| |
Ontario
This
section provides specific information for the province of Ontario. Click one of
the links on the left to move directly to the corresponding section.
Hours
of Work
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. |
Leaves
Pregnancy Leave
| 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. |
| Benefits Maintained |
Yes |
Parental Leave
| 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 maturnity
leave and the 35 weeks of parental leave have been taken. |
| Benefits
Maintained |
Yes |
Voting Leave
| Time with Employer |
N/A |
| Required Notice |
N/A |
| Length of Leave |
three consecutive
hours |
| Paid |
Yes |
Holidays
|
Holidays
|
2007
|
2008
|
2009
|
2010
|
|
New Year's
Day
|
Mon.,
Jan. 1 |
Tue.,
Jan. 1 |
Thu.,
Jan. 1 |
Fri.,
Jan. 1 |
|
Good Friday
|
Fri.,
Apr. 6 |
Fri.,
Mar.21 |
Fri.,
Apr. 10 |
Fri.,
Apr. 2 |
|
Canada
Day
|
Sun..,
July. 1 |
Tue.,
July 1 |
Wed.,
July 1 |
Thu.,
Jul. 1 |
|
Labour
Day
|
Mon.,
Sep. 3 |
Mon.,
Sep. 1 |
Mon.,
Sep. 7 |
Mon.,
Sep. 6 |
|
Christmas
Day
|
Tue.,
Dec.25 |
Thu.,
Dec. 25 |
Fri.,
Dec. 25 |
Sat.,
Dec. 25 |
|
Victoria
Day
|
Mon.,
May 21 |
Mon.,
May 19 |
Mon.,
May 18 |
Mon.,
May 24 |
|
Thanksgiving
Day
|
Mon.,
Oct. 8 |
Mon.,
Oct. 13 |
Mon.,
Oct. 12 |
Mon.,
Oct. 11 |
|
Family Day
|
|
Mon., Feb. 18 |
Mon., Feb. 16 |
Mon., Feb. 15 |
|
Boxing
Day
|
Wed.,
Dec. 26 |
Fri.,
Dec. 26 |
Sat.,
Dec. 26 |
Sun.,
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.
Terminations
Required
Notice
Individual Termination
| 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 |
Group Termination
| Number
of Employees |
Notice
Required |
| 50
to 199 |
8
weeks |
| 200
to 499 |
12
weeks |
| 500
or more |
16
weeks |
Worker's
Compensation
Assessable Earnings:
Included
| Moving allowances
(if taxable) |
| Car allowances
(if taxable) |
| Clothing allowances
(if taxable) |
| Travel allowances
(if taxable) |
| Bonuses |
| Commissions |
| Call in pay |
| Call back pay |
| Standby pay |
| Short-term disability
paid by the employer |
| Long-term disability
paid by the employer |
| Gifts (cash) |
| Gratuities |
| Temporary lay-off
with pay |
| Pay in lieu
of notice |
| Regular salary
or wages/overtime |
| Vacation pay/statutory
holiday pay |
| Shift premium |
| Sick pay |
| Sick pay on
termination |
| |
| Taxable Benefits
such as: |
| Board & lodging |
| Company car |
| Life insurance |
| Loans |
| RRSP/Stock options
(if taxable) |
Excluded
| Director's fees |
| Maternity with
pay |
| Pre-retirement
with pay (exclude if sick pay) |
| Retiring allowance |
| Severance pay |
| WCB |
| WCB-top up |
Pay
Statements
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.Ontario's
pay statement must contain the following:
- Deductions and
reasons for those deductions
- Gross earnings
- Net pay
- Dates of pay periods
- Room and board
payments
- Rate of pay
Minimum
Wages
The province of Ontario
has various wage rate standards as follows:
| Parties
Applicable (requirements) |
Wage
Rate |
| General |
$8.75
|
| Homeworkers |
$9.63
|
| Students
under 18 years of age working more than 28 hours/week during a school
vacation or less than 28 hours/week while attending school |
$8.20
|
| Serving
liquor on licensed premises |
$7.60
|
| The
following maximums apply when rooms, accomodations or meals are calculated
in the minimum wage |
| Private
room |
$31.70/weekly
|
| Non-private
room |
$15.85/weekly
|
| Meals |
$2.55/each,$53.55/weekly
|
| Private
room and meals |
$85.25/weekly
|
| Non-private
room and meals |
$69.40/weekly
|
| Housing
for farm workers only (commodities such as electricity etc. are provided
by the employer) |
$99.35/weekly
|
| Housing
Accommodation |
$73.30/weekly
|
Minimum
Age
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.
Vacationable
Earnings
Included
| Work related
bonuses (cash) |
| Call in pay |
| Call back pay |
| Commissions
earned at employer's premises |
| Commissions
earned by a route salesman |
| Overtime pay |
| Pay in lieu
of notice/Termination pay |
| Regular salary/wages/retroactive |
| Shift premium |
| Standby pay |
| Statutory -
Company Holidays (floaters) |
| Statutory -
General Holidays |
| Sick pay - Sick days (if part of regular wages) |
|
| Taxable Benefits: |
| Board & lodging |
Excluded
| Allowances (Car,
clothing, moving, travel) |
| Discretionary
bonuses (cash) |
| Commissions
earned away from employer's premises |
| Director's fees |
| Gifts (cash
or in kind) |
| Previously paid
vacation pay |
| Profit Sharing
(if it is a DPSP) |
| Severance/Plant
severance |
| Sick pay - Sick
days (if a benefit) |
| Tips and Gratuities |
|
| Taxable Benefits: |
| Company car |
| Life Insurance |
| Loans |
| Provincial Medical |
Provincial
Health
Ontario EHT Contributions
|
Annual Gross Pay
|
EHT Rate
|
Remittance of EHT
|
|
$0-$200,000
|
.98%
|
Annually
|
|
$200,001-$230,000
|
1.101%
|
Annually with EHT Return
|
|
$230,001-$260,000
|
1.223%
|
|
$260,001-$290,000
|
1.344%
|
|
$290,001-$320,000
|
1.465%
|
|
$320,001-$350,000
|
1.586%
|
|
$350,001-$380,000
|
1.708%
|
|
$380,001-$400,000
|
1.829%
|
|
Over $400,000
|
1.95%
|
15th of every month
|
|
