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 $12,399 for 2024 (up from $11,865 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 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
Minimum Wage in Ontario
The province of Ontario has various wage rate standards as shown below.
| Parties Applicable (requirements) | Wage Rate (Hourly, unless otherwise listed) |
|---|---|
| General | $17.80 as of October 1, 2024 (up from $16.55 on October 1, 2023). |
| Students under 18 and working not more than 28 hours per week or during a school holiday | $16.20 per hour as of October 1, 2024. |
Hours of Work in Ontario
The type of employee excluded from this legislature are management, homemakers, teachers, etc.
| Period | Rate |
|---|---|
| Maximum | 8.00 hours/day or 48.00 hours/week |
| Minimum | 3.00 hours/shift |
| * | ** 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. |
Worker's Compensation in Ontario
The Maximum Assessable Earnings amount for 2024 is $112,500 (up from $110,000 in 2023). Note: Changes to the maximum insurable earnings ceiling are based on amendments made to the Workplace Safety and Insurance Act in 2021, which gave the Ontario government regulation-making authority to set the maximum insurable earnings ceiling for 2022. This is intended to provide further support to businesses dealing with the financial impact of the COVID-19 pandemic. The deadline for submission is the last day of March.
| Included | |
|---|---|
| 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) |
| Life insurance | |
| Excluded | |
| Directors' fees | Severance pay |
| Pre-retirement with pay (exclude if sick pay) | WCB |
| Retiring allowance | WCB-top up |
Leaves of Absence in Ontario
| Bereavement Leave | |
|---|---|
| Time with Employer | Must be employed for at least 2 consecutive weeks. |
| Required Notice | Notice shall be given before the leave begins or if this is not possible, as soon as possible after the leave has begun. |
| Length of Leave | Up to 2 days per calendar year. |
| Paid | No. |
| Compassionate Care Leave | |
| Time with Employer | Employee must notify the employer in writing or 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 | No. Other federal programs may provide income replacement. |
| Crime-Related Child Death and Disappearance Leave | |
| Time with Employer | 6 consecutive months. |
| Required Notice | Written notice, as soon as possible, that the employee will be taking the leave. |
| Length of Leave | Up to 104 weeks if a child of the employee dies and it is probable, considering the circumstances that the death was the result of a crime. Where it is probable, considering the circumstances, that an employee’s child disappeared as a result of a crime, the employee would be entitled to a leave of up to 52 weeks. |
| Paid | No. Other federal programs may provide income replacement. |
| Critical Illness Leave | |
| Time with Employer | 6 consecutive months. |
| 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 | Up to 37 weeks in a 52-week period to provide care or support to a critically ill minor child who is a family member of the employee, and up to 17 weeks in a 52-week period for an employee to provide care or support to a critically ill adult who is a family member of the employee. |
| Paid | No. Other federal programs may provide income replacement. |
| Domestic or Sexual Violence Leave | |
| Time with Employer | 13 consecutive weeks |
| Required Notice | N/A |
| Length of Leave | Up to 10 days and up to 15 weeks of leave if the employee or a child of the employee experiences domestic or sexual violence or the threat of domestic or sexual violence. |
| Paid | The first five days of the leave. |
| Family Caregiver Leave | |
| Time with Employer | No requirements. |
| Required Notice | Written notice as soon as possible. |
| Length of Leave | Up to 8 weeks to provide care or support to certain family members for whom a qualified health practitioner has issued a certificate stating that he or she has a serious medical condition. |
| Paid | No. Other federal programs may provide income replacement. |
| Family Medical Leave | |
| Time with Employer | No requirements. |
| Required Notice | Written notice as soon as possible. |
| Length of Leave | Up to 28 weeks to provide care and support to any critically ill family member of the employee with a significant risk of death occurring within a period of 26 weeks. |
| Paid | No. Other federal programs may provide income replacement. |
| Family Responsibility Leave | |
| Time with Employer | Must be employed for at least 2 consecutive weeks. |
| Required Notice | Notice shall be given before the leave begins or if this is not possible, as soon as possible after the leave has begun. |
| Length of Leave | Up to 3 days. |
| Paid | No |
| Organ Donor Leave | |
| Time with Employer | 13 weeks |
| Required Notice | At least two weeks or as much notice as is reasonable in the circumstances. |
| Length of Leave | Up to 13 weeks. |
| Extension of Leave | Employees are entitled to extend their leave by up to an additional 13 weeks, if a doctor provides another certificate stating the time period needed to finish recovering. |
| Paid | No. Other provincial and federal programs may provide income replacement. |
| Parental Leave | |
| Time with Employer | Must have commenced employment at least 13 weeks before the estimated due date. |
| Required Notice | Two weeks written notice. |
| Length of Leave | 61 weeks for employees who took a pregnancy leave, and 63 weeks for employees who did not. |
| Paid | No. Other federal programs may provide income replacement. |
| Pregnancy Leave | |
| Time with Employer | Must have commenced employment at least 13 weeks before the estimated due date. |
| Required Notice | At least two weeks written notice. |
| 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. |
| Paid | No. Other federal programs may provide income replacement. |
| Reservist Leave | |
| Time with Employer | 6 months. |
| Required Notice | As soon as is reasonable and practical. |
| Length of Leave | The period necessary to accommodate the period of service for which the employee is required to be absent from work. |
| Paid | No. |
| Sick Leave | |
| Time with Employer | Must be employed for at least 2 consecutive weeks. |
| Required Notice | Notice shall be given before the leave begins or if this is not possible, as soon as possible after the leave has begun. |
| Length of Leave | Up to 3 days per calendar year. |
| Paid | No. |
| Voting Leave | |
| Time with Employer | N/A |
| Required Notice | N/A |
| Length of Leave | Three consecutive hours |
| Paid | Yes |
Statutory Holidays in Ontario
| 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 |
| 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 |
| Christmas Day | Wed., December 25 | Mon., December 25 | Sun., December 25 | Sat., December 25 | December 25 |
| Boxing Day | Thu., December 26 | Tue., December 26 | Mon., December 26 | Sun., December 26 | December 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.
How to Calculate Statutory Holiday Pay...
Minimum Age in Ontario
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.
Pay Statements in Ontario
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 |
Termination Notice in Ontario
| 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 |
Vacationable Earnings in Ontario
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.
| Included | |
|---|---|
| Bonuses (work related, cash) | Regular salary/wages |
| Call in pay | Retroactive pay |
| Call back pay | Shift premium |
| Commissions earned at employer's premises | Standby pay |
| Commissions earned by a route salesman | Statutory - General Holidays |
| Housing allowance | Statutory (company holidays, floaters) |
| In lieu of notice pay/Termination pay | Sick pay - Sick days (if part of regular wages) |
| Overtime pay | |
| Taxable Benefits: | |
| Board & lodging | |
| Excluded | |
| Allowances (car, clothing, moving, etc.) | Profit Sharing (if it is a DPSP) |
| Discretionary bonuses (cash) | Severance/Plant severance |
| Commissions earned away from employer's premises | Sick pay - Sick days (if a benefit) |
| Directors' fees | Tips and Gratuities |
| Gifts (cash or in kind) | Vacation pay (previously paid) |
| Taxable Benefits: | |
| Company car | Loans |
| Life Insurance | Provincial Medical |
Provincial Health in Ontario
Employer Health Tax (EHT) is a payroll tax on remuneration paid to employees and former employees. The 2020 Budget announced the Ontario government's proposal to make the 2020 tax year Employer Health Tax (EHT) exemption increase from $490,000 to $1 million permanent. Along with doubling the exemption, the instalment threshold would also be doubled from $600,000 to $1.2 million starting with the 2021 tax year.
The EHT exemption is indexed to inflation every five years and the next adjustment had been scheduled for 2024. Given the doubling of the exemption threshold starting in 2020, the government moved the next scheduled adjustment for inflation to January 1, 2029.
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.
For further details, visit the Ontario government's Employer Health Tax web page.
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