2025 Payroll Legislations
Vacationable Earnings

Regular Salary/Earnings
Y = included;
N = excluded;
* = not applicable.
Earnings Type Fed BC AB SK MB ON QC NB PE NS NL YK NT NU
Regular salary Y Y Y Y Y Y Y Y Y Y Y Y Y Y
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 N N N N N
Statutory holiday pay Y Y N Y Y Y Y N Y Y Y Y Y Y
Vacation pay (previously paid) Y Y Y Y N N Y N N N Y N Y Y
Allowances
Y = included;
N = excluded;
* = not applicable.
Earnings 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 Québec Labour Standards (CNESST) for additional information.
Bonuses
Y = included;
N = excluded;
* = not applicable.
Earnings 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.
Earnings 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 * *
Nn-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.
Earnings 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.
Earnings 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 N N N N N N N N
Profit-sharing payments Y2 N N1 Y N1 Y3 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 Unless tied to hours of work, production, or efficiency.
² If included in wages or remuneration for work.
³ Excluded if part of a Deferred Profit Sharing Plan (DPSP).
Termination payments
Y = included;
N = excluded;
* = not applicable.
Earnings Type Fed BC AB SK MB ON QC NB PE NS NL YK NT NU
Pay in lieu of notice (employment standards legislation) N Y N Y N Y Y Y Y Y N Y Y Y
Retiring allowance N1 N N N N N N N N N N Y2 N N
¹ Included in unique circumstances.
² Determined on a case by case basis.
Taxable Benefits
Y = included;
N = excluded;
* = not applicable.
Earnings Type Fed BC AB SK MB ON QC NB PE NS NL YK NT NU
Award/gifts (in kind) N N N N N N Y2 N N N N N N N
Board and lodging N N N Y Y Y Y2 N Y Y1 N N N N
Company-owned/leased vehicle Y N N N N N Y2 N N N N N N N
Group term life insurance N N N N N N Y2 N N N N N N N
Discretionary N N N N N N Y2 N N N N N N N
Group RRSP plan payments N N N N N N Y2 N N N N N N N
Loans (interest-free) N N N N N N Y2 N N N N N N N
Parking N N N N N N Y2 N N N N N N N
Stock options N N N N N N Y2 N N N N N N N
¹ Determined on a case by case basis.
² In Québec, taxable benefits and allowances may be classified as vacationable under certain conditions. Employers should contact Québec Labour Standards (CNESST) for additional information.
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