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 * = not clearly addressed in legislation



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 N N N
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 N5 N N N N N Y8 N N N N N N N
Clothing N5 N N N N N Y8 N N N N N N N
Housing N5 N N N N Y Y8 N N N N N N N
Meal N5 N N N N N Y8 N N N N N N N
Moving N5 N N N N N Y8 N N N N N N N
Tool N5 N N N N N Y8 N N N N N N N
Travel N5 N N N N N Y8 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 Y 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 Y6 Y Y Y Y Y
Earned away from employer's premises Y Y N Y Y N Y Y Y6 N Y Y Y Y
Earned by route salesperson Y Y Y Y Y Y Y Y Y6 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 * *
Non-employee N N N N N N Y N3 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 N9 N N N N N N N
Profit sharing payments Y2 N N1 Y N1 Y4 Y N N N N N Y Y
Tips/Gratuities employer controlled N N N N N N Y8 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
Retiring allowance N N N N N N N N N N N N 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 Y8 N N N N N N N
Board and lodging N N Y Y Y Y Y8 N Y Y7 N N N N
Company owned/leased vehicle Y N N N N N Y8 N N N N N N N
Group term life insurance N N N N N N N8 N N N N N N N
Group RRSP plan payments N N N N N N Y8 N N N N N N N
Loans (interest free) N N N N N N Y8 N N N N N N N
Parking N N N N N N Y8 N N N N N N N
Provincial medical N/A 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
Stock options N N N N N N Y8 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 if part of a Deferred Profit Sharing Plan (DPSP)
  5. Included in unique circumstances
  6. Majority earned must be salary
  7. Determined on a case by case basis
  8. In Quebec, taxable benefits and allowances may be classified as vacationable under certain conditions
  9. Vacation pay for an employee who was on maternity leave is calculated based on the average week’s salary and is not dependent on any payments actually received while on maternity leave