Canadian Payroll Reporter

CANADIAN PAYROLL REPORTER 3 Canadian HR Reporter, a Thomson Reuters business 2014 One of the key factors in determining how much to pay for work on a holi- day is knowing whether the employee is entitled to statutory holiday pay for the day. The minimum standards for pay- ing employees who work on a statutory holiday are different for employees who are entitled to statutory holiday pay than for those who are not. "That's the first thing you want to know before you determine what you are going to do," says Theodora Lindsey, a consultant with the Carswell Payroll Consulting Group in Toronto. Depending on the jurisdiction, some employees will not be entitled to a paid statutory holiday because they are in a type of work that is exempted from employment standards law. Most em- ployees, however, will be entitled if they meet the jurisdiction's eligibility criteria. Most provinces and territories require that employees work for their employer for a minimum period before they are eligible for statutory holiday pay. The most common timeframe is 30 calendar days. In addition, some provinces re- quire employees work or earn wages on at least 15 of the 30-calendar days right before the holiday in order to qualify. In other provinces, such as Ontario and Manitoba, all employees covered by employment standards legislation qual- ify to be paid unless they do not work their regularly scheduled shift on the day before and after the holiday without good reason. To further complicate mat- ters, even in provinces that mandate a minimum work period to qualify, these requirements can also apply. If an employee who does not qualify for statutory holiday pay works on a holiday, employment standards law in some jurisdictions requires the employer pay the employee his regular rate for the hours worked. This applies in Alberta and British Columbia, for example. In other jurisdictions, including New Brunswick and Ontario, employers must pay these employees 1.5 times their regular rate for hours worked on a stat holiday. If an employee who qualifies works on a holiday, all Canadian jurisdictions require employers pay them statutory holiday pay and an additional amount for the hours worked on the holiday. The elements that make up statutory holiday pay can vary depending on the jurisdiction. Some stipulate it consist of an employee's regular daily wages. Oth- ers specify that statutory holiday pay be based on an employee's average daily wage over a certain period of time. In Alberta, for example, an employ- ee's daily wage is averaged over the days the employee worked in the nine weeks right before the holiday. In B.C., an aver- age day's pay is calculated by dividing the total wages an employee earned in the 30-calendar days before the holiday Statutory holiday rules vary among jurisdictions Continued from page 1 Continued on page 8 Register for the CPA's Highly Rated Conference & Trade Show Today! "This was my fi rst Conference and I thoroughly enjoyed it. I really enjoyed the opportunity to interact with other payroll professionals. I will defi nitely attend again." – 2013 Conference attendee RICHMOND ST NAVIGATING TOWARDS EXCELLENCE Join the Canadian Payroll Association in dynamic Toronto to enhance your payroll knowledge and network with professionals from across Canada! • NETWORK with over 800 attendees, exhibitors and speakers • CHOOSE from over 60 education sessions • EXPERIENCE the latest innovations and BENEFIT from the expertise of over 50 exhibitors in the LARGEST payroll trade show in Canada • Be INSPIRED and MOTIVATED by two dynamic, world-class keynote speakers • For certifi ed CPA members, earn 21 CPE HOURS Register online at payroll.ca 32 nd Annual Conference & Trade Show • June 17-20 Sheraton Centre Toronto Hotel Follow us on LinkedIn Follow us on Twitter @cdnpayroll

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