2013 Payroll Guide · 2013-09-26 · Holiday Date Holiday Date Holiday Date New Year’s Day...

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


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


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


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


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


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


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


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


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


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


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




10 years or more 8 weeks

Saskatchewan

Up to 3 months nil






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


6 weeks


Ontario

Less than 3 months nil

3 months but less than 1 year

1 week


2 weeks


3 weeks


4 weeks


5 weeks


6 weeks


7 weeks


Québec







Yukon


6 months but less than 1 year

1 week


2 weeks


3 weeks


4 weeks


5 weeks


6 weeks


7 weeks


Northwest Territories / Nunavut


3 months but less than 3 years

2 weeks


3 weeks


4 weeks


5 weeks


6 weeks


7 weeks


New Brunswick


6 months to 5 years 2 weeks


Nova Scotia






Prince Edward Island


6 months to 5 years 2 weeks




Newfoundland and Labrador






15 years or more 6 weeksFederal


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

2013 Payroll Guide · 2013-09-26 · Holiday Date Holiday Date Holiday Date New Year’s Day...

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Transcript of 2013 Payroll Guide · 2013-09-26 · Holiday Date Holiday Date Holiday Date New Year’s Day...