Facts
not just figures
not just figures
Provincial vacationable earnings rates
- Now Available
- 2010 Payroll Guide (4MB)
- Media Release
- Profit W100 & Payworks
- Payroll Technology
Calculate vacationable earnings for regular salary, bonuses, allowances, commission, director's fees, miscellaneous earnings, termination payments and taxable benefits.
| KEY: Y = included | N = excluded | * = to be determined |
| Regular Salary/Earnings | ||||||||||||||
| Earning Type | Fed | BC | AB | SK | MB | ON | QC | NB | PE | NS | NL | YK | NT | NU |
| Call-in pay | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Overtime | Y | Y | N | Y | N | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Retroactive pay | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Shift premium | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Standby pay | Y | N | N | Y | N | Y | Y | * | Y | Y | N | Y7 | Y | Y |
| Statutory holiday pay | Y | Y | N | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Previously paid vacation pay | Y | Y | Y | Y | N | N | Y | N | N | N | Y | N | * | * |
| Allowances | ||||||||||||||
| Earning Type | Fed | BC | AB | SK | MB | ON | QC | NB | PE | NS | NL | YK | NT | NU |
| Car | N7 | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Clothing | N7 | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Housing | N7 | N | N | N | N | Y9 | N | N | N | N | N | N | N | N |
| Meal | N7 | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Moving | N7 | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Tool | N7 | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Travel | N7 | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Bonuses | ||||||||||||||
| Earning Type | Fed | BC | AB | SK | MB | ON | QC | NB | PE | NS | NL | YK | NT | NU |
| Discretionary | N | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Work related | Y | Y | Y | Y | N1 | Y | Y | Y | Y | Y | Y | Y | Y | Y |
| Commission | ||||||||||||||
| Earning Type | Fed | BC | AB | SK | MB | ON | QC | NB | PE | NS | NL | YK | NT | NU |
| Earned at employer's premises | Y | Y | Y | Y | Y | Y | Y | Y | Y8 | Y | Y | Y | Y | Y |
| Earned away from employer's premises | Y | Y | N | Y | Y | N | Y | Y | Y8 | N | Y | Y | Y | Y |
| Earned by route salesperson | Y | Y | Y | Y | Y | Y | Y | Y | Y8 | Y | Y | Y | Y | Y |
| Director's Fees | ||||||||||||||
| Earning Type | Fed | BC | AB | SK | MB | ON | QC | NB | PE | NS | NL | YK | NT | NU |
| Employee | N | N | N | N | N | N | Y | N3 | N | N | N | * | N | N |
| Non-employee | N | N | N | N | N | N | Y | N3 | N | N | N | * | N | N |
| Miscellaneous Earnings | ||||||||||||||
| Earning Type | Fed | BC | AB | SK | MB | ON | QC | NB | PE | NS | NL | YK | NT | NU |
| Maternity leave top-ups | N | N | N | N | N | N | N | N | N | N | N | N | N | N |
| Profit sharing payments | Y3 | N | N1 | Y | N1 | Y5 | Y | N | N | N | N | Y7 | N | N |
| Tips/Gratuities employer controlled | N | N | N | N | Y | N | Y | N | N | N | N | N | N | N |
| Termination Payments | ||||||||||||||
| Earning Type | Fed | BC | AB | SK | MB | ON | QC | NB | PE | NS | NL | YK | NT | NU |
| Pay in lieu of notice (employment standards requirement) | N | Y | N | N | N | Y | Y | Y | Y | Y | N | Y | Y | Y |
| Legislated severance pay (Fed/Ont) | N | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Retiring allowance (lump sum) | N | N | N | N | N | N | N | N | N | N | N | Y7 | N | N |
| Retiring allowance (installments) | N | N | N | N | N | N | N | N | N | N | N | Y7 | N | N |
| Taxable Benefits | ||||||||||||||
| Earning Type | Fed | BC | AB | SK | MB | ON | QC | NB | PE | NS | NL | YK | NT | NU |
| Awards/gifts (in kind) | N | N | N | N | N | N | N | N | N | * | N | N | N | N |
| Board and lodging | Y | N | Y2 | Y | Y | Y | N | N | Y | Y4 | N | N | N | N |
| Company owned/leased vehicle | Y | N | N | N | N | N | N | N | N | * | N | N | N | N |
| Group term life insurance | N | N | N | N | N | N | N | N | N | * | N | N | N | N |
| Group RRSP plan payments | N | N | N | N | N | N | N | N | N | * | N | N | N | N |
| Loans (interest free) | N | N | N | N | N | N | N | N | N | * | N | N | N | N |
| Parking | N | N | N | N | N | N | N | N | N | * | N | N | N | N |
| Provincial medical | N | N | N | N | N | N | N | N | N | * | N | N | N | N |
| Stock options | N | N | N | N | N | N | N | N | N | * | N | N | N | N |
- Unless tied to hours of work, production or efficiency.
- If included in wages or remuneration for work.
- Included where fee is a "wage" (condition of employment)
- Excluded in construction.
- Excluded if part of a DPSP.
- If amount is taxable.
- Included in unique circumstances.
- Majority earned must be salary.
- Housing and meal included as part of employment contract in Ontario
