Canadian Payroll Reporter

APRIL 2014 2 Canadian HR Reporter, a Thomson Reuters business 2014 Provincial breakdown: Statutory holiday requirements JURISDICTION ELIGIBILITY 1 PAY FOR WORKING ON A HOLIDAY Federal Employed for 30 days and earned wages on at least 15 of 30 calendar days right before holi- day 2 Regular daily wages plus 1.5 times regular rate for hours worked 3,4 Alberta Employed for 30 days in 12 months before holi- day 5 Average daily wages plus 1.5 times regular rate for hours worked or regular wages for hours worked plus working day off with pay 6 British Columbia Employed for 30 calendar days and worked and earned wages on at least 15 of 30 calendar days before the holiday 7 Average daily pay plus 1.5 times regular rate for first 12 hours worked and two times regular rate for hours worked in excess of 12 8 Manitoba All employees 5 Statutory holiday pay plus 1.5 times regular rate for hours worked 3,4 New Brunswick Employed for 90 days in 12 months before holi- day 5,9 Regular daily wages plus 1.5 times regular rate for hours worked 3,4 Newfoundland and Labrador Employed for at least 30 days 10 Two times regular wages for hours worked or another day off with pay within 30 days or one extra day of vacation 11 Northwest Territories Employed for at least 30 days in last 12 months 5,12 Statutory holiday pay plus 1.5 times regular rate for hours worked or another day off Nova Scotia Entitled to be paid for at least 15 of 30 calendar days right before the holiday 10 Statutory holiday pay plus 1.5 times regular rate for hours worked 4 Nunavut Employed for at least 30 days in last 12 months 5,13 Regular day's pay plus 1.5 times regular rate for hours worked or a day off at a later date Ontario All employees 5 Regular wages for hours worked plus a day off with pay at a later date or, with the employee's written agreement, statutory holiday pay plus 1.5 times regular rate for hours worked 3,4 Prince Edward Island Employed for at least 30 days and received pay for at least 15 days in 30 calendar days before holiday 5,9 Regular daily wages plus 1.5 times regular rate for hours worked or regular rate for hours worked plus a day off with pay at a later date Quebec All employees 10 Statutory holiday pay plus regular rate for hours worked or regular rate for hours worked plus a day off within 3 weeks Saskatchewan All employees Regular daily wages plus 1.5 times regular daily wage for hours worked 4 Yukon Employed for at least 30 days 5,14 Regular daily wages plus 1.5 times regular rate for hours worked or regular rate for hours worked plus a day off at another time Note: This chart provides only a general overview. Readers should refer to each jurisdiction's legislation for specifi c details on statutory holidays. 1 Some employees are exempt from statutory holiday requirements. Refer to the applicable legislation for a list of exemptions. 2 In a continuous operation, employees who fail to report for work when requested to do so or who make themselves unavailable for work are not eligible for a paid statutory holiday. 3 Pay non-entitled employees 1.5 times their regular rate for the hours worked. 4 Different rules apply for continuous operations. 5 Employees are not entitled to statutory holiday pay if they do not work on a holiday when scheduled to do so or are absent without the employer's consent on their regularly scheduled working day immediately before or after the holiday. 6 If the statutory holiday falls on a non-working day, pay employees 1.5 times their regular rate for each hour worked. Pay non-entitled employees their regular rate for the hours worked on a holiday. 7 Employees who work under an averaging agreement any time in the 30 days before the holiday do not have to meet the 15-day requirement. 8 Pay non-entitled employees their regular rate for the hours they work. 9 Employees are not entitled to paid statutory holidays if they have a special employment arrangement whereby they may choose whether to work when requested to do so. 10 Employees are not entitled to statutory holiday pay if, without the employer's consent, they do not work on the regularly scheduled shift immediately before or after the holiday. 11 Employees who are required to work on a statutory holiday for a number of hours that are less than the number of hours that they would work if it were a normal working day, must be paid their normal wages for the number of hours worked, plus the wages they would have earned if the day were a normal working day. 12 Employees are not entitled to statutory holiday pay if they are on pregnancy, parental, compassionate care or reservist leave or are on a court leave that lasts more than 10 days. 13 Employees are not entitled to statutory holiday pay if they are on pregnancy or parental leave. 14 Employees lose their entitlement to a paid statutory holiday if have already been absent for 14 consecutive days immediately before the holiday on an unpaid leave of absence that they requested.

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