This document outlines the schedule and topics to be covered in a payroll law seminar presented by Wade Farquhar. The day-long seminar will cover topics such as employment standards, payroll documentation requirements, determining worker status, and federal/provincial jurisdiction over payroll regulations. Breaks are scheduled throughout the day with lunch from 12:00-1:00 and the seminar will conclude with evaluations being distributed at 3:50 and dismissal at 4:00.
Department of Labor's new Fair Labor Standards Act exemption rules and what do they mean for restaurants. What risks do they create and what should restaurants do about it.
What the National Restaurant Association is doing about the regulation.
Department of Labor's new Fair Labor Standards Act exemption rules and what do they mean for restaurants. What risks do they create and what should restaurants do about it.
What the National Restaurant Association is doing about the regulation.
Payroll Webinar: Wage and Hour Compliance in 2020: It’s More Than Just Calcul...Ascentis
This webinar concentrates on federal and state wage and hour requirements that must be followed in the payroll department. Areas of discussion include calculating overtime, travel time, minimum wage, posting requirements, meal and rest periods, how often an employee must be paid and by what method and paying terminated employees.
– Health care reform
• Play or pay: final rules
• Employer reporting: final rules
• 90-day waiting period: final rules
• Other health care reform updates
– Executive compensation issues
Compliance HR Webinar: Working On OvertimeCHRJenn26
Preparing for DOL's Changes To The FLSA Overtime Regulations
Slides by:
Lori Brown, President, ComplianceHR &
Tammy McCutchen, Vice President & Managing Director, Strategic Solutions for ComplianceHR, principal at Littler, and former Administrator of the U.S. Department of Labor’s Wage and Hour Division.
April 6th 2013 PAYE in the UK is undergoing its most fundemental change since its inception in the 1940's. Please see our fact shet for more information
Join Jim Paille as he talks about payroll tax compliance going into the new year. In this session, you will understand the latest tax reform items that affect payroll. He will cover new IRS initiatives to be mindful of entering 2021. Then, Jim will discuss topics related to the 2020-2021 W-4’s impact at both the federal and state levels. Finally, he will cover some tips you can leverage to make your year-end processing more efficient and effective.
Health Care Reform Reporting: What you need to know to be ready for January 1...Tanya Gonzalez
When the calendar flips over to 2015, health reform’s new data gathering requirements for IRS Code Sections 6055 and 6056 reporting go into effect. Under these new reporting rules, employers with over 50 or over 100 full-time employees must provide information to the IRS about their group size and the health plan coverage they offer (or do not offer) to their employees.
Thank-you for attending our Auto-Enrolment Roadshow brought to you by Hillyer McKeown Solicitors and McLintocks Accountants. We've uploaded the slides from the event for you to read and download.
If wages are one of your biggest costs, pension auto-enrolment could mean a 3% increase in your wage costs in the next few years.
Hillyer McKeown Solicitors has teamed up with McLintocks Chartered Accountants to deliver a series of events explaining how to prepare for forthcoming auto-enrolment legislation. To view the presentation, please see the slideshow above.
Payroll Webinar: What You Need to Know about Benefits TaxationAscentis
You will learn the payroll department’s responsibilities pertaining to the set-up of employee benefits, including retirement, health and welfare and other benefits. You will learn what payroll department staff need to know when tax withholding needs to occur and how to communicate the tax withholding effectively to employees. Learn how to be proactive on employee taxation issues with management and prevent surprises.
Payroll Webinar: Wage and Hour Compliance in 2020: It’s More Than Just Calcul...Ascentis
This webinar concentrates on federal and state wage and hour requirements that must be followed in the payroll department. Areas of discussion include calculating overtime, travel time, minimum wage, posting requirements, meal and rest periods, how often an employee must be paid and by what method and paying terminated employees.
– Health care reform
• Play or pay: final rules
• Employer reporting: final rules
• 90-day waiting period: final rules
• Other health care reform updates
– Executive compensation issues
Compliance HR Webinar: Working On OvertimeCHRJenn26
Preparing for DOL's Changes To The FLSA Overtime Regulations
Slides by:
Lori Brown, President, ComplianceHR &
Tammy McCutchen, Vice President & Managing Director, Strategic Solutions for ComplianceHR, principal at Littler, and former Administrator of the U.S. Department of Labor’s Wage and Hour Division.
April 6th 2013 PAYE in the UK is undergoing its most fundemental change since its inception in the 1940's. Please see our fact shet for more information
Join Jim Paille as he talks about payroll tax compliance going into the new year. In this session, you will understand the latest tax reform items that affect payroll. He will cover new IRS initiatives to be mindful of entering 2021. Then, Jim will discuss topics related to the 2020-2021 W-4’s impact at both the federal and state levels. Finally, he will cover some tips you can leverage to make your year-end processing more efficient and effective.
Health Care Reform Reporting: What you need to know to be ready for January 1...Tanya Gonzalez
When the calendar flips over to 2015, health reform’s new data gathering requirements for IRS Code Sections 6055 and 6056 reporting go into effect. Under these new reporting rules, employers with over 50 or over 100 full-time employees must provide information to the IRS about their group size and the health plan coverage they offer (or do not offer) to their employees.
Thank-you for attending our Auto-Enrolment Roadshow brought to you by Hillyer McKeown Solicitors and McLintocks Accountants. We've uploaded the slides from the event for you to read and download.
If wages are one of your biggest costs, pension auto-enrolment could mean a 3% increase in your wage costs in the next few years.
Hillyer McKeown Solicitors has teamed up with McLintocks Chartered Accountants to deliver a series of events explaining how to prepare for forthcoming auto-enrolment legislation. To view the presentation, please see the slideshow above.
Payroll Webinar: What You Need to Know about Benefits TaxationAscentis
You will learn the payroll department’s responsibilities pertaining to the set-up of employee benefits, including retirement, health and welfare and other benefits. You will learn what payroll department staff need to know when tax withholding needs to occur and how to communicate the tax withholding effectively to employees. Learn how to be proactive on employee taxation issues with management and prevent surprises.
Grand Challenges for Disaster ReductionFrancisYee1
The Grand Challenges for Disaster Reduction outlines a ten-year
strategy crafted by the National Science and Technology Council’s
Subcommittee on Disaster Reduction (SDR). It sets forth six Grand
Challenges that, when addressed, will enhance community
resilience to disasters and thus create a more disaster-resilient
Nation. These Grand Challenges require sustained Federal
investment as well as collaborations with state and local
governments, professional societies and trade associations, the
private sector, academia, and the international community to
successfully transfer disaster reduction science and technology
into common use.
To meet these Challenges, the SDR has identified priority science and technology
interagency implementation actions by hazard that build upon ongoing efforts.
Addressing these implementation actions will improve America’s capacity to prevent and
recover from disasters, thus fulfilling our Nation’s commitment to reducing the impacts
of all hazards and enhancing the safety and economic well-being of every individual
and community. This is the wildland fire-specific implementation plan. See also sdr.gov
for other hazard-specific implementation plans.
Progress update on the Kit Yamoyo scale-up in Zambia for the stakeholders who support public health in Zambia. The meeting was held at the CDC offices in Lusaka.
For on-going updates please see: http://colalife.org/status
Organisme de formation professionnel spécialisé dans le secteur du sport et de l’animation recherche un(e) comptable unique pour un remplacement congé maternité.
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In this webinar you will be able to understand purpose and definition of Fair Labor Standards Act. We will cover minimum wage and overtime requirements and exemptions. Ways to properly determine overtime eligibility as well as understanding the employer responsibilities under FLSA and learn best practices on defending against FLSA claims or lawsuits.
Show Them the Money: Wage & Hour Compliance (Series: Protecting Your Employee...Financial Poise
Compliance with federal (as well as state) wage and hour laws returned to the forefront towards the end of the Obama administration when it appeared that the salary threshold that applied to exempt employees would be increased significantly. While the proposed change will not happen, the Trump administration has signaled that the threshold will nonetheless likely increase. Regardless of where the new threshold lands, employers must nonetheless be mindful of the risks posed by misclassifying individuals as exempt as well as by a host of practices that can imperil otherwise proper classification decisions. And while the federal government is no longer scrutinizing the use of independent contractors as closely today, employers must still be careful when relying on contractors. This webinar delves into the mistakes commonly made by employers and endeavors to provide attendees with the tools needed to help find and fix potential wage and hour pitfalls.
To listen to this webinar on-demand, go to: https://www.financialpoise.com/financial-poise-webinars/employment-wage-hour-compliance-2020/
Wage & Hour Compliance (Series: Protecting Your Employee Assets: The Life Cyc...Financial Poise
Compliance with federal (as well as state) wage and hour laws returned to the forefront towards the end of the Obama administration when it appeared that the salary threshold that applied to exempt employees would be increased significantly. While the proposed change will not happen, the Trump administration has signaled that the threshold will nonetheless likely increase. Regardless of where the new threshold lands, employers must nonetheless be mindful of the risks posed by misclassifying individuals as exempt as well as by a host of practices that can imperil otherwise proper classification decisions. And while the federal government is no longer scrutinizing the use of independent contractors as closely today, employers must still be careful when relying on contractors. This webinar delves into the mistakes commonly made by employers and endeavors to provide attendees with the tools needed to help find and fix potential wage and hour pitfalls.
To view the accompanying webinar, go to:
U.S. Department of Labor Wage-Hour DivisionAlex Rudie
Corey Walton, of the U.S. Department of Labor, presented at MNRSA's Department of Labor Compliance Event held in September, 2018. Corey's presentation includes a ‘refresher’ on the basics of minimum wage, overtime, record keeping and child labor, as well as information on ‘hot-button’ wage-hour issues and how to deal with them.
Significant changes to overtime regulations may 25 2016Allyson Lewis
Join us for this free webinar!
The DOL published the final version of the much anticipated overtime exemption rule. This means that 4.2 million salaried, non-manufacturing workers nationwide will now be entitled to overtime, with a direct cost to employers of almost $1.5 billion in increased employee earnings.
During the webinar you will learn:
• How do the DOL’s new overtime exemption rules impact the current salary basis test and the salary level threshold required for exemption?
• When will the DOL’s final rules take effect?
• What can you do right now to prepare for new FLSA compliance obligations?
• Should you convert exempt workers to hourly status rather than pay increased weekly base salary?
• Should you rewrite your job descriptions? If so, how?
• Is your organization prepared for increased recordkeeping?
• What tools and resources does KPA offer for clients to comply with the new rule?
Kathryn Carlson will be presenting this educational webinar. Kathryn has over 25 years of human resources management experience and is a certified HR professional. For the past 13 years Kathryn has focused on developing HR software and programs to improve efficiency, reduce risk, and ensure compliance for companies ranging from small businesses to international.
Compliance with federal (as well as state) wage and hour laws returned to the forefront towards the end of the Obama administration when it appeared that the salary threshold that applied to exempt employees would be increased significantly. While the proposed change will not happen, the Trump administration has signaled that the threshold will nonetheless likely increase. Regardless of where the new threshold lands, employers must nonetheless be mindful of the risks posed by misclassifying individuals as exempt as well as by a host of practices that can imperil otherwise proper classification decisions. And while the federal government is no longer scrutinizing the use of independent contractors as closely today, employers must still be careful when relying on contractors. This webinar delves into the mistakes commonly made by employers and endeavors to provide attendees with the tools needed to help find and fix potential wage and hour pitfalls.
Part of the webinar series: Protecting Your Employee Assets: The Life Cycle Of The Employment Relationship 2022
See more at https://www.financialpoise.com/webinars/
Company's Basic Hr Policy, which helps to create professional & Formal environment in Company.
its changeable, its totally depends on company Nature, its working environment.
Need clarity regarding California labor law requirements? Help identifying key facts and strategies for maintaining compliance?
California employment law has deviated from elsewhere in America, making it a difficult landscape for employers to navigate without fear of litigation. In a recently recorded webinar, labor law attorneys from Seyfarth Shaw, LLP–the country’s top wage and hour litigator–shared their best wage and hour advice for employers with workforces operating in California.
What You’ll Learn:
Top employer pitfalls
Best practices for avoiding litigation and penalties
How to ensure compliance across every worksite
Want to learn more ways that EPAY can help your company fight labor laws
Are you eligible for overtime pay? Just because you are a salaried employee doesn't mean you are automatically disqualified. Many employees are robbed from their entitled overtime pay due to lack of knowledge about their rights. This SlideShare presentation will clear up some common myths about salaried workers and overtime pay to help you to make sure you are receiving the proper entitled pay.
Agency Workers Regulations 2011 Guide For Hirers And Agencies 03 11 11 27.1...Nick Hobden
These art the slides that I spoke at a training events hosted by Hays to get hirers acqainted with the Agency Worker Regulations and how to comply with them.
Join Kara Govro, JD and SPHR to learn how to navigate the ever-changing rules and regulations around wage and hour. Kara will help you decode the Fair Labor Standards Act, employee classification, non-exempt "danger zones" and so much more.
You'll learn:
What the FLSA regulates (and what it doesn't)
The 3 types of employee classifications and how to identify them
The basics of minimum wage, overtime, record keeping and posting
How to determine wage and hour "danger zones" and what you can do to avoid them
Payroll Webinar: Wage and Hour Compliance in 2021Ascentis
This webinar concentrates on federal and state wage and hour requirements that must be followed in the payroll department. Areas of discussion include calculating overtime, travel time, minimum wage, posting requirements, meal and rest periods, how often an employee must be paid and by what method and paying terminated employees.
Automate your receivables, streamline your payables, put payroll tax and GST on autopilot, and get more time to monitor and manage cash flow. Full agenda at: http://www.leanteams.ca/quickbooksevent.html
What are the main advantages of using HR recruiter services.pdfHumanResourceDimensi1
HR recruiter services offer top talents to companies according to their specific needs. They handle all recruitment tasks from job posting to onboarding and help companies concentrate on their business growth. With their expertise and years of experience, they streamline the hiring process and save time and resources for the company.
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Stay ahead of the curve with our premium MEAN Stack Development Solutions. Our expert developers utilize MongoDB, Express.js, AngularJS, and Node.js to create modern and responsive web applications. Trust us for cutting-edge solutions that drive your business growth and success.
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RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
Memorandum Of Association Constitution of Company.pptseri bangash
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
www.seribangash.com
Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
RMD24 | Debunking the non-endemic revenue myth Marvin Vacquier Droop | First ...BBPMedia1
Marvin neemt je in deze presentatie mee in de voordelen van non-endemic advertising op retail media netwerken. Hij brengt ook de uitdagingen in beeld die de markt op dit moment heeft op het gebied van retail media voor niet-leveranciers.
Retail media wordt gezien als het nieuwe advertising-medium en ook mediabureaus richten massaal retail media-afdelingen op. Merken die niet in de betreffende winkel liggen staan ook nog niet in de rij om op de retail media netwerken te adverteren. Marvin belicht de uitdagingen die er zijn om echt aansluiting te vinden op die markt van non-endemic advertising.
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Attending a job Interview for B1 and B2 Englsih learnersErika906060
It is a sample of an interview for a business english class for pre-intermediate and intermediate english students with emphasis on the speking ability.
Improving profitability for small businessBen Wann
In this comprehensive presentation, we will explore strategies and practical tips for enhancing profitability in small businesses. Tailored to meet the unique challenges faced by small enterprises, this session covers various aspects that directly impact the bottom line. Attendees will learn how to optimize operational efficiency, manage expenses, and increase revenue through innovative marketing and customer engagement techniques.
3. Link for this and other
presentations:
www.LeanTeams.ca
www.Slideshare.net/leanteams
4. Withholdings and remittances.
What we will cover today:
Employment standards that affect payroll.
Situations that lead to penalties and interest.
Payroll documentation and record retention.
Bonus material.
2
3
4
5
1
6. Determine worker status.1
Opening a payroll account
Hiring employees
Calculating compensation
Calculating and remitting deductions
2
3
4
5
Payroll Basics
Completing and filing returns
Employer’s
Responsibility
Specific to
the Payroll
Department
6
7. Important Principles
• Ignorance is not bliss.
• The company is always guilty until proven innocent.
• Administratively impossible does not mean unenforceable.
If a law or regulation exists you are required to:
• Know about it.
• Do something about it.
• Administer it per instruction, if they are provided.
9. Federal
• Industries that are inter-provincial or international in scope.
• Includes: banking, transportation, radio and television,
companies doing business in two or more provinces.
• Additional survey and reporting requirements here.
Provincial
• Trade unions, hours of work, work comp, paid vacations.
• Relationship between employer and employee.
Territory
• Under federal jurisdiction unless otherwise stated.
Three Jurisdictions
10. • Banks
• Marine shipping, ferry and port services
• Air transportation, including airports
• Railway and road transportation
• Canals, pipelines, tunnels and bridges
• Radio and television broadcasting
• Grain elevators, feed and seed mills
• Uranium mining and processing
• Businesses dealing with the protection of fisheries
• Private businesses necessary to the operation of a federal act
• Many First Nation activities
• Crown corporations
Federally Regulated Industries
11. • Canadian employers are either federally or
provincially regulated, but not both.
• The primary industry within which a business
operates determines its jurisdiction.
• Industries that are inter-provincial and/or
international in scope are federally regulated.
• All other businesses are provincially regulated.
Splits in Jurisdictions Summary
13. Employers are required to keep the following for all employees:
• Employee name, DOB, occupation, telephone number and
• Name or brief job description.
• Date of commencement and termination of employment.
• Employee’s wage rate (hourly, weekly, monthly, or otherwise).
• Total wages paid per pay period.
• Beginning and ending work times, as well as meal break times.
• Daily time and attendance records.
• Dates of all statutory holidays taken and pay received.
• Dates of annual vacation taken and pay received.
• These records must cover the last five years.
Recordkeeping Requirements
14. Statement of Wages
Employers must provide the following information on each
statement:
• The statement of wages must be separate from the cheque.
• Name of employee.
• Beginning and end dates for the pay period.
• Hours for which payment is being made.
• The employee’s wage rate.
• Amount paid for wages, incl. overtime or any other special pay.
• Category of employment.
• Total wages being paid.
• An itemized list of all deductions and amounts.
• The actual amount being paid.
15. Retention Requirements
Employers are required to retain all employee
information as follows:
• Two years after termination of employment.
• Taxes and payroll-related items: Six years from
end of the current tax year.
17. Who should complete this form?
• Those with a new employer or payer.
• Those who wish to change amounts from previous claimed.
• Those who can claim the deduction for living in a prescribed zone.
• Those who want to increase the amount of tax deducted at source.
People do not need to complete the provincial TD1 unless they wish to claim
wish to claim more than the basic personal amount.
Individuals do not need to complete a new TD1 every year. If a change
change happens, they must complete a new form withing seven days.
days.
TD1 Form
18. Which form should be used?
• Employees who claim more than the basic personal amount
have to complete the provincial TD1.
• Pensioners who claim more than the basic personal amount
have to complete the provincial TD1.
• Individuals paid by commissions and who claim expenses can
elect to use Form TD1X, to take into consideration the expenses
the calculation of their income tax.
• Fishers who want to have income tax deducted from their
income should use Form TD3F
• First Nations who want to determine if their income is taxable
should complete Form TD1-IN,
TD1 Form
19. Labour and Employment Issues
Federal Labour Standards
Saskatchewan Employment Standards
Professional Organizations
Canadian Payroll Association
CRA Resources
Employer’s Guide to Deductions and Remittances
Employer’s Guide to Taxable Benefits and Allowances
Taxable/Non-taxable gifts and awards source info.
Correcting remittance errors
Primary Sources for Today’s Discussion
21. CRA 4-point Test:
1. Control
2. Ownership of tools/equipment
3. Chance of profit or risk of loss
4. Integration into the company
Determining Worker Status
Behavioral
Financial Control
Financial Responsibility
Relationship of the parties
24. Independent Contractor
• Contract for Services
Agreement
• Proof of bona-fide
business
• Invoices or cash
receipts.
Employee
• Employment agreement,
contract or job description
• TD1 or TP1015.3-V
• Time or tracking records.
• Payroll records of payments,
withholdings, remittances
• T4 slips
Recordkeeping Requirements
26. • Work schedule: 8 hours per day, 40 hours per week.
• Averaging work time: Allowable within limits.
• Pay (minimum wage): $10.50/hr.
• Termination: See termination chart.
• Vacation: 6% of gross wages for first 10 years.
• Overtime: Daily and weekly overtime allowed.
• Holidays: 10 mandatory public holidays.
Employment Standards Summary
27. • Minimum wage: $10.50
• Minimum wage applies to all employees regardless of
how they are paid – hourly, salary, commission or other
incentive basis.
• All employees must keep an accurate time record.
• There are certain exempt employees and industries.
• For information about other provinces see the Minimum
wage database.
Minimum Wage
29. •Managers, superintendents, and employees
who carry out management functions are
exempted from hourly remuneration (50% rule
applies).
•Architects, dentists, engineers, lawyers, and
other specialized positions are also excluded.
See the list of excluded positions here.
Who Is Allowed To Be Salaried Without Overtime?
30. Hiring and termination of employees.1
Managing work output of other employees.
Creating or interpreting policies.
Making budgetary decisions.
Committing the company’s financial resources.
2
3
4
5
Management Duties:
31. • Clerical, manual labour
• Directed work
• Routine, repetitive
• Front line workers
• Support staff
Non Management Duties
34. Employee is paid salaried but does not qualify for overtime
exemption.
• Employee salary is for all non-overtime hours up to 40.
• Sharon’s salary is $500 per week. One week she works 46
hours.
• $500 ÷ 40 = $12.50
• $12.50 x 1½ = $18.75
• $18.75 x 6 = $112.50
• $500 + $112.50 = $612.50
Salaried – with Overtime (Purple
Squirrel)
36. • 8 per day, 5 days per week; or 10 hours per day four days
per week.
• 40 per week, not to exceed 44 scheduled hours.
• An employee who reports for work must be paid for 3
hours of work.
• For information on industries that are exempt from
overtime rules see Canadian Master Labour Guide ¶6350.
Hours of Work Rules
37. Overtime
• Employees are paid 1.5 times their regular wage for any
time worked beyond hours of work maximums.
• Modified work arrangements (MWAs) are available, but
require approval. Click here.
• What is the problem with the phrase, “Overtime will not
be paid unless it is approved prior to being worked.”?
38. SUN MON TUES WED THUR FRI SAT
Hours 8 10 6 13
Regular 8 8 6 8
1½ 2 5
Total hours worked in week: 37
Hours at time-and-a-half: 7
After working 8 hours per day an employee must be paid
time-and-a-half. This applies even if the employee works
less than 40 hours in a week.
39. Sun Mon Tues Wed Thurs Fri Sat
Hours 8 7 8 8 7 7
Regular 8 7 8 8 7 2
1½ 5
Total hours worked in the week: 45
Hours paid at time-and-a-half: 5
40. Required Rest Periods
• Employees are required to have at least 1 day of rest per
week if they work 20+ hours per week.
• Retail employers with more than 10 employees should
grant employees who work 20+ per week 2 days off.
• An employee is entitled to an unpaid 30 minute lunch
break for every 5 consecutive hours of work.
• If an employer grants a rest period, that period is paid
time.
41. RULES:
• Be in writing.
• Specify number of weeks over which hours will be averaged.
• Specify work schedule for each day.
• Specify start and end date of agreement.
• Be signed by employer and employee one week before start
date.
• Cannot last more than one year.
• Hours scheduled must not average more than 40 per
week over the period of the agreement.
• Averaging agreements are limited to 4 weeks.
Averaging Agreements
42. • Must have signed agreements with employees.
• Must be banked at time-and-a-half for hours over 40.
• Recordkeeping must accurately depict worked hours,
accounting for the hours and when the hours were
taken subsequently.
• Employer or employee must give 1 week notice if either
wishes to close the bank.
Banking Time
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44. • Commuting time is not counted as work time for the purposes of the ESA.
• However, there are a number of exceptions to this rule:
• If the employee takes a work vehicle home in the evening for the convenience of
the employer, the work time begins when the employee leaves home in the
morning and ends when he or she arrives home in the evening.
• If the employee is required to transport other staff or supplies to or from the
workplace or work site, time so spent must be counted as work time.
• If the employee has a usual workplace but is required to travel to another location
to perform work, the time traveling to and from that other location is counted as
work time.
Time spent travelling during the course of the workday is considered to be work
Travel Time
45. • Time spent by an employee in training that is required by the employer or
by law is counted as work time. For example, where the training is required
because the employee is a new employee or where it is required as a
condition of continued employment in a position, the training time is
considered to be work time.
• Time spent in training that is not required by the employer or by law in
order for an employee to do his or her job is not counted as work time. For
example, where an employee hoping for a promotion with the employer
takes training in order to qualify for it, time spent taking the training is not
considered to be work time.
Training Time
47. The statutory holidays are:
• New Years Day
• Family Day
• Good Friday
• Victoria Day
• Canada Day
• Saskatchewan Day
• Labour Day
• Thanksgiving Day
• Remembrance Day
• Christmas Day
Where New Year’s Day, Christmas Day, or Remembrance Day falls on a
Sunday, the following Monday shall be observed as a public holiday.
Stat Public Holidays
48. Federal Stat Public Holidays
• New Year's Day
• Good Friday
• Victoria Day
• Canada Day
• Labour Day
• Thanksgiving Day
• Remembrance Day
• Christmas Day
• Boxing Day
49. • Employees must be paid 5% of the wages he or she earned in
the past four weeks.
• Employees who work on a statutory holiday must be paid:
• Time-and-a-half for the hours worked
Plus
• Holiday pay as defined above.
• Regular earnings include wages and vacation pay received for
vacations taken, but does not include overtime pay.
For more information about general holiday pay click here.
Stat Holiday Pay Requirements
50. Sick Leave – time off work when ill.
• Employee may not be dismissed, suspended, or
disciplined when on sick leave.
• May be with or without pay.
• Employer can request in writing for a doctor’s
Vacation – time off work for vacation.
• May be taken in shorter periods.
• One week must be taken in full.
Sick, Vacation and Leave Pay
51. • If agreement exists – may be included on every
cheque.
• At least one week must be in full week
increment per year.
• Eligible to take leave after 1 year of service.
• Vacation time vs. vacation pay.
Vacation Pay Rules:
52. • Pregnancy
• Length of leave – 18 weeks
• Extension – 6 weeks
• Seniority/Benefits – continuous.
• Parental
• Length of leave – 37 weeks, 34 weeks if
pregnancy leave is taken.
Pregnancy & Parental Leave
53. Each employee is entitled to:
• 12 days each year to attend to the care,
health or education of a child in employee’s
care,
• Or to the care of health of any other member
of the employee’s immediate family.
• This is/can be an unpaid leave.
Family Responsibility Leave
54. Compassionate Care Leave
Policy and Procedures:
• Up to 8 weeks to provide care or support to family member
for serious medical condition with significant risk of death.
• Renewable each 26 weeks.
• Medical certificate required within 15 days after employee’s
return to work.
• Cannot suspend, discipline, terminate, lay-off, or demote an
employee for taking CCL.
• Must be reinstated to former position, salary and benefits.
55. • Bereavement Leave:
Up to 5 days of unpaid leave
• Jury duty:
Can be unpaid leave.
Employer must grant as protected leave.
• Death or disappearance of a child
• Critically ill child
• Reservist leave
Other Leave Requirements
57. Length of Service Required Notice/Pay by
Employer
13 weeks to 12 months 1 week
12 months to 36 months 2 weeks
>3 years but <5 years 4 weeks
>5 years but <10 years 6 weeks
>10 years 8 weeks
Termination Chart
58. Within 14 days of date of termination if employee quits.
Must provide written statement of wages:
• Amount of gross vacation pay and
• Gross termination or severance pay,
• Along with how amounts were calculated.
Employment records must be retained for 2 years.
Payment of Wages on Termination
60. Withholdings
Government regulated withholdings:
• Employment Insurance (EI)
• Canada Pension Plan (CPP)
• Quėbec Pension Plan (QPP)
• Federal and Provincial Income Taxes
The courts can regulate
• Garnishments
• Maintenance Orders
61. CPP
• 2016 maximum pensionable earnings: $54,900
• Contribution rate: 4.95%
• Annual basic exemption: $3,500
• Annual maximum contributory earnings: $51,400
• Annual maximum contribution: $2,544.30
62. • Death benefits.
• Pension benefits.
• Payment at the end of employment that is not
considered employment income.
• Wage loss replacement benefits.
• Workers comp advances or loans.
• Payments linked to special conditions.
Benefits not Subject to CPP
63. Sample CPP Calculation
Pay period exemption = Yearly basic exemption/pay period frequency
CPP Contribution = Contributory earnings X CPP Rate
Contributory earnings = Gross pensionable income – Pay period
exemption
$45,000/26 payments = $1,730.77 - $134.61 = $1,596.16
$1,596.16 X .0495 = $79.01 (Employer and Employee must pay this).
Example: Sarah earns $45,000 per year and is paid bi-weekly. Calculate
her employer and employee CPP contribution amount.
64. EI
• 2016 maximum insurable earnings: $50,800
• Employee contribution rate: 1.88%
• Employer contribution rate: 2.632%
• Employee rate X 1.4
• Annual maximum employee contribution: $955.04
• Annual maximum employer contribution: $1,337.06
• Unlike CPP, there is no pay period exempt amount.
65. Most non-cash benefits are not considered insurable.
• Employer contributions to an RRSP.
• Retiring allowances or severance pay.
• Director’s fees.
• Monies earned before the death of an employee.
• Maternity, parental, or CCL supplemental benefits.
• WLRP benefits.
• Any advances on a WCB award.
Benefits not Subject to EI
66. • An employer may also deduct money from an employee's wages
if the employee has signed a written statement authorizing the
deduction.
• An employee's written authorization must state:
• The specific amount of money to be deducted;
Or
• Provide a method of calculating the specific amount of money
to be deducted.
• An employee's verbal authorization ("blanket authorization") that
he/she owes money to the employer is not sufficient.
Deductions From Pay
67. Even with a signed authorization, an employer cannot make a deduction if:
• The purpose is to cover a loss due to "faulty work." For example,
"faulty work" could be a mistake in a credit card transaction, work that
is spoiled or rejected, or a situation where tools are broken or
company vehicles damaged;
Or
• The employer has a cash shortage or has had property lost or stolen
when an employee did not have sole access and total control over
cash or property that is lost or stolen. A deduction can only be made
when the employee was the only one to have access to the cash or
property, and has provided a written authorization to the employer to
make the deduction.
Deductions From Pay
69. Tangible Property or Gift Card or Cash
• A gift (either in cash or in kind) from an employer to an employee is
a benefit derived because of the individual's employment.
• When the value of a gift commemorating a wedding, Christmas or
similar occasion does not exceed $500 and is tangible property –
non taxable.
• This practice will only apply to one gift to an employee in a year,
except in the year an employee marries in which case it will apply to
two gifts.
Cash and near-cash are taxable (special rules apply for near-cash)
cash)
Gifts
70. Award - Must be given for an employment-
related accomplishment to be nontaxable
Outstanding service, employees’ suggestions, or meeting
exceeding safety standards.
It must be recognition of an employee’s overall contribution
the workplace –not recognition of job performance.
Reward – given to employee for
performance-related reasons - taxable
Awards vs. Reward
71. Awards
• Must be employment-related accomplishment.
• Long-service award rules:
Value up to $500 – tangible property only - non-taxable.
Must be for a minimum of five years of service.
Must be at least 5 years since you gave the employee
the last long-service or anniversary award.
Is not included in other gift or award benefits.
72. Example 1: You give your employee a $100 gift card or gift
certificate to a department store. The employee can use this to
choose whatever merchandise or service the store offers.
Gift is taxable benefit because there is an element of choice.
Example 2: You give employee tickets to an event on a specific
date and time.
Gift is non-taxable because there is no element of choice.
Examples of Gifts and Awards
73. Prize Draws and Social Committees
Taxable:
• Item given to one employee by an employer via a prize draw.
• Item paid for by the employer and given via a draw to an employee
a high-performing team.
Nontaxable:
• Item paid for by a social committee and given via a draw
• Committee must be entirely funded by the employee
• If funded by employer – taxable.
• If funded by both – employer percentage is taxable – employee
percentage is nontaxable.
74. Automobile Allowance
Personal use of company vehicle is taxable.
• Use “stand-by charge” method calculation (available on
CRA website: Auto benefits calculator pub. T4130).
Reasonable per-kilometre allowance – nontaxable.
• 54₵ per kilometre for the first 5,000 kilometres driven and
48₵ per kilometre driven after that
• Cannot be averaged at the end of the year to keep
nontaxable
• Flat rate allowance - taxable
75. Cellular Phone Service
Personal use of company cell phone is taxable
• Employer has responsibility to determine FMV (fair market value)
of personal use.
• Must justify calculations.
Exception to the rule (all must apply):
• The plan’s cost is reasonable.
• The plan is a basic plan with a fixed cost.
• Your employee’s personal use of the service does not result in
charges that are more than the basic plan cost.
77. Airline Bonus Points
Your employees may collect loyalty points, such as
frequent flyer points or air miles, on their personal
credit cards when travelling on business trips, even
though you reimburse them for the amounts they
spend.
Usually, these points can be exchanged or cashed in for
rewards (goods or services, including gift cards and
certificates).
78. Airline Points, cont.
• Your employees do not have to include in their income the value of
the rewards they received or enjoyed from the points they collect
on these business trips, unless any of the following applies:
• The points are converted to cash.
• The plan or arrangement between you and the employee
seems to be a form of additional remuneration.
• The plan or arrangement is a form of tax avoidance.
• If any of the conditions above are met, the employee has to declare
the fair market value of any personal rewards he or she received on
an income tax and benefit return.
79. Exception to the rule:
• If you control the points (such as when an employee uses a
company credit card, you have to report on their T4 slip the
market value of any personal rewards he or she received
redeeming the points.
• You have to include any GST/HST that applies in the value of
this benefit.
Airline Points, cont.
80. Example 1
Personal credit card
• Pauline's employer allows her to use her personal credit cards whenever possible to
for business expenses, which the employer then reimburses to her. To maximize the
points earned, Pauline used her personal credit cards to pay for various employer
business costs, including travel expenses of other employees.
• CRA views this arrangement as a form of additional remuneration provided to
Pauline would not normally pay for employer business costs other than her own
related expenses, incurred in the normal course of working. She would not normally
cover the cost of business expenses of other employees. Pauline will have to
the fair market value of any personal reward she receives when she redeems the
She will then have to declare the value as income on her income tax and benefit
81. Company credit card points for benefit of the employee
• Jennifer's employer has a company credit card, under which loyalty points are
Jennifer uses the card for employment-related purchases. The employer is billed,
the credit card charges, and receives the loyalty point statement. The employer
Jennifer to redeem the points for personal rewards.
• In this case, the fair market value of the goods or services received by Jennifer is a
taxable employment benefit, as her employer controls the tracking and
of the points. The employer has to report the value of the goods or services on her
slip in the year that the points are redeemed.
• Alternately, if the employer did not control the tracking and redemption of the
the value of any points redeemed by Jennifer for personal rewards would not have
be included on her T4 slip. Jennifer may have to declare the income on her income
and benefit return.
Example 2
82. Personal loyalty points card
• Frank has a personal credit card he uses for both personal and work-
expenses. The card offers loyalty points which can be cashed in for travel
rewards, but which cannot be redeemed for cash. Frank decides to
some of the points to take his family on vacation.
• Since Frank controls the points, and this arrangement does not seem to
form of additional remuneration, he does not have to include the value of
the points earned from work-related expenses as income on his income
and benefit return.
Example 3
84. Supplemental Health Insurance
Where an employer makes a contribution to a private health
services plan in respect of an employee, no taxable benefit
arises to the employee.
Benefits provided to an employee under a private health
services plan are not subject to tax in the employee's hands.
"Private health services plan" is defined in subsection 248(1).
(See also the current version of IT-339, "Meaning of Private
Health Services Plan" and IT-85, "Health and Welfare Trusts
for Employees".)
85. Employer's Contribution under Provincial Medical Plans:
Where an employer is required, under a provincial hospital
insurance plan, a provincial medical care insurance plan, or
both, to pay amounts to the provincial authority
administering such plan or plans (other than with respect to
the contributions or premiums that an employee is required
make under the plan), the payment of such amounts does
give rise to a taxable benefit to employees.
Provincial Healthcare Plans
86. Non Taxable as long as
Expenses are covered as outlined in IT-519.
Taxable
If used for expenses not allowed in IT-519.
Health Spending Accounts (HSA)
87. Group Term Life Insurance Policies
Calculating the benefit:
If the premiums are paid regularly and the premium rate for each
individual does not depend on age or gender, the benefit is:
The premiums payable for term insurance on the individual’s
life - plus,
The total of all sales taxes and excise tax that apply – minus,
The premiums and any taxes the employee paid directly or
through reimbursements to the employer.
If taxable it is pensionable but not insurable.
88. Term Life Calculation
Premiums paid by employer +sales tax –portion paid by employee
= taxable benefit
CPP must be paid on this benefit, but not EI
89. Parking
Employer-provided parking is usually a taxable benefit for an
employee, whether or not the employer owns the lot.
Exceptions to the rule:
• The parking does not have a FMV.
• There are significantly fewer spaces than there are
employees who want parking and the spaces are
available on a first-come, first-served basis.
• There is no taxable benefit if you provide parking to your
employee for business purposes and your employee
regularly has to use his or her own automobile to do his or
her duties.
90. Professional Membership Dues
If you pay professional membership dues for
your employee and you are the primary
beneficiary of the payment, there is no
taxable benefit for the employee.
91. Health Club Dues
The use of a recreational facility or club is a taxable benefit if:
• You pay, reimburse or subsidize the cost of:
Membership to recreational facility.
Membership to a business or professional club.
Non-taxable benefit includes:
• You provide an in-house recreational facility.
• You pay for a company membership at a facility and the
employees are allowed to use company membership.
92. RRSPs
Contributions the employer makes to an
employee’s RRSP is a taxable benefit.
Administrative fees you pay are considered
taxable and pensionable.
Do not deduct EI.
93. Uniforms
Non-taxable if the following conditions apply:
• You supply your employee with a distinctive uniform he or
she has to wear while carrying out the employment duties.
• You provide your employee with special clothing designed
to protect them from hazards associated with the
employment.
• Reimbursements with receipts for uniforms and safety gear
is nontaxable.
94. Detailed method:
Price on receipts.
Simplified method:
$17 per meal; not to exceed $51 per
Really Simple Method:
Use Expensify.
Meal Allowances/Reimbursements
96. Overview of the changes:
• All workers aged 60 to 65 have to make CPP contributions—even if
are receiving a CPP or Quebec Pension Plan (QPP) retirement pension.
• Workers who are 65 to 70 years of age and who are receiving a CPP
or QPP retirement pension have to contribute unless they have taken
action to stop their CPP contributions. By continuing to contribute
(which can be done up to and including the month they reach 70 years
age), they will receive more benefits by way of the new post-retirement
benefit (PRB).
CPP Newest Regulations
97. To stop contributing to the CPP, workers have to be at least 65 years of age and:
Employees (who may also have self-employment income) have to
CPT30, Election to Stop Contributing to the Canada Pension Plan, or
Revocation of a Prior Election.
Send the original form to the Canada Revenue Agency (CRA), and give a copy
their employer. The change will take effect on the first day of the month after
employee gives the form to their employer.
Self-employed workers must complete Schedule 8, CPP Contributions on Self-
Employment and Other Earnings, when they file their income tax and benefit
return. The change will be effective on the first day of the month referenced in
Schedule 8
CPP Newest Regulations
98. What type of remitter are you?
• Regular remitter
• Quarterly remitter
• Accelerated remitter
Remitting guidelines are based on amounts of
withholdings to be remitted.
Updated remittance amounts can be found here.
Withholding Remitting
99. Penalties Incurred Through PIER
Penalties and Interest
Based on lateness of remittance,
Failure to remit,
Interest can be charged on unpaid penalties in
addition to amounts owed.
Interest in compounded daily from date
remittance was first due or penalty was first
assessed.
102. Creditor Garnishments
• Court ordered
• Cannot terminate the employee for garnishment
Fine: $1,000 or face imprisonment with a duration of one year.
• Deduction controlled by federal and provincial laws.
103. Tax Garnishments from CRA
• Allowed without a court order.
• No limit.
• CRA garnishments come first.
• Usually last resort.
104. Child Support/Maintenance Orders
• Court may order be paid in periodic payments, lump
sum or both.
• Limits are governed by federal and provincial law.
• Cannot terminate an employee for garnishee.
105. Employer Liability
If you receive a Requirement to Pay notice and you do not comply with the requirements:
YOUR COMPANY MAY BE HELD
RESPONSIBLE FOR THE AMOUNTS YOU
DIDN’T REMIT!
107. Special Payroll Concerns
Final Pay
• Calculate the employee’s earnings and deductions
year to date.
• Give employee T4 slip.
• File government copy by the last day of February of
the following year.
• Complete the Record of Employment (ROE).
• Withholding rates for lump sum payments (incl.
retirement allowances).
108. • Join the Canadian Payroll Association.
• Training Rewards Resources:
• HR for Anyone with Newly Assigned HR Duties
• Microsoft Excel
• Quickbooks Payroll
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