2023 Payroll Legislations
Vacationable Earnings

EI/CPP InformationEmployment StandardsGarnisheesMaternity/Parental LeaveMinimum WageOvertimeReporting Pay Special Payments Stat Holiday PayTax Claim Codes Tax Credits Termination Notice Vacation Pay RatesVacationable Earnings Workers CompensationStatutory Holidays
Regular Salary/Earnings
Y = included;
N = excluded;
* = not applicable.
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
N
Y
Y
Y
Y
Y
Y
Y
Y
Previously paid vacation pay
Y
Y
Y
Y
N
N
Y
N
N
N
Y
N
Y
Y
Allowances
Y = included;
N = excluded;
* = not applicable.
Earning Type
Fed
BC
AB
SK
MB
ON
QC
NB
PE
NS
NL
YK
NT
NU
Car
N¹
N
N
N
N
N
Y²
N
N
N
N
N
N
N
Clothing
N¹
N
N
N
N
N
Y²
N
N
N
N
N
N
N
Housing
N¹
N
N
N
N
Y
Y²
N
N
N
N
N
N
N
Meal
N¹
N
N
N
N
N
Y²
N
N
N
N
N
N
N
Moving
N¹
N
N
N
N
N
Y²
N
N
N
N
N
N
N
Tool
N¹
N
N
N
N
N
Y²
N
N
N
N
N
N
N
Travel
N¹
N
N
N
N
N
Y²
N
N
N
N
N
N
N
¹ Included in unique circumstances.
² In Québec, taxable benefits and allowances may be classified as vacationable under certain conditions. Employers should contact Quebec Labour Standards (CNESST) for additional information.
Bonuses
Y = included;
N = excluded;
* = not applicable.
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
Director's Fees
Y = included;
N = excluded;
* = not applicable.
Earning Type
Fed
BC
AB
SK
MB
ON
QC
NB
PE
NS
NL
YK
NT
NU
Employee
N
N
N
N
N
N
Y
N¹
N
N
N
N
*
*
Non-employee
N
N
N
N
N
N
Y
N¹
N
N
N
N
*
*
¹ Included where fee is a “wage” (condition of employment).
Commission
Y = included;
N = excluded;
* = not applicable.
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
Y¹
Y
Y
Y
Y
Y
Earned away from employer's premises
Y
Y
N
Y
Y
N
Y
Y
Y¹
N
Y
Y
Y
Y
Earned by route salesperson
Y
Y
Y
Y
Y
Y
Y
Y
Y¹
Y
Y
Y
Y
Y
¹ Majority earned must be salary.
Miscellaneous Earnings
Y = included;
N = excluded;
* = not applicable.
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
N¹
N
N
N
N
N
N
N
Profit sharing payments
Y²
N
N³
Y
N³
Y⁴
Y
N
N
N
N
N
Y
Y
Tips/Gratuities employer controlled
N
N
N
N
Y
N
Y
N
N
N
N
N
N
N
¹ 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.
² If included in wages or remuneration for work.
³ Unless tied to hours of work, production, or efficiency.
⁴ Excluded if part of a Deferred Profit Sharing Plan (DPSP).
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