agreement before you sign it and send you our comments by email.

Record of Employment (ROE)

no number

What it is for: opening the Employment Insurance (EI) file of each employee in the unit. The official guide calls for code H, the reason code reserved for Work-Sharing.

Who fills it in: You, or your payroll service.
When: After the employee’s last shift before the agreement starts.
How to submit it: You issue it like your other Records of Employment.
Software: Your payroll software or the online ROE service.
Official link: Official guide · Français
What we do: We write down the code and the date for you in advance. The record itself stays with you: it contains personal information.

Employee Annex

no number

What it is for: explaining the program to your employees: their obligations, how to apply for EI, and the reports to file every two weeks. They also get a page with the reference code used for their EI application.

Who fills it in: No one: it is an information document. You or the employee representative give a copy to each employee.
When: At the start of the agreement.
How to submit it: There is nothing to submit: the annex is given to the employees.
Software: Web page, to print or forward.
Official link: Official page · Français
What we do: We give it to you, ready to hand out.

Enrolment sheet

no number

What it is for: giving EI the SIN (Social Insurance Number) and normal hours of each employee. The names must match those on Annex A.

Who fills it in: You. Service Canada gives it to you when the agreement is signed.
When: Right after signing.
How to submit it: Through the Data Gateway or by mail. The Data Gateway is another secure Service Canada site, separate from GCOS: GCOS is for applications, the Data Gateway is for EI submissions. Never by email: the sheet contains SINs.
Software: The template provided by Service Canada.
Official link: Official page (in French)
What we do: We explain how to fill it in. You enter the SINs yourself: we never receive them.

Utilization report

no number

What it is for: reporting, week by week, the hours worked and the hours lost. EI uses it to pay your employees.

Who fills it in: You.
When: Every week, Sunday to Saturday, until the agreement ends. Even in weeks with a shutdown, a statutory holiday or no reduction in hours.
How to submit it: Through the Data Gateway or by mail. The template arrives by email when you register for the Data Gateway.
Software: The template provided by Service Canada.
Official link: How to fill it in · Français
What we do: We show you how to fill it in the first week. With follow-up, we write to you every week to remind you. We never receive it: it contains the names and SINs.

REF. 04Training grant

The training grant application

This is the second application, for the Retraining Grant. It pays for your employees’ training during the hours lost, up to $1,000 per participant, plus an income top-up for them. You can submit it until December 31, 2027, before 3 p.m. (Eastern time).

Grant application (online)

no number

What it is for: describing the business, the training project (500 words at most) and the budget, then signing the attestation. The application has 5 parts.

Who fills it in: You. The person who signs must have authority to bind the business.
When: Ideally once your Work-Sharing agreement is in place. Otherwise, the answer may take longer. Service Canada aims to respond within 45 days of receiving a complete file.
How to submit it: Online, in GCOS, with the calculator. If you cannot use GCOS, you can apply by email, explaining why.
Software: A web browser, on a computer.
Official link: Official page · Français
What we do: We write the training project and the answers based on what you send us by email. You review them, then you submit.

Grant calculator

no number

What it is for: calculating the amount to request. The file also contains the declaration to sign and the annex to give to employees. It comes in French and English in the same file, with a version for Quebec.

Who fills it in: You. For each employee, it asks for the SIN and their EI benefit rate. Only the employee knows this rate: they choose whether to give it to you, and you need their consent, verbal or written. If they refuse, they do not get the grant’s income top-up, but they stay on Work-Sharing.
When: With the application. If it is missing, Service Canada writes to you: you have 5 business days to send it.
How to submit it: Uploaded to GCOS with the application.
Software: Excel file, to fill in on a computer. The “grant calculator” link is on the official page below.
Official link: Page to download it · Français
What we do: We prepare the file. You enter the SINs and rates on your own computer: we never receive them.

REF. 05During the agreement

During the agreement

Nothing changes without Service Canada’s approval. These documents are used when something changes, and to receive the grant.

Amending or extending the agreement

EMP5103

What it is for: requesting a change: extension, employees joining or leaving, new schedule, planned shutdown, change of representative. An extension can add up to 12 weeks.

Who fills it in: You. The representatives sign too. Attach an updated Annex A (EMP5101) if the employee list or the representative changes.
When: At least 10 business days before the change. For an extension, at least 4 weeks before the agreement ends. When an employee leaves the unit, tell Service Canada right away by email.
How to submit it: By email or by mail, to the regional unit. Even if you applied in GCOS.
Software: PDF file to fill in with Adobe Acrobat Reader (free), on a computer. Save it first, then open it in Adobe Reader. It cannot be filled in on a phone or in a web browser.
Official link: Form page · Français
What we do: We write to you before each date, with the form pre-filled.

Mid-term validation report

no number

What it is for: proving that the training is taking place, to receive the second grant payment.

Who fills it in: You.
When: One week before the halfway point of the grant agreement.
How to submit it: In GCOS, with supporting documents.
Software: A web browser, on a computer.
Official link: Official page · Français
What we do: We write to you before the date.

Payment tracking tool

no number

What it is for: recording every week the income top-up paid to each employee through the grant.

Who fills it in: You.
When: Every week. Service Canada gives it to you when the grant agreement is signed.
How to submit it: With your grant reports.
Software: The tool provided by Service Canada.
Official link: Official page · Français
What we do: We write to remind you to keep it up to date.

REF. 06End of the agreement

When the agreement ends

Two reports close the grant. After that, you keep the records.

Final attestation report

no number

What it is for: confirming the training, to receive the last grant payment.

Who fills it in: You.
When: No later than 21 days after the project ends.
How to submit it: In GCOS, with supporting documents.
Software: A web browser, on a computer.
Official link: Official page · Français
What we do: We write to you before the date.

Final report

no number

What it is for: presenting the results of the training project.

Who fills it in: You.
When: Within 35 days after the grant agreement ends.
How to submit it: As set out in your grant agreement.
Software: A web browser, on a computer.
Official link: Official page · Français
What we do: We write to you before the date.

Record keeping

no number

What it is for: allowing a government audit: payroll, production, signed originals.

Who fills it in: You.
When: For 6 years.
How to submit it: There is nothing to send, unless Service Canada asks for it.
Software: None.
Official link: Official page · Français
What we do: We give you the list of what to keep.

Key terms

GCOS: Grants and Contributions Online Services, the Service Canada portal where you submit applications. In French: SELSC.
Agreement: The contract signed with Service Canada. It sets the dates, the employees and the hours.
Work-Sharing unit: The group of employees who reduce their hours by the same percentage.
Employee representative: The employee chosen by their co-workers, or the union representative, who signs on behalf of the group.
SIN: The Social Insurance Number. The employer enters it in the forms themselves.
Data Gateway: A second secure Service Canada site, separate from GCOS. It is used for EI submissions that contain SINs.

Sources: official canada.ca pages on Work-Sharing and the Retraining Grant, and Service Canada forms catalogue pages, consulted on October 29, 2026. The official rules always take precedence over this page.

Take the test for your business

See a complete sample file