As a self-employed person, which Notice of Assessment (NOA) will be used to calculate reimbursement amount for my claim?

The NOA used to compute the reimbursement amount will be the NOA that assesses your income for the year of when you took your first leave date. If this NOA is not available at the time of claim submission, the latest available NOA up to 2 years prior will be used. Please refer to the example below.
Example of NOA used for computation of GPLS payment to SEP whose leave first starts in 2022
Year income was earned | NOA used for computation of GPLS payment to SEP | |
---|---|---|
The year the first leave date was taken (i.e. Year X) | 2022 | NOA 2023 |
If NOA relating to Year X was not available, NOA relating to Year (X-1) | 2021 | NOA 2022 |
If NOA relating to Year X and (X-1) was not available, NOA relating to Year (X-2) | 2020 | NOA 2021 |