Ontario Provincial Payroll Information
This page provides provincial payroll information for the province of Ontario. Click one of the links below to move directly to the corresponding section. To view Federal information, please click here.
Choose a Topic:Minimum Wage Hours of work Worker's Compensation Leaves Statutory Holidays Minimum Age Pay Statements Terminations Vacationable Earnings Provincial Health
- TD1 - Basic Personal Amount - Every person employed in Ontario and every pensioner residing in Ontario can claim the personal exemption amount of $10,171 for 2017.
- Federal Basic Exemption - The Federal Basic Exemption amount is $11,635 for 2017.
Note: This information is meant to serve as a guide only. Readers are encouraged to consult the full legislation of the Ontario Employment Standards Act. Here are some online resources:
- Guide to the Employment Standards Act - Ontario Ministry of Labour
- Employment Standards Act - Government of Ontario
- Employment Standards Act - CanLII
The province of Ontario has various wage rate standards as follows:
|Parties Applicable (requirements)||Wage Rate (as of October 1, 2016)|
|Students under 18 and working not more than 28 hours per week or during a school holiday||$10.90|
|Serving liquor on licensed premises||$10.10|
|Hunting and fishing guides working less than five consecutive hours in a day||$58.00|
|Hunting and fishing guides working five or more hours in a day whether or not the hours are consecutive||$116.00|
|The following maximums apply when rooms, accomodations or meals are calculated in the minimum wage:|
|Non-private (domestic only)||$0.00|
|Private room and meals||$85.25/weekly|
|Non-private room and meals||$69.40/weekly|
|Non-private room (domestic only)||$53.55|
|Housing for farm workers only (commodities such as electricity etc. are provided by the employer)||$99.35/weekly|
|Housing Accommodation (unserviced housing)||$73.30/weekly|
The type of employee excluded from this legislature are management, homemakers, teachers, etc.
|Maximum||8.00 hours/day or 48.00 hours/week|
|*||** Exclude statutory hours from overtime calculation and reduce the work week by the statutory hours|
|Overtime||Any hours over 44.00 hours/week|
|Overtime Rate||1 and 1/2 times the employee's regular rate of pay|
|Break Period||1/2 hour per consecutive 5 hours worked|
|Rest Period||11.00 consecutive hours in 24 hr. period and 24.00 consecutive hours each week or 48 hours every two weeks.|
The Maximum Assessable Earnings amount for 2017 is $88,500. The deadline for submission is the last day of March.
|Bonuses||Pay in lieu of notice|
|Commissions||Regular salary or wages/overtime|
|Call in pay||Shift premium|
|Call back pay||Sick pay|
|Car allowances (if taxable)||Sick pay on termination|
|Clothing allowances (if taxable)||Standby pay|
|Gifts (cash)||Short-term disability paid by the employer|
|Gratuities||Temporary lay-off with pay|
|Long-term disability paid by the employer||Travel allowances (if taxable)|
|Maternity with pay||Vacation pay/statutory holiday pay|
|Moving allowances (if taxable)|
|Taxable Benefits such as:|
|Board & lodging||Loans|
|Company car||RRSP/Stock options (if taxable)|
|Directors' fees||Severance pay|
|Pre-retirement with pay (exclude if sick pay)||WCB|
|Retiring allowance||WCB-top up|
|Time with Employer||at least 13 weeks before the estimated due date|
|Required Notice||two weeks|
|Length of Leave||17 weeks with no pay taken no sooner than 17 weeks before the expected birth with a minimum of six weeks after birth.|
|Time with Employer||thirteen consecutive weeks|
|Required Notice||two weeks written notice|
|Length of Leave||35 weeks beginning immediately after the maternity leave.|
|Extension of Leave||The other parent may take 37 weeks after the maternity leave and the 35 weeks of parental leave have been taken.|
|Time with Employer||N/A|
|Length of Leave||three consecutive hours|
|Compassionate Care Leave|
|Time with Employer||Employee must notify the employer in writing - and if the leave is sudden, as soon as possible after starting the leave.|
|Required Notice||A physician’s certificate that the patient has a specified, serious medical condition with a significant risk of death occurring within 26 weeks.|
|Length of Leave||8 weeks|
|Paid||Six weeks of Employment Insurance benefits may be paid to EI eligible employees.|
|New Year's Day||Sun., Jan. 01||Fri., Jan. 01||Thu., Jan. 01||Wed., Jan. 01|
|Family Day||Mon, Feb. 20||Mon, Feb. 08||Mon, Feb. 09||Mon, Feb. 10|
|Good Friday||Fri., Apr. 14||Fri., Mar. 25||Fri., Apr. 03||Fri., Apr. 18|
|Victoria Day||Mon., May. 22||Mon., May 23||Mon., May 18||Mon., May. 19|
|Canada Day||Sat., July 01||Fri., July 01||Wed., July 01||Tue., July 01|
|Labour Day||Mon., Sep. 04||Mon., Sep. 05||Mon., Sep. 07||Mon., Sep. 01|
|Thanksgiving Day||Mon., Oct. 09||Mon., Oct. 10||Mon., Oct. 12||Mon., Oct. 13|
|Christmas Day||Mon., Dec. 25||Sun., Dec. 25||Fri., Dec. 25||Thu., Dec. 25|
|Boxing Day||Tue., Dec. 26||Mon., Dec. 26||Sat., Dec. 26||Fri., Dec. 26|
According to the Canadian Labour Standard Code, whenever New Year's Day, Canada Day, Christmas Day or Boxing Day fall on a Saturday or Sunday, the employer must grant his or her employee a holiday with pay on the next working day immediately preceding or following the holiday, providing that the holiday is a provincial requirement. If a statutory holiday is worked on a regularly scheduled day then the employee must receive either their regular pay plus time and a half or for a business like a gas station which is continuously open the employee must receive their regular pay plus be granted a day off with pay on some later date.
The following holidays fall under the Retail Business Closing Act: New Year's Day, Good Friday, Victoria Day, Canada Day, Labour Day, Thanksgiving Day, Christmas Day, the 26th day of December, Sunday (Easter Sunday and other holidays only) and any other public holiday as proclaimed by the Lieutenant Governor.
Ontario has no legislation regarding Remembrance Day either as a statutory holiday or as a holiday under the Retail Business Holiday Act.
A child of age 14 is permitted to work at any place other than a factory. A child of 15 is allowed to be employed in construction or factory other than logging operations, if excused from school under the education act. A child of 16 is permitted to work at a surface mine (excluding the working face) or mining plant and in construction. A person of age 18 can work at an underground mine or surface mine, doing work off shore for an oil or gas rig.
For Ontario there is no legislation on the frequency at which pay periods should take place. The employee must receive their pay on an established regular basis. By legislation, pay statements must contain the following (though employers may include additional items):
|Pay Statement Inclusions|
|Dates of pay periods||Other earning/payments|
|Itemized deductions||Allowances (living)|
|Gross earnings||Vacation Pay|
|Net pay||Statutory holiday / hours|
|Overtime hours||Bonuses, commissions, allowances|
|Rate of pay and hours worked||Overtime wages|
|Length of Employment||Notice Required|
|Under 3 months||None|
|Between 3 months and 1 year||1 week|
|Between 1 year and 3 years||2 weeks|
|3 years or more||For every year after 3 years an additional week is required up to 8 weeks in total|
|Number of Employees||Notice Required|
|50 to 199||8 weeks|
|200 to 499||12 weeks|
|500 or more||16 weeks|
The Vacation Entitlement for Ontario employees who have worked at the same job for one year (12 months) is 2 weeks or 4% of their gross pay.
|Work related bonuses (cash)||Regular salary/wages/retroactive|
|Call in pay||Shift premium|
|Call back pay||Standby pay|
|Commissions earned at employer's premises||Statutory - Company Holidays (floaters)|
|Commissions earned by a route salesman||Statutory - General Holidays|
|Overtime pay||Sick pay - Sick days (if part of regular wages)|
|Pay in lieu of notice/Termination pay|
|Board & lodging|
|Allowances (Car, clothing, moving, travel)||Previously paid vacation pay|
|Discretionary bonuses (cash)||Profit Sharing (if it is a DPSP)|
|Commissions earned away from employer's premises||Severance/Plant severance|
|Directors' fees||Sick pay - Sick days (if a benefit)|
|Gifts (cash or in kind)||Tips and Gratuities|
|Life Insurance||Provincial Medical|
Employer Health Tax (EHT) is a payroll tax on remuneration paid to employees and former employees. Effective January 1, 2014, the EHT exemption increased to $450,000 from $400,000 of Ontario payroll.
The amount of EHT you, as an employer, pay is calculated by multiplying your Ontario payroll for the year - after deducting any tax exemption - by the applicable tax rate. The tax rate is based on the Ontario payroll of the employer before deducting any tax exemption.
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