Provincial vacationable earnings rates
Calculate vacationable earnings for regular salary, bonuses, allowances, commission, director's fees, miscellaneous earnings, termination payments and taxable benefits.
| Y = included |
N = excluded |
* = not clearly addressed in legislation |
| 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 |
* |
* |
| 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 |
| 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 |
| 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 |
| 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 |
* |
* |
| 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 |
Y |
N |
Y8 |
N |
N |
N |
N |
N |
N |
N |
| 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 |
| 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 |
- 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 if part of a Deferred Profit Sharing Plan (DPSP)
- Included in unique circumstances
- Majority earned must be salary
- Determined on a case by case basis
- In Quebec, taxable benefits and allowances may be classified as vacationable under certain conditions
- 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
