Provincial vacationable earnings rates

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 N 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 N/A 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

  1. Unless tied to hours of work, production or efficiency.
  2. If included in wages or remuneration for work.
  3. Included where fee is a "wage" (condition of employment)
  4. Excluded in construction.
  5. Excluded if part of a DPSP.
  6. If amount is taxable.
  7. Included in unique circumstances.
  8. Majority earned must be salary.
  9. Housing and meal included as part of employment contract in Ontario