As the person receiving child support, and also receiving employment insurance from the government,
Employment Insurance is included in calculating the ratio in which the special expenses should be paid. This job benefit is seen as income replacement but not social assistance (such as welfare). Employees usually pay into the employment insurance scheme while they are employed. When they become unemployed they are able to access a portion of the funds once they are eligible. On the other hand, social assistance is fully government funded and is not treated as income.
Accordingly, the employment insurance will be grossed up to account for the taxes that should have been paid by the parent on that annual income. Thereafter, the calculation should be done to determine the ratio of the expense that should be paid by the parent receiving the Employment Insurance.