2013 Payroll Guide
This is how we work.
2013 Calendar and Important Dates
Public Holiday: Canadian Financial Institutions Closed
Provincial Holiday: Financial Institutions Closed
January February March April
S M T W T F S S M T W T F S S M T W T F S S M T W T F S
1 2 3 4 5 1 2 1 2 1 2 3 4 5 6
6 7 8 9 10 11 12 3 4 5 6 7 8 9 3 4 5 6 7 8 9 7 8 9 10 11 12 13
13 14 15 16 17 18 19 10 11 12 13 14 15 16 10 11 12 13 14 15 16 14 15 16 17 18 19 20
20 21 22 23 24 25 26 17 18 19 20 21 22 23 17 18 19 20 21 22 23 21 22 23 24 25 26 27
27 28 29 30 31 24 25 26 27 28 24 25 26 27 28 29 30 28 29 30
31
May June July August
S M T W T F S S M T W T F S S M T W T F S S M T W T F S
1 2 3 4 1 1 2 3 4 5 6 1 2 3
5 6 7 8 9 10 11 2 3 4 5 6 7 8 7 8 9 10 11 12 13 4 5 6 7 8 9 10
12 13 14 15 16 17 18 9 10 11 12 13 14 15 14 15 16 17 18 19 20 11 12 13 14 15 16 17
19 20 21 22 23 24 25 16 17 18 19 20 21 22 21 22 23 24 25 26 27 18 19 20 21 22 23 24
26 27 28 29 30 31 23 24 25 26 27 28 29 28 29 30 31 25 26 27 28 29 30 31
30
September October November December
S M T W T F S S M T W T F S S M T W T F S S M T W T F S
1 2 3 4 5 6 7 1 2 3 4 5 1 2 1 2 3 4 5 6 7
8 9 10 11 12 13 14 6 7 8 9 10 11 12 3 4 5 6 7 8 9 8 9 10 11 12 13 14
15 16 17 18 19 20 21 13 14 15 16 17 18 19 10 11 12 13 14 15 16 15 16 17 18 19 20 21
22 23 24 25 26 27 28 20 21 22 23 24 25 26 17 18 19 20 21 22 23 22 23 24 25 26 27 28
29 30 27 28 29 30 31 24 25 26 27 28 29 30 29 30 31
Holiday Date Holiday Date Holiday DateNew Year’s Day January 1 Good Friday March 29 Civic Holiday* August 5Traditional Holiday (QC) January 2 Easter Monday (NU) April 1 Discovery Day (YT) August 19Family Day (BC) February 11 Victoria Day May 20 Labour Day September 2Family Day (AB, SK, ON) February 18 Aboriginal Day June 21 Thanksgiving Day October 14Louis Riel Day (MB) February 18 Discovery Day (NL) June 24 Daylight Savings Time Ends November 3Islander Day (PE) February 18 St. Jean Baptiste (QC) June 24 Remembrance Day** November 11Heritage Day (YT) February 22 Canada Day July 1 Christmas Day December 25Daylight Savings Time Begins March 10 Nunavut Day (NU) July 9 Boxing Day December 26
* Holiday in BC, AB, SK, MB, ON, NT, NU, NB, and NS. This is an optional day at the employer’s discretion in AB. ** Offices closed in BC, AB, SK, NT, NU, YT, NB, and PE.
Payroll Labour Management Information
Table of Contents
Standards 1
Statutory Holidays 2
Pensionable Earnings 3
Vacationable Earnings 4
Leaves Chart 6
CPP/QPP 6
EI/QPIP 6
Workers Compensation Assessable Earnings 7
WCB Maximum Assessable Earnings 8
Termination 9
Special Payments Chart 10
Tax Credits 11
Lump Sum Tax Rates 11
Chart of Insurability 12
Disclaimer: The information provided in this booklet is provided by Payworks as a convenience to you. Payworks does not warrant the accuracy or completeness of the information contained in this booklet. Contents may be subject to change. Always check with the proper authority for the most current information available.
Standards (January 2013)
Reporting PayMinimum
WageOvertime
Pay (X 1.5)General (Stat) Holidays
WorkedVacation Pay Vacation Entitlements
Fed 3 hrs @ reg wage * 8 hr/day or 40 hr/wk Time + 1/2 plus regular wages4% for the first 6 years
6% after 6After 1 year - 2 weeksAfter 6 years - 3 weeks
BC 2 hrs @ reg; 4 if scheduled more than 8
$9.00 - $10.25 8 hr/day or 40 hr/wk & X 2 after 12 hr/day
Time + 1/2 for the first 12 hours. Double time after, plus an average day’s pay.
4% for the first 5 years6% after 5
After 1 year - 2 weeksAfter 5 years - 3 weeks
AB 3 hrs @ min wage$9.05 - $9.95 (Sep 1, 2013)
8 hr/day or 44 hr/wkTime + 1/2 plus regular wages or reg
pay plus a holiday day with pay4% for the first 5 years
6% after 5After 1 year - 2 weeksAfter 5 years - 3 weeks
SK 3 hrs @ min wage $10.00 8 hr/day or 40 hr/wk Time + 1/2 plus regular wages6% for the first 10 years
8% after 10After 1 year - 3 weeks
After 10 years - 4 weeks
MB 3 hrs @ reg wage $10.25 (Oct 1, 2013) 8 hr/day or 40 hr/wk Time + 1/2 plus regular wages4% for the first 5 years
6% after 5After 1 year - 2 weeksAfter 5 years - 3 weeks
ONThe greater of 3 hrs @ min wage or reg wages for the
time worked$8.90 - $10.25 44 hr/wk
Time + 1/2 plus public holiday pay or reg day plus a day off with public
holiday pay4% of gross After 12 months - 2 weeks
QC 3 hrs @ reg wage $8.55 - $10.15 40 hr/wkDouble time or regular pay plus an
additional day off with pay4% for the first 5 years
6% after 5
Up to 1 yr - 1 day per month1-5 years - 2 consecutive weeks plus optional days
w/o pay up to 3 weeksAfter 5 years - 3 weeks
NBThe greater of 3 hrs @ min wage or reg wages for the
time worked$10.00
Not less than min wage + 0.5 after 44
hr/wkTime + 1/2 plus regular wages
4% for the first 8 years6% after 8
Up to 8 yrs - lesser of 2 weeks or 1 day for each month worked
After 8 years - lesser of 3 weeks or 1 1/4 day for each month worked
PE 3 hrs @ reg wage $10.00 48 hr/wkTime + 1/2 plus regular wages or reg wages + an additional day off w/pay
4% for the first 8 years6% after 8
After 12 months - 2 weeksAfter 8 years - 3 weeks
NS 3 hrs @ min wage $10.30Not less than min
wage + 0.5 after 48 hr/wk
Time + 1/2 plus regular wages4% for the first 8 years
6% after 8After 12 months - 2 weeks
After 8 years - 3 weeks
NL 3 hrs @ min wage, or min overtime wage
$10.00 40 hr/wkDouble time or an extra day off with pay within 30 days or an extra vacation day
4% for the first 15 years6% after 15
After 12 months - 2 weeksAfter 15 years - 3 weeks
YT 2 hrs @ reg wage or applicable overtime wage
$10.30 8 hr/day or 40/hr wkAll hrs worked paid as overtime or the
reg rate plus an additional day off w/ pay4% of wages After 1 year - 2 weeks
NT 4 hrs @ reg wage $10.00 8 hr/day or 40 hr/wkTime + 1/2 plus reg wages or reg wages
plus a holiday day with pay4% for the first 5 years
6% after 6After 1 year - 2 weeksAfter 6 years - 3 weeks
NU 4 hrs @ reg wage $11.00 8 hr/day or 40 hr/wkTime + 1/2 plus reg wages or reg wages
plus a holiday day with pay4% for the first 5 years
6% after 5
After 1 year - 2 weeksAfter 5 years (can be non-consecutive if within 10
years ) - 3 weeks
* = not applicable
1
Statutory Holidays 2013* = not applicable
2013 Holidays Fed BC AB SK MB ON QC NB PE NS NL YTNT/NU
New Year’s Day 1/1 1/1 1/1 1/1 1/1 1/1 1/1 1/1 1/1 1/1 1/1 1/1 1/1
Louis Riel Day * * * * 2/18 * * * * * * * *
Family Day * 2/11 2/18 2/18 * 2/18 * * * * * * *
Islander Day * * * * * * * * 2/18 * * * *
Good Friday 3/29 3/29 3/29 3/29 3/29 3/29 3/29 3/29 3/29 3/29 3/29 3/29 3/29
Easter Monday 4/1 * * * * * 4/1 * * * * * *
Victoria Day 5/20 5/20 5/20 5/20 5/20 5/20 5/20 * * * * 5/20 5/20
National Aboriginal Day * * * * * * * * * * * * 6/21
Discovery Day * * * * * * * * * * 6/24 8/19 7/9
Quebec National Day * * * * * * 6/242 * * * * * *
Canada Day 7/1 7/1 7/1 7/1 7/1 7/1 7/1 7/1 7/1 7/1 7/1 7/1 7/1
British Columbia Day * 8/5 * * * * * * * * * * *
Saskatchewan Day * * * 8/5 * * * * * * * * *
New Brunswick Day * * * * * * * 8/5 * * * * *
First Monday in August * * * * * * * * * * * * 8/5
Labour Day 9/2 9/2 9/2 9/2 9/2 9/2 9/2 9/2 9/2 9/2 9/2 9/2 9/2
Thanksgiving Day 10/14 10/14 10/14 10/14 10/14 10/14 10/14 * * * * 10/14 10/14
Remembrance Day 11/11 11/11 11/11 11/11 11/111 * * 11/11 11/11 11/113 11/11 11/11 11/11
Christmas Day 12/25 12/25 12/25 12/25 12/25 12/25 12/25 12/25 12/25 12/25 12/25 12/25 12/25
Boxing Day 12/26 * * * * 12/26 * * * * * * *
2
Notes1. Regulated by Remembrance Day Act2. Regulated by National Holiday Act3. Regulated by Separate Act
Pensionable EarningsEarnings Pensionable
Bonuses and Incentive Pay YES
Commissions YES
Death Benefits NO
Director’s Fees YES
Gratuities YES
Honoraria by Virtue of employment or office YES
Gifts/Awards/Incentives (Taxable) YES
Overtime YES
Pension Payments or lump sum from pension NO
Profit-sharing paid by employer from non-registered YES
Regular Pay/Salary YES
Retroactive pay and adjustment YES
Pay In Lieu YES
Retiring Allowance NO
Retirement compensation arrangement NO
Sabbatical or furlough pay YES
Salary paid before/after WCB claim decided YES
Severance Pay NO
Shift Pay YES
Sick Pay (Accumulated sick leave credits paid after termination is not pensionable) YES
Statutory Holiday Pay YES
Supplementary Unemployment Benefits (HRSDC-approved SUB plans) NO
Taxable allowances YES
Tuition (Taxable) YES
Vacation pay YES
Wage loss replacement benefits YES/NO1
WCB advances/WCB award NO
WCB top-up payments YES
Benefits (received with cash remuneration) Pensionable
Automobile standby charge YES
Board and Lodging (excluding special work sites) YES2
Employer contributions to RRSP YES
Group term life insurance YES
Interest-free and low interest loans YES
Provincial health insurance plans YES
Stock option benefits YES
Subsidized meals YES
Gifts/Awards/Incentives YES
YES = included NO = excluded
Notes1. Pensionable if employer has control over the plan.2. Board and lodging benefits including amounts in respect of utili-
ties provided to clergy members are not pensionable if member receives tax deduction for residence.
3
Vacationable EarningsEarnings Type Fed BC AB SK MB ON QC NB PE NS NL YT NT NURegular Salary / Earnings
Regular salary / Earnings YES YES YES YES YES YES YES YES YES YES YES YES YES YES
Call-in pay YES YES YES YES YES YES YES YES YES YES YES YES YES YES
Overtime YES YES NO YES NO YES YES YES YES YES YES YES YES YES
Retroactive pay YES YES YES YES YES YES YES YES YES YES YES YES YES YES
Shift premium YES YES YES YES YES YES YES YES YES YES YES YES YES YES
Standby pay YES NO NO YES NO YES YES * YES YES NO YES7 NO YES
Statutory holiday pay YES YES NO YES YES YES YES NO YES YES YES YES YES YES
Previously paid vacation pay YES YES YES YES NO NO YES NO NO NO YES NO * *
Allowances
Car NO7 NO NO NO NO NO NO NO NO NO NO NO NO NO
Clothing NO7 NO NO NO NO NO NO NO NO NO NO NO NO NO
Housing NO7 NO NO NO NO YES9 NO NO NO NO NO NO NO NO
Meal NO7 NO NO NO NO NO NO NO NO NO NO NO NO NO
Moving NO7 NO NO NO NO NO NO NO NO NO NO NO NO NO
Tool NO7 NO NO NO NO NO NO NO NO NO NO NO NO NO
Travel NO7 NO NO NO NO NO NO NO NO NO NO NO NO NO
Bonuses
Discretionary NO NO NO NO NO NO NO NO NO NO NO NO NO NO
Work related YES YES YES YES NO1 YES YES YES YES YES YES YES YES YES
Director’s Fees
Employee NO NO NO NO NO NO YES NO3 NO NO NO NO NO NO
Non-Employee NO NO NO NO NO NO YES NO3 NO NO NO NO NO NO
YES = included NO = excluded * = not applicable
Notes1. Unless tied to hours of work, production, or
efficiency2. If included in wages or remuneration for work3. Included where fee is a “wage” (condition of
employment)4. Excluded in construction
5. Excluded if part of a DPSP6. If amount is taxable7. Included in unique circumstances8. Majority earned must be salary9. Housing and meal included as part of employment
contract in Ontario
4
Vacationable Earnings (cont.)Earnings Type Fed BC AB SK MB ON QC NB PE NS NL YT NT NUCommission
Earned at employer’s premises YES YES YES YES YES YES YES YES YES8 YES YES YES YES YES
Earned away from employer’s premises YES YES NO YES YES NO YES YES YES8 NO YES YES YES YES
Earned by route salesperson YES YES YES YES YES YES YES YES YES8 YES YES YES YES YES
Miscellaneous earnings
Maternity leave top-ups NO NO NO NO NO NO NO NO NO NO NO NO NO NO
Profit sharing payments YES3 NO NO1 YES YES2 YES5 YES YES2 NO NO NO YES7 NO NO
Tips / Gratuities employer controlled NO NO NO NO YES NO YES6 NO NO NO NO NO NO NO
Sick Pay YES NO NO YES NO YES YES NO YES YES NO YES NO NO
Termination payments
Pay in lieu of notice(employment standards legislation)
NO YES NO NO NO YES YES YES YES YES NO YES YES YES
Legislated severance pay (Fed/ON) NO * * * * NO * * * * * * * *
Retiring allowance (lump sum) NO NO NO NO NO NO NO NO NO NO NO YES7 NO NO
Retiring allowance (installments) NO NO NO NO NO NO NO NO NO NO NO YES7 NO NO
Taxable Benefits
Awards / Gifts (any kind) NO NO NO NO NO NO NO NO NO NO NO NO NO NO
Board and lodging YES NO YES2 YES YES YES NO NO YES YES4 NO NO NO NO
Company owned / leased vehicle YES NO NO NO NO NO NO NO NO NO NO NO NO NO
Group term life insurance NO NO NO NO NO NO NO NO NO NO NO NO NO NO
Group RRSP plan payments NO NO NO NO NO NO NO NO NO NO NO NO NO NO
Loans (interest-free) NO NO NO NO NO NO NO NO NO NO NO NO NO NO
Parking NO NO NO NO NO NO NO NO NO NO NO NO NO NO
Provincial medical NO NO NO NO NO NO NO NO NO NO NO NO NO NO
Stock options NO NO NO NO NO NO NO NO NO NO NO NO NO NO
YES = included NO = excluded * = not applicable
Notes1. Unless tied to hours of work, production, or
efficiency2. If included in wages or remuneration for work3. Included where fee is a “wage” (condition of
employment)4. Excluded in construction
5. Excluded if part of a DPSP6. If amount is taxable7. Included in unique circumstances8. Majority earned must be salary9. Housing and meal included as part of employment
contract in Ontario
5
Leaves ChartEarnings Type Fed BC AB SK MB ON QC NB PE NS NL YT NT NUMaternity or Pregnancy 17 wks 17 wks 15 wks 18 wks 17 wks 17 wks 18 wks 17 wks 17 wks 17 wks 17 wks 17 wks 17 wks 17 wks
Parental Leave (avail. to either parent) 37 wks 37 wks 37 wks 37 wks 37 wks 37 wks 52 wks 37 wks 35 wks 52 wks 35 wks 37 wks 37 wks 37 wks
Bereavement 3 days 3 days * 5 days 3 days *1 day/ 5 days
5 days1 day/2 days/ 3 days
3 days/1 day
2 days/1 day
1 week 3 days *
Compassionate 8 wks 8 wks * 12 wks 8 wks 8 wks 12 wks 8 wks 8 wks 8 wks 8 wks 8 wks 8 wks 8 wks
Emergency * 5 days * * *10 days / year
* * * * * * * *
Sick 12 wks * * * * * * 5 days1 day/2 days
3 days 7 days1 day/month
5 days *
Voting 3 hours 4 hours 3 hours 3 hours 3 hours 3 hours 4 hours 3 hours 1 hour 3 hours 4 hours 4 hours 3 hours 3 hours
Wedding * * * * * * 1 day * * * * * * *
Family Responsibility * 5 days * * 3 days * 10 days 3 days 3 days * 7 days * * *
* = not applicable
Canada/QuebecPension Plan (C/QPP)
2013
Annual maximum pensionable earnings $51,100.00
Annual basic exemption $3,500.00
Annual maximum contributory earnings $47,600.00
Employee/ Employer contribution rate (CPP) 4.95%
Employee/ Employer contribution rate (QPP) 5.100%
Annual maximum employee/employer contribution (CPP)
$2,356.20
Annual maximum employee/employer contribution (QPP)
$2,427.60
Self-employed contribution rate (CPP) 9.90%
Self-employed contribution rate (QPP) 10.20%
Annual maximum self-employed contribution (CPP) $4,712.40
Annual maximum self-employed contribution (QPP) $4,855.20
Employment Insurance & QuebecParental Insurance Plan (EI & QPIP)
2013
EI Quebec EI QPIP (Quebec)
Annual maximum insurable earnings $47,400 $47,400 $67,500
Employee contribution rate 1.88% 1.52% 0.559%
Employer contribution rate 2.632% 2.128% 0.782%
Self-employed contribution rate - - 0.993%
Annual maximum employee contribution $891.12 $720.48 $377.73
Annual maximum employer contribution $1,247.57 $1,008.67 $527.85
Annual maximum self-employed contribution - - $670.28
6
Workers Compensation Assessable EarningsBC AB SK MB ON QC NB NS PE NL YT NT NU
Allowances (taxable) YES1 YES YES YES YES YES NO YES YES YES YES YES YES
Benefits (taxable)
Board and lodging NO YES YES YES YES YES NO YES YES YES YES YES YES
Company loans NO YES YES YES YES YES NO YES NO YES YES YES YES
Employer provided auto NO YES YES YES YES YES NO YES NO YES YES YES YES
Life insurance NO YES YES4 YES YES NO NO YES NO YES YES YES YES
Medical premiums (provincial) NO YES NO NO NO NO NO NO NO NO NO NO NO
Private health care NO NO NO NO NO YES NO NO NO NO NO NO NO
RRSP YES YES YES YES YES2 YES YES YES YES YES YES YES YES
Stock options YES YES YES YES YES2 YES NO NO NO NO YES NO NO
Bonuses (paid in cash) YES YES YES YES YES YES YES YES YES YES YES YES YES
Call-in/Back Pay YES YES YES YES YES YES YES YES YES YES YES YES YES
Commissions YES YES YES YES YES YES YES YES YES YES YES YES YES
Director’s fees YES NO YES YES NO NO YES YES NO YES YES NO NO
Gifts (Cash/Kind) YES6 YES2 NO YES YES6 YES2 NO YES YES2 YES NO YES YES
Long-term disability (employer paid) YES YES YES5 YES YES YES12 YES NO YES11 YES2 NO NO NO
Maternity leave YES YES NO YES YES YES YES YES YES YES YES YES YES
Pre-retirement leave YES NO NO NO NO7 YES NO YES YES YES YES NO NO
Salary/Wages/Overtime pay YES YES YES YES YES YES YES YES YES YES YES YES YES
Severance pay/Retiring allowance NO NO NO NO NO NO NO NO NO NO NO NO NO
Shift premium YES YES YES YES YES YES YES YES YES YES YES YES YES
Short-term disability (employer paid) YES YES YES5 YES YES YES12 YES NO YES11 YES2 NO NO NO
Sick pay YES YES YES8 YES YES YES12 YES YES YES YES9 YES YES YES
YES = included NO = excluded
Notes1. Not assessable if employer requests ruling2. When taxable3. When documentation exists in employee records4. If total premium paid by employer5. First 3 months included only6. Gifts in cash only7. When worker using sick pay credits remains on
employer payroll until retirement (sick pay credit
terminate)8. Amounts paid not exceeding 3 months absence
included. Amounts exceeding 3 months excluded entirely
9. Up to 13 consecutive weeks10. Not permitted11. When reported as income12. First 105 sick days only
7
Workers Compensation Assessable EarningsBC AB SK MB ON QC NB NS PE NL YT NT NU
Sick pay (on termination) NO NO NO NO YES NO NO NO NO YES NO YES YES
Standby pay YES YES YES YES YES YES YES YES YES YES YES YES YES
Temporary lay-off YES YES NO YES YES YES YES YES YES YES YES YES YES
Tips/Gratuities YES3 YES YES YES3 YES YES YES2 YES2 YES2 YES2 YES YES YES
Vacation pay/Paid Stat Holidays YES YES YES YES YES YES YES YES YES YES YES YES YES
Wages in lieu of notice/Indemnity YES YES NO YES YES YES YES YES YES2 YES YES YES YES
WCB award NO NO NO NO NO NO NO NO NO NO NO NO NO
WCB top-up YES YES YES YES N/A YES YES YES YES NO10 YES YES YES
YES = included NO = excluded
Notes1. Not assessable if employer requests ruling2. When taxable3. When documentation exists in employee records4. If total premium paid by employer5. First 3 months included only6. Gifts in cash only7. When worker using sick pay credits remains on
employer payroll until retirement (sick pay credit terminate)
8. Amounts paid not exceeding 3 months absence included Amounts exceeding 3 months excluded entirely
9. Up to 13 consecutive weeks10. Not permitted11. When reported as income12. First 105 sick days only
2013 WCB Maximum Assessable Earnings
Province Filing DeadlineWCB Maximum
Assessable Earnings
BCLast day of February
(quarterly) March 1-15 (yearly)$75,700
AB Last day of February $90,200
SK Last day of February $55,000
MB Last day of February $111,000
ON March 31 $83,200
QC March 15 $67,500
NB Last day of February $59,500
NS Last day of February $54,400
PE Last day of February $50,000
NL Last day of February $54,155
YT Last day of February $82,105
NT Last day of February $84,200
NU Last day of February $84,200
8
Termination 9
British Columbia
Up to 3 months nil
3 months to 1 year 1 week
After 1 year 2 weeks
After 3 years 3 weeks, plus 1 week for each additional year of employment to a maximum of 8 years
Alberta
Up to 3 months nil
3 months to 2 years 1 week
2 to 4 years 2 weeks
4 to 6 years 4 weeks
6 to 8 years 5 weeks
8 to 10 years 6 weeks
10 years or more 8 weeks
Saskatchewan
Up to 3 months nil
3 months to 1 year 1 week
1 to 3 years 2 weeks
3 to 5 years 4 weeks
5 to 10 years 6 weeks
10 years or more 8 weeks
Manitoba
Less than 1 year 1 week
1 year but less than 3 years
2 weeks
3 years but less than 5 years
4 weeks
5 years but less than 10 years
6 weeks
10 years or more 8 weeks
Ontario
Less than 3 months nil
3 months but less than 1 year
1 week
1 year but less than 3 years
2 weeks
3 years but less than 4 years
3 weeks
4 years but less than 5 years
4 weeks
5 years but less than 6 years
5 weeks
6 years but less than 7 years
6 weeks
7 years but less than 8 years
7 weeks
8 years or more 8 weeks
Québec
Less than 3 months nil
3 months to 1 year 1 week
1 to 5 years 2 weeks
5 to 10 years 4 weeks
10 to 15 years 6 weeks
15 years or more 8 weeks
Yukon
Less than 6 months nil
6 months but less than 1 year
1 week
1 year but less than 3 years
2 weeks
3 years but less than 4 years
3 weeks
4 years but less than 5 years
4 weeks
5 years but less than 6 years
5 weeks
6 years but less than 7 years
6 weeks
7 years but less than 8 years
7 weeks
8 years or more 8 weeks
Northwest Territories / Nunavut
Less than 3 months nil
3 months but less than 3 years
2 weeks
3 years but less than 4 years
3 weeks
4 years but less than 5 years
4 weeks
5 years but less than 6 years
5 weeks
6 years but less than 7 years
6 weeks
7 years but less than 8 years
7 weeks
8 years or more 8 weeks
New Brunswick
Less than 6 months nil
6 months to 5 years 2 weeks
5 years or more 4 weeks
Nova Scotia
Less than 3 months nil
3 months to 2 years 1 week
2 to 5 years 2 weeks
5 to 10 years 4 weeks
10 years or more 8 weeks
Prince Edward Island
Less than 6 months nil
6 months to 5 years 2 weeks
5 to 10 years 4 weeks
10 to 15 years 6 weeks
15 years or more 8 weeks
Newfoundland and Labrador
Less than 3 months nil
3 months to 2 years 1 week
2 to 5 years 2 weeks
5 to 10 years 3 weeks
10 to 15 years 4 weeks
15 years or more 6 weeksFederal
Less than 3 months nil
More than 3 months 2 weeks
Special Payments CPP Contributions
EI Premiums1 Tax Deductions
1. Bonuses and retroactive pay increases YES YES YES
2. Director’s fees paid to residents of Canada or to non-residents
• Fee only YES2 NO YES3
• Fee in addition to salary YES/NO4 YES/NO4 YES
3. Employees Profit Sharing Plan (EPSP) NO NO NO
4. Overtime pay, including banked overtime pay YES YES YES
5. Retirement Compensation Arrangements (RCA) NO NO YES
6. Retiring allowances (also called severance pay) NO NO YES5
7. Retroactive lump-sum payments YES YES YES
8. Salary deferral arrangements on amounts earned YES YES YES
9. Prescribed plans or arrangements on amounts received YES/NO6 YES/NO6 YES
10. Vacation pay, public holidays, and lump-sum vacation payments YES YES YES
11. Wages in lieu of termination notice YES YES YES
12. Wage loss replacement plans
• Payments from uninsured plans YES YES YES
• Payments from insured plans NO NO NO7
13. Workers’ compensation awards
• Employee’s salary paid before or after a workers’ compensation board claim is decided
YES YES YES
• Advances or loans equal to the workers’ compensation award NO NO NO
• Amount paid in addition to an advance or loan YES YES8 YES
• Top-up amounts paid after the claim is accepted YES NO YES
• Top-up amounts paid as sick leave YES NO YES
Special Payments Chart The following chart will help you to determine whether or not to deduct CPP, EI, and income tax on the following special payments you make to your employees.
Notes1. If you have already deducted
the total yearly maximum contributions from the employee’s income, do not deduct more contributions. Do not consider amounts deducted by previous employers during the same year unless there was a restructure or reorganization.
2. Do not deduct CPP contributions when the employment is performed totally or partly outside of Canada.
3. Do not deduct income tax if you estimate that the total fee will not be more than the total claim amount on form TD1.
4. Determination to deduct CPP, EI, or both, depends on the status of a resident director’s employment. Do not deduct EI on the fees portion.
5. Do not deduct income tax on the amount of eligible retiring allowance that is transferred directly to the recipient’s RPP or RRSP.
6. To determine if you have to deduct CPP, EI, or both, check government policies.
7. Although wage loss replacement plan payments from insured plans are subject to tax, the trustee or insurance company does not have to deduct any tax.
8. An amount you pay in addition to an advance or loan is not a top-up amount if you pay it while waiting for a decision on a workers’ compensation board claim. This amount is considered as employment income.
10
Tax CreditsProvincial and Territorial 2013
British Columbia $10,276
Alberta $17,593
Saskatchewan $15,241
Manitoba $8,884
Ontario $9,574
Quebec $11,195
New Brunswick $9,388
Nova Scotia $8,481
Prince Edward Island $7,708
Newfoundland & Labrador $8,451
Yukon $11,038
Northwest Territories $13,546
Nunavut $12,455
Federal 2013
Basic Person $11,038
Equivalent to spouse $11,038
Amount for infirm dependents 18 or older $6,530
Eligible Pension Income Amount $2,000
Age 65 Amount $6,854
Disability Amount $7,697
Caregiver Amount $4,490
Education Amount Full-Time$465.00/month
Education Amount Part-Time$140.00/month
Lump Sum Tax Rates2013
Under $5,000$5,001 - $15,000
Over $15,001
Federal Tax
Quebec 5% 10% 15%
All other provinces 10% 20% 30%
Provincial Tax
Quebec 16% 20% 20%
11
Earning Insurable Allocated to Pay Period
Earnings HoursFor which they
are paidIn which paid
Last pay period of earnings
Regular Wages YES YES YES - -
Commissions YES YES YES - -
Bonuses YES NO YES - -
Non-cash taxable benefits NO NO - - -
Taxable benefits in cash form YES NO - YES -
Taxable allowances (ex. car) YES NO - YES -
Group life employer paid NO NO - - -
Automobile standby charge NO NO - - -
Housing with cash YES NO YES - -
Housing no cash NO NO - - -
Stock options purchase plans NO NO - - -
Employer contribution RRSP YES NO YES - -
Pay in Lieu YES NO YES - -
Vacation pay time taken YES YES YES - -
Vacation pay no time taken YES NO - - YES
Vacation pay on termination YES NO - - YES
Shift premiums YES NO YES - -
Retro pay YES NO - YES -
Retiring Allowance NO NO - - -
Sub Plan benefit NO NO - - -
WCB/wage loss insurance top NO NO - - -
Paid sick leave YES YES YES - -
Accumulated Sick credits paid on Term YES NO - YES -
Overtime YES YES YES - -
Stat Pay YES YES YES - -
Stat Pay after last day worked YES NO - - YES
Time off for overtime taken YES YES YES - -
Time off for overtime not taken YES NO - YES -
Chart of Insurability 12