Via the Canadian Payroll Association:
What day of the week does your organization pay its employees? If it is Thursday or Friday, do not be a "Scrooge" this holiday season; make sure you get that pay to your employees on time.
"As Christmas and New Year's Day are on a Thursday, and Boxing Day is on Friday, payroll professionals and the payroll service providers need to be prepared to pay employees earlier if their pay date is on any one of these days," states Richard Rousseau, Chairman of the Canadian Payroll Association (CPA).
All provinces require that employees receive their pay within a legislated time frame, and that the pay date falls within a specified number of days, or within a specific interval, after the end of the pay period, except for Ontario and federally-legislated organizations (Canada Labour Code, Part III).
When a pay date falls on a floating statutory holiday such as Christmas Day, Boxing Day or New Year's Day, only one province (Quebec) requires that the payment must be paid the day before the holiday.
In all other jurisdictions, the payment must be paid within, but not after, the legislated time frame, or as illustrated in the chart below. It should be noted that Manitoba and Nova Scotia use working days as opposed to calendar days for their timing of payment.
Employers should also be aware that if they move their pay date into this taxation year to compensate for New Year's Day, it will impact the Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) exemptions, so they need to ensure that the payroll systems are adjusted to take the additional pay period into consideration.
"As a best practice, employers across Canada should use Quebec's method and make the payment the day before the holiday, even though this practice is not required by legislation," suggests CPA President, Patrick Culhane. "By ensuring that your staff is paid correctly and on time, employers show their recognition of the financial and emotional well-being of Canadian employees and their families during the holiday season."
Timing of Payments by Jurisdiction
Alberta - At least monthly - Within 10 days of the end of each pay period, at least once per month
British Columbia - At least semi-monthly - Within 8 days from the end of the pay period
Manitoba - At least semi-monthly - Within 10 working days of the end of the pay period
New Brunswick - At least semi-monthly - Within 7 calendar days of the end of each pay period
Newfoundland and Labrador - At least semi-monthly - Within one week of the end of each pay period
Northwest Territories/
Nunavut - At least monthly - Within 10 days of the end of a pay period
Nova Scotia - At least semi-monthly - Within 5 working days of the end of each pay period
Ontario - No specific legislation - On regularly established payday
Prince Edward Island - At least every 16 days - Must include all wages earned up to and including a day that is not more than 5 working days prior to the actual payday
Quebec - At least semi-monthly - At regular intervals of not more than 16 days, or once a month for management positions
Saskatchewan - At least semi-monthly. If the majority of employees on an hourly, daily or weekly wage desire a weekly payment, the employer must comply. - Within 6 days of the end of each pay period
Yukon - At least semi-monthly - Within 10 days of the end of the pay period
