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.
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:
- Guide to the Employment Standards Act - Government of B.C.
- Employment Standards Act - CanLII
Choose a Topic:
TD1 Credits Minimum Wage Hours of work Worker's Compensation Leaves Statutory Holidays Minimum Age Pay Statements Terminations Vacationable Earnings Provincial Health
TD1 Credits (Basic Personal Amounts)
Each individual employed in Canada may claim federal and provincial basic personal amounts on their TD1 forms, which are used to calculate income tax credits for payroll withholding purposes.
- TD1 - Basic Personal Amount - Every person employed in British Columbia and every pensioner residing in B.C. can claim the personal exemption amount of $13,216 in 2026 (up from $12,932 in 2025).
- Federal Basic Exemption - The Federal Basic Exemption amount is $16,452 in 2026 (up from $16,129 in 2025).
Minimum Wage in BC
The province of British Columbia establishes minimum wage rates under the Employment Standards Act and Employment Standards Regulation. The general minimum wage is adjusted annually based on changes to the BC All-Items Consumer Price Index (CPI), subject to government determination and rounding rules. Other minimum wage rates are set by regulation and may be adjusted periodically.
| Category | Wage Rate |
|---|---|
| General | $17.85 per hour (effective June 1, 2025) |
| Live-in camp leaders | $142.61 for each day or part day worked (effective June 1, 2025) |
| Live-in home support workers | $133.05 for each day or part day worked (effective June 1, 2025) |
| Resident caretakers |
For a building with 9 to 60 residential suites:
$1,069.36 per month plus $42.84 for each suite (effective June 1, 2025). |
| Online platform workers | $21.43 per hour (effective June 1, 2025) |
Minimum wage rates are subject to change by regulation. Employers should confirm current rates with official government sources.
Hours of Work in BC
Certain employees are excluded from some or all hours of work and overtime provisions under the Employment Standards Act and Regulation. These may include managers, certain professionals, farm workers, fishers, live-in home support workers, and others as defined in the Regulation.
For the purposes of the Act, a week is defined as Sunday to Saturday.
| Period | Rule |
|---|---|
| Standard Hours | Standard work hours are 8 hours in a day and 40 hours in a week. |
| Maximum Hours | Employees must not work excessive hours that could endanger their health or safety. Employers may require additional hours only if they are reasonable and the employee is compensated in accordance with the Act. |
| Minimum Daily Pay |
If an employee reports for work as scheduled, they must be paid for at least: 2 hours at their regular wage, or 4 hours at their regular wage if scheduled for more than 8 hours. If work is suspended for reasons beyond the employer’s control, the employee must be paid for the greater of actual time worked or the minimum daily pay. |
| Overtime | Overtime applies after 8 hours in a day or 40 hours in a week (whichever results in greater overtime). |
| Overtime Rate | 1.5 times the employee’s regular wage for hours worked over 8 in a day or 40 in a week. |
| Double Time | Applies after 12 hours worked in a day. |
| Double Time Rate | 2 times the employee’s regular wage for hours worked over 12 in a day. |
| Meal Break | At least a 30-minute unpaid meal break must be provided after no more than 5 consecutive hours of work. |
| Daily Rest | Employees must have at least 8 consecutive hours free from work between shifts, unless an emergency occurs. |
| Weekly Rest | Employees must receive at least 32 consecutive hours free from work each week, or if this is not provided, they must receive overtime pay for time worked during that period. |
Worker's Compensation in BC
The Maximum Assessable Earnings amount for 2026 is $127,500 (up from $121,500 in 2025). Employers must submit payroll reports and payments according to their assigned reporting schedule.
Annual payroll reporters are subject to a staggered filing deadline between March 3 and March 11, based on their WorkSafeBC account number. Employers reporting on a quarterly basis must submit payroll reports and payments by April 20, July 20, October 20, and January 20.
| Generally Included in Assessable Earnings | |
|---|---|
| Regular wages, salaries, and overtime pay | Commissions and performance-based bonuses |
| Vacation pay and statutory holiday pay | Shift premiums, call-in pay, and call-back pay |
| Employer-paid sick pay and short-term disability payments | Standby or on-call pay |
| Cash remuneration for directors where applicable | Other earnings related to employment services |
| May Be Included Depending on Circumstances | |
| Allowances (travel, car, clothing, moving) | Taxable benefits such as RRSP contributions or stock options |
| Gratuities where controlled or administered by the employer | Supplemental or pre-retirement payments |
| Employer-funded disability benefits (short- or long-term) | Other non-cash or fringe benefits |
| Generally Excluded from Assessable Earnings | |
| Workers’ compensation benefits paid by WorkSafeBC | Retiring allowances and severance payments |
| Payments made solely in lieu of notice upon termination | Expense reimbursements that reflect actual costs incurred |
| Certain employer-provided benefits (e.g., private health or pension contributions) | Other payments not related to employment services performed |
Leaves of Absence in BC
| Bereavement Leave | |
|---|---|
| Time with Employer | N/A |
| Required Notice | As soon as practicable. |
| 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, along with 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 within a 52-week period. |
| Paid | No. Employees eligible for compassionate care leave may be eligible for Employment Insurance benefits for compassionate care. |
| Critical Illness or Injury Leave (Child or Adult) | |
| Time with Employer | No waiting period. |
| Required Notice | Prior to the leave (or as soon as it is reasonable), with the employee supplying a medical certificate regarding the reason. |
| Length of Leave | Up to 36 weeks to care for a child, and up to 16 weeks to care for an adult. |
| Paid | No, unless stated in an employment contract or collective agreement. Employees may be eligible for related benefits under the federal EI program. |
| Family Responsibility Leave | |
| Time with Employer | No waiting period. |
| Required Notice | Reasonable notice prior to the leave. |
| Length of Leave | 5 days in total per year. |
| Paid | No. |
| Illness or Injury Leave (sometimes called "Sick Leave") | |
| Time with Employer | 90 days. |
| Required Notice | As soon as practicable. |
| Length of Leave | Up to 5 paid days, and up to 3 unpaid days per calendar year. |
| Paid | 5 paid and 3 unpaid. |
| Jury Duty Leave | |
| Time with Employer | No waiting period. |
| Required Notice | As soon as practicable. |
| Length of Leave | As long as required for jury selection, or to attend court as a juror for the full length of any trial for which you are selected. |
| Paid | No. |
| Leave respecting the death of a child | |
| Time with Employer | No waiting period. |
| 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. |
| Leave respecting the disappearance of a child | |
| Time with Employer | No waiting period. |
| 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. |
| Leave respecting domestic or sexual violence | |
| Time with Employer | No waiting period. |
| Required Notice | As soon as practicable. |
| Length of Leave | Up to 5 days of paid leave and up to 5 additional days of unpaid leave. If necessary, an employee can take up to 15 weeks of additional unpaid leave. |
| Paid | Employee are entitled to 5 days of paid leave. Beyond that, employees may be eligible for benefits under the federal EI program. |
| Maternity Leave | |
| Time with Employer | No waiting period. |
| Required Notice | At least four weeks written notice. |
| Length of Leave | For a pregnant employee, 17 unpaid weeks, taken during the period that begins no earlier than 13 weeks before the expected birth date, and no later than the actual birth date. |
| Extension of Leave | Up to 6 weeks. |
| Paid | No. Employees may be eligible for maternity or parental benefits under the federal EI program. |
| Parental Leave | |
| Time with Employer | No waiting period. |
| Required Notice | At least four weeks if possible. |
| Length of Leave | 61 consecutive weeks for a birth mother or 62 weeks for an adoptive parent. |
| Extension of Leave | Up to 6 weeks under certain circumstances. |
| Paid | No. Employees may be eligible for maternity or parental benefits under the federal EI program. |
| 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, unless outlined in employer policy, collective agreement, or contract. |
| Voting Leave | |
| Voting leave is not a part of Employment Standards job-protected leaves, and does not fall under the Employment Standards Code. Rather, voting leave is a civic right as listed under election laws. | |
| Time with Employer | No minimum employment period. |
| Required Notice | There is no requirement, but it is recommended that your employer is made aware that you are taking the leave. |
| Length of Leave | Three consecutive hours for both Provincial and Federal elections. |
| Paid | Any eligible voter must have three consecutive hours to exercise their right to vote in a Federal or Provincial election 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 | 2026 | 2025 | 2024 | 2023 | Day Observed |
|---|---|---|---|---|---|
| New Year's Day | Thu., January 1 | Wed., January 1 | Mon., January 1 | Sun., January 1 | January 1 |
| Family Day | Mon., February 16 | Mon., February 17 | Mon., February 19 | Mon., February 20 | 3rd Monday in February |
| Good Friday | Fri., April 3 | Fri., April 18 | Fri., April 18 | Fri., April 7 | The Friday before Easter Sunday |
| Victoria Day | Mon, May 18 | Mon, May 19 | Mon, May 20 | Mon, May 22 | The Monday preceding May 25th |
| Canada Day | Wed., July 1 | Tue., July 1 | Mon., July 1 | Sat., July 1 | July 1 |
| British Columbia Day1 | Mon., August 3 | Mon., August 4 | Mon., August 5 | Mon., August 7 | The First Monday in August |
| Labour Day | Mon., September 7 | Mon., September 1 | Mon., September 2 | Mon., September 4 | The First Monday in September |
| Thanksgiving Day | Mon., October 12 | Mon., October 13 | Mon., October 14 | Mon., October 9 | The Second Monday in October |
| Remembrance Day | Wed., November 11 | Tue., November 11 | Mon., November 11 | Sat., November 11 | November 111 |
| Christmas Day | Fri., December 25 | Thu., December 25 | Wed., December 25 | Mon., 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
A child who is under 14 years of age may not be employed without permission from the Director of Employment Standards. A child who is 14 or 15 years of age may be employed in "light work" with the written consent of a parent or guardian, or may perform other work only with the Director's permission. Additional conditions, including restrictions on hours and requirements for supervision by a person aged 19 or older, are set out in the Employment Standards Regulation.
Pay Statements
In British Columbia, employees must be paid at least semi-monthly. Wages must be paid within 8 days after the end of each pay period. Employers are required to provide a written wage statement for each pay period containing the following information:
| Required Pay Statement Information | |
|---|---|
| Employee name | Employer name |
| Pay period covered by the payment | Date of payment |
| Total wages earned | Net wages paid |
| Wage rate(s) | Total hours worked (if paid by the hour) |
| Overtime hours worked | Overtime wages paid |
| Statutory holiday pay | Vacation pay |
| Itemized deductions and their purpose | |
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 |
* This is in addition to the individual notice listed in ther Individual Termination section above.
Vacationable Earnings in BC
| Included (Wages) | |
|---|---|
| Regular salary/wages | Overtime pay |
| Shift premium | Commissions (work-related) |
| Bonuses (non-discretionary, work-related) | Retroactive pay |
| Call-in pay | Call-back pay |
| Statutory holiday pay | Vacation pay (when paid as wages) |
| Pay in lieu of notice (termination pay) | Standby pay (if paid as wages) |
| Sick pay (only if paid as wage continuation) | Paid personal / floater days (if treated as wages) |
| Excluded (Not Wages) | |
| Allowances (car, clothing, moving, etc.) | Discretionary bonuses |
| Tips and gratuities | Gifts (cash or in kind) |
| Stock options | Profit sharing (unless structured as wages) |
| Directors' fees | Severance / retiring allowance |
| Maternity/parental leave top-ups (typically EI top-ups) | Employer-paid disability benefits (STD/LTD insurance) |
| Taxable benefits (e.g., car, housing, insurance) | Reimbursements |
| 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.
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