BC (British Columbia) Provincial Payroll Information
This page provides provincial payroll information for the province of British Columbia. 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 British Columbia and every pensioner residing in B.C. can claim the personal exemption amount of $12,580 in 2024 (up from $11,981 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 B.C.'s Employment Standards Act. Here are some online resources:
- Guide to the Employment Standards Act - Government of B.C.
- Employment Standards Act - CanLII
Minimum Wage in BC
The province of British Columbia has various wage rate standards as follows:
| Parties Applicable (requirements) | Wage Rate |
|---|---|
| General | $16.75 per hour as of June 1st, 2023 (rising to an estimated $17.40 on June 1, 2024). |
Hours of Work in BC
The type of employee excluded from this legislature are management, teachers or instructors, police officers, firefighters, farm workers, fishers, commercial travelers, live-in home support, etc.
A week is defined as Sunday to Saturday.
| Period | Rate |
|---|---|
| Maximum | No regulation - must be safe for workers |
| Minimum | 2 hours at regular wage or 4 hours at regular wage if employee is scheduled to work more than 8 hours |
| Overtime | paid after 8.00 hours/day or 40.00 hours/week |
| Overtime Rate | 1 and 1/2 times the employee's regular rate of pay |
| Double Time | paid after 12.00 hours per day |
| Double Time Rate | 2 times regular rate of pay |
| Break Period | 1/2 hour per consecutive 5 hours worked |
| Rest Period | 8.00 hours between shifts |
Worker's Compensation in BC
The Maximum Assessable Earnings amount for 2024 is $116,700 (up from $112,800 in 2023). The deadline for submission is February 28 (Quarterly payments only) or March 3-11 (deadlines are staggered according to your account number).
| Included | |
|---|---|
| Car allowances (unless employer requests ruling) | Temporary lay-off with pay |
| Clothing allowances (unless employer requests ruling) | Maternity with pay |
| Moving allowances (unless employer requests ruling) | Pre-retirement pay (unless employer requests ruling) |
| Travel allowances (unless employer requests ruling) | Regular salary or wages/overtime |
| Bonuses | Shift premium |
| Commissions | Sick pay (during year) |
| Call in pay | WCB top-up |
| Call back pay | Short-term disability paid by the employer |
| Standby pay | Long-term disability paid by the employer |
| Directors' fees | Vacation pay |
| Gifts (cash) | Paid statutory holidays |
| Gratuities (if documented) | |
| Taxable Benefits such as: | |
| RRSP | Stock options |
| Excluded | |
| Retiring allowance | WCB award |
| Severance pay | Wages in lieu of notice / indemnity |
| Sick pay on termination | |
| Taxable Benefits such as: | |
| Board & lodging | Loans |
| Company car | Private health care |
| Life insurance | Provincial medical |
Leaves of Absence in BC
| Bereavement Leave | |
|---|---|
| Time with Employer | N/A |
| Required Notice | N/A |
| Length of Leave | Three days. |
| Paid | No |
| Compassionate Care Leave | |
| Time with Employer | There is no specified period to qualify for leave. |
| Required Notice | As soon as is practicable, a Medical certificate stating that the family member has a serious medical condition with a significant risk of death within 26 weeks. |
| Length of Leave | Up to 27 weeks. |
| Paid | No. |
| Death of a Child Leave | |
| Time with Employer | N/A |
| Required Notice | Reasonable verification that they are entitled to the death of a child leave as soon as is reasonable. |
| Length of Leave | Up to 104 weeks if the child has died as a probable result of a crime. |
| Paid | No. Employees may be eligible for income support through the federal Parents of Murdered or Missing Children grant. |
| Disappearance of a Child Leave | |
| Time with Employer | N/A |
| Required Notice | Reasonable verification that they are entitled to the disappearance of a child leave as soon as is reasonable. |
| Length of Leave | Up to 52 weeks if the child has disappeared. |
| Paid | No. Employees may be eligible for income support through the federal Parents of Murdered or Missing Children grant. |
| Family Responsibility Leave | |
| Time with Employer | N/A |
| Required Notice | Reasonable notice prior to the leave. |
| Length of Leave | 5 days in total per year. |
| Paid | No |
| Parental Leave | |
| Time with Employer | No specific time period |
| Required Notice | At least four weeks written notice. |
| Length of Leave | 61 consecutive weeks for a birth mother or 62 weeks for an adoptive parent. |
| Extension of Leave | 5 weeks |
| Paid | No |
| Pregnancy Leave | |
| Time with Employer | No specific period of time |
| Required Notice | At least four weeks if possible. |
| Length of Leave | 17 weeks (without pay) taken any time within the 11 weeks before with the minimum of 6 weeks taken after the birth. |
| Extension of Leave | Up to 6 weeks |
| Paid | No. |
| Reservist Leave | |
| Time with Employer | N/A |
| Required Notice | 4 weeks written notice (or as soon as practicable) prior to the date the leave begins. |
| Length of Leave | Up to 20 days each calendar year for annual training, and as long as necessary to accommodate the period of service required for international or domestic deployment. |
| Paid | No. |
| Sick Leave | |
| There is no provincial requirement for an employer to give an employee paid sick leave. However, if sick leave is paid or allowed, it may not be deducted at a later date from any other entitlement to a paid holiday, vacation pay, or other wages. | |
| 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. |
View the BC government's Leaves of Absence web page for more information.
Statutory Holidays in BC
| 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 |
| Family Day | Mon., February 19 | Mon., February 20 | Mon., February 21 | Mon., February 15 | 3rd Monday in February |
| 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 |
| Canada Day | Mon., July 1 | Sat., July 1 | Fri., July 1 | Thu., July 1 | July 1 |
| British Columbia Day1 | Mon., August 5 | Mon., August 7 | Wed., August 1 | Mon., August 2 | The First 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 111 |
| Christmas Day | Wed., December 25 | Mon., December 25 | Sun., December 25 | Sat., December 25 | December 25 |
According to the Canadian Labour Standards Code, whenever New Year's Day, Canada Day, Remembrance Day, Christmas Day, or Boxing Day falls 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 the statutory holiday falls on a regularly scheduled work day and is worked, then for the first 11 hours worked the employee must be granted time and a half of their regular rate of pay. For any hours in excess of 11 hours the employee must receive double time plus a day off with pay. The vacation must be taken while the employee is still employed by the employer and before the employee's next annual vacation.
* British Columbia Day is considered a provincial statutory holiday. It falls on the first Monday of August.
** December 26, Boxing Day, is regarded as a general holiday under the Holiday Shopping Regulation Act.
How to Calculate Statutory Holiday Pay...
Minimum Age in BC
Children who are 12 or older, but have not yet turned 15, cannot be employed without the written consent of a parent or legal guardian (and must be under the direct and immediate supervision of a person aged 19 or older at all times while working). Children under 12 years of age cannot be employed without a child employment permit issued by the Director of Employment Standards.
Pay Statements
For British Columbia the pay is required semi-monthly or more frequently. The employee must receive their regular wages within eight days after the end of each period. British Columbia's pay statements must contain the following:
| Pay Statement Inclusions | |
|---|---|
| Itemized Deductions | Other earnings/payments (incl. vacation, commissions, bonus, allowances) |
| Net pay | Employer name and address |
| Statutory, public, general and holiday pay hours | Overtime wages and rate |
| Total hours worked | Overtime banked and overtime taken |
| Wage rate | |
Termination Notice in BC
| Length of Employment | Notice Required |
|---|---|
| Under 3 months | None |
| Between 3 to 12 months | 1 week |
| Between 1 to 3 years | 2 weeks |
| 3 years | 3 weeks |
| Over 3 years | For every year of employment after 3 years, an additional week of notice is required up to 8 weeks in total. |
| Number of Employees | Notice Required |
|---|---|
| 50 to 100 | 8 weeks |
| 101 to 300 | 12 weeks |
| Over 301 | 16 weeks |
Vacationable Earnings in BC
| Included | |
|---|---|
| Bonuses (work related, cash) | Overtime pay |
| Call in pay | Regular salary/wages |
| Call back pay | Retroactive pay |
| Commissions earned at employer's premises | Shift premium |
| Commissions earned by a route salesman | Statutory - Company Holidays (floaters) |
| Employer-paid long term disability | Statutory |
| Employer-paid short term disability | Vacation pay (previously paid) |
| In lieu of notice pay/Termination pay | |
| Excluded | |
| Allowances (car, clothing, moving, etc.) | Retiring allowance |
| Discretionary bonuses (cash) | Severance/Plant severance |
| Directors' fees | Sick Pay |
| Gifts (cash or in kind) | Standby pay |
| Maternity leave top-ups | Stock options |
| Profit Sharing | Tips and Gratuities |
| Taxable Benefits such as: | |
| Board & lodgings | Loans |
| Company car / parking | Provincial Medical |
| Life Insurance | |
| Length of employment | Entitlement |
|---|---|
| 1 to 4 years | 2 weeks or 4% |
| 5 years or more | 3 weeks or 6% |
Provincial Health
The employer health tax is an annual tax on an employer's B.C. remuneration paid to employees and former employees in a calendar year.
| Remuneration Amount | Tax Amount |
|---|---|
| $500,000 or less (the exemption amount) | No tax |
| Between $500,000.01 and $600,000 (the notch rate amount) | 2.925% |
| Between $600,000.01 and $1,500,000 (the notch rate amount) | 2.925% |
| Greater than $1,500,001 and over | 1.95% |
For further details, visit the BC government's Employer health tax overview web page.
Looking for Payroll Software in Canada?
CanPay provides Payroll and HR software for thousands of companies across Canada. If your business has a unique payroll need or you are simply looking for an alternative to your current method, contact us today. We can offer you a customized solution that will suit your unique business requirements. Please call 1-800-665-5129 or send an email request to: sales@canpay.com.
|
