Yukon Provincial Payroll Information
This page provides provincial payroll information for the province of Yukon. Click one of the links below to move directly to the corresponding section. To view Federal information, please click here.
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Minimum Wage Hours of work Worker's Compensation Leaves Statutory Holidays Minimum Age Pay Statements Terminations Vacationable Earnings
- TD1 - Basic Personal Amount - Every person employed in Yukon and every pensioner residing in Yukon can claim the personal exemption amount of $15,705 in 2024 (up from $15,000 in 2023).
- Federal Basic Exemption - The Federal Basic Exemption amount is $15,705 in 2024 (up from $15,000 in 2023).
Note: This information is meant to serve as a guide only. Readers are encouraged to consult the full legislation of the Yukon Employment Standards Act. Here are some online resources:
- Employment Standards Act - Government of Yukon
- Employment Standards Act - CanLII
Minimum Wage in Yukon
The province of Yukon has one wage rate standard as follows:
| Parties Applicable | Wage Rate |
|---|---|
| General | $16.77 as of April 1, 2023 (rising to an estimated $17.50 on April 1, 2024). The wage is adjusted annually on April 1st, relative to the Consumer Price Index for Whitehorse. |
Hours of Work in Yukon
The type of employee excluded from this legislature are government employees, commissioned salespeople, businesses with all family members, etc.
| Period | Rate |
|---|---|
| No regulation - must be safe for workers | |
| * | ** Exclude statutory hours from overtime calculation and reduce the work week by the statutory hours |
| Maximum | 8 hours/day or 40 hours/week |
| Overtime | Any hours over 8.00 hours/day or 40.00 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. If working over 10 hours, employee cannot work longer than 6 hours without an eating period. |
| Rest Period | 8.00 hours between shifts. 6 hours in an emergency. |
Worker's Compensation in Yukon
The Maximum Assessable Earnings amount for 2024 is $102,017 (up from $98,093 in 2023). The deadline for submission is the last day of February.
| Included | |
|---|---|
| Allowances, if taxable (moving, travel) | Standby pay |
| Clothing allowances (if taxable) | Directors' fee |
| Vacation Pay/Statutory Holiday Pay | Gratuities and tips |
| Bonuses | Regular salary or wages/overtime |
| Commissions | Shift premium |
| Call in pay | Sick pay (Paid during year) |
| Call back pay | WCB-top up |
| Maternity leave | Temporary layoffs |
| Pre-retirement leave | Wages in lieu of notice / Indemnity |
| Taxable Benefits such as: | |
| Board & lodging | Company loans |
| Company car | RRSP/stock options |
| Life insurance | |
| Excluded | |
| Short-term disability with pay (employer-paid) | Retiring allowance |
| Long-term disability with pay (employer-paid) | Severance pay |
| Gifts | Sick pay on termination |
| Medical premiums (Provincial) | WCB award |
| Provincial healthcare | |
Leaves of Absence in Yukon
| Bereavement Leave | |
|---|---|
| Time with Employer | None specified |
| Required Notice | N/A |
| Length of Leave | One week if death is in the immediate family, provided the funeral takes place that week. |
| Paid | No |
| Compassionate Care Leave | |
| Time with Employer | There is no length of service required to qualify for this leave |
| Required Notice | Medical certificate stating family member has significant risk of death within 26 weeks. |
| Length of Leave | 8 weeks. The leave may be broken up, but must be taken in minimum blocks of 1 week. |
| Paid | No |
| Critical Illness of a Child Leave | |
| Time with Employer | 6 months. |
| Required Notice | A certificate from a doctor indicating that the child is critically ill and requires the care or support of the parent for a specified amount of time. |
| Length of Leave | 37 weeks. |
| Paid | No |
| Death or Disappearance of a Child Leave | |
| Time with Employer | 6 months. |
| Required Notice | Written notice as soon as possible before the leave occurs. |
| Length of Leave | Up to 52 weeks if they are a parent of a child who has disappeared as a result of a crime. Up to 104 weeks if the child has died as a result of a crime. |
| Paid | No |
| Maternity Leave | |
| Time with Employer | One year. |
| Required Notice | 4 weeks written notice, with medical certificate. |
| Length of Leave | 17 weeks |
| Paid | No |
| Parental Leave | |
| Time with Employer | One year. |
| Required Notice | 4 weeks written notice. |
| Length of Leave | 37 weeks beginning immediately after the maternity leave if taken together and must finish parental leave no later than the 1st anniversary of date of birth or adoption |
| Paid | No |
| Reserve Force Leave | |
| Time with Employer | 6 months. |
| Required Notice | Four weeks written notice if possible. |
| Length of Leave | Employees can take unpaid leave for as long as they continue to serve. |
| Paid | No |
| Sick Leave | |
| Time with Employer | N/A |
| Required Notice | Employer may request a medical certificate. |
| Length of Leave | One day per month of employment. |
| Paid | No |
| Voting Leave | |
| Time with Employer | N/A |
| Required Notice | N/A |
| Length of Leave | Four hours for Provincial elections and three hours for Federal elections. |
| Paid | According to the Canada Elections Act, any eligible voter must have three consecutive hours to exercise their right to vote in a Federal eledtion on an election day. If an employee does not have three consecutive hours because of their work schedule, they must be granted the hours accordingly with pay. |
Statutory Holidays in Yukon
| Holiday | 2024 | 2023 | 2022 | 2021 | Day Observed |
|---|---|---|---|---|---|
| New Year's Day | Mon., January 1 | Sun., January 1 | Sat., January 1 | Fri., January 1 | January 1 |
| Good Friday | Fri., March 29 | Fri., April 7 | Fri., April 15 | Fri., April 2 | The Friday before Easter Sunday |
| Victoria Day | Mon, May 20 | Mon, May 22 | Mon, May 23 | Mon, May 24 | The Monday preceding May 25th |
| National Indigenous Peoples Day | Fri., June 21 | Wed., June 21 | Tue., June 21 | Mon., June 21 | June 21 |
| Canada Day | Mon., July 1 | Sat., July 1 | Fri., July 1 | Thu., July 1 | July 1 |
| Discovery Day | Mon. Aug 19 | Mon. Aug 21 | Mon. Aug 15 | Mon. Aug 16 | The Third Monday in August |
| Labour Day | Mon., September 2 | Mon., September 4 | Mon., September 5 | Mon., September 6 | The First Monday in September |
| Thanksgiving Day | Mon., October 14 | Mon., October 9 | Mon., October 10 | Mon., October 11 | The Second Monday in October |
| Remembrance Day | Mon., November 11 | Sat., November 11 | Fri., November 11 | Thu., November 11 | November 113 |
| Christmas Day | Wed., December 25 | Mon., December 25 | Sun., December 25 | Sat., December 25 | December 25 |
According to the Canadian Labour Standards Code, whenever the following holidays land on a Saturday or Sunday, New Year's Day, Canada Day, Christmas Day 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 work day then the employee must receive either their regular pay plus time and a half or their regular wages plus a day off with pay before their annual vacation.
How to Calculate Statutory Holiday Pay...
Minimum Age in Yukon
Under Yukon's Employment Standards Act, there are no restrictions to work however, under the Education Act, a person under 16 who is attending school full time is not permitted to work unless authorized. The Health and Safety Board may inspect any place of employment to make sure that a person child is capable of doing the job. Otherwise a child is allowed to work any place but must be at least 18 to work underground in a mine.
Pay Statements in Yukon
For the Yukon the pay is required semi-monthly or more frequently (maximum period cannot exceed 16 days). The employee must receive their pay within 10 days after each pay period. By legislation, Yukon pay statements must contain the following (though employers may include additional items):
| Pay Statement Inclusions | |
|---|---|
| Pay period date | Net pay |
| Itemized deductions | Total hours worked |
| Gross earnings | Wage rate |
Termination Notice in Yukon
| Length of Employment | Notice Required |
|---|---|
| Under 6 months | None |
| Between 6 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 |
|---|---|
| 25 to 49 | 4 weeks |
| 50 to 99 | 8 weeks |
| 100 to 299 | 12 weeks |
| 300 or more | 16 weeks |
Vacationable Earnings in Yukon
| Included | |
|---|---|
| Call in pay | Retiring allowances |
| Call back pay | Shift premium |
| Commissions earned at employer's premises | Sick pay - Sick days |
| Commissions earned by a route salesman | Standby pay |
| Commissions earned away from employer's premises | Statutory - Company Holidays (floaters) |
| Overtime pay | Statutory - General Holidays |
| Pay in lieu of notice/Termination pay | Severance/Plant severance (included under unique circumstances) |
| Profit sharing payments | Work related bonuses (cash) |
| Regular salary/wages/retroactive | |
| Excluded | |
| Allowances (car, clothing, moving, travel, housing, meals, tools) | Parking |
| Discretionary bonuses (cash) | Previously paid vacation pay |
| Directors' fees | Provincial medical |
| Gifts (cash or in kind) | Stock options |
| Group RRSP payments | Tips and Gratuities |
| Maternity leave top-ups | |
| Taxable Benefits: | |
| Board & lodging | Group Term Life Insurance |
| Company car (not clearly addressed) | Interest-free loans |
| Length of employment | Entitlement |
|---|---|
| After 1 year | 4% or two weeks |
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