Significant changes to Employment Standards and Public Holiday came into force January 1, 2018, under Bill 148, with additional modifications phased in from July 1, 2018. Some Payroll Managers and their Payroll Management Services may not be aware of all the changes — or could benefit from a “one-page guide” for day-to-day use. To make it easier, we’ve detailed many of the changes here.
Public Holiday Pay
It is critical that payroll managers or their outsource managers correctly implement changes. As we previously reported, a third of companies make mistakes in payroll; although this is a U.S. statistic from the IRS, there’s likely a similar number for Canada. [Story here>>]
Keep this handy guide  for your reference, or better yet, employ an expert Payroll Management Service to help you. There is also a handy holiday pay calculator on the Ontario Government website, here>>
As of Jan 1, 2018
As of January 1, 2018, the rules were to take the previous pay period of regular wages (excluding vacation pay payable) divided by the days worked.
As of July 1, 2018
Take the four-week period of regular wages (including vacation pay payable), and divide by 20 — which pro-rates the holiday average for part-time employment.
Ontario Employment and Labour Standards Summarized 2018
To make it easier, here’s a quick synopsis of the regulations — although, as always, refer to your Payroll Management Service and the Ontario Government for latest and fullest information or guidance. (NOTE: Please note the addendum on sick pay and other types of leave pay for clarification on the differences.)
This is for your convenience, and Pivotal HR Solutions is not responsible for any errors that result due to the use of this information. E&EO.
- $14 per hour, increasing to $15 per hour January 1, 2019
- Note: generic rate, there are some variations by type of employment. See section 5 of Exemptions, Special Rules and Establishment of Minimum Wage Regulation
- When over 44 hours per week, overtime is 1.5 times regular hourly wage
- After one year: 2 weeks
- After five years: 3 weeks
- One year: 4% of vacationable earnings
- After five years: 6% of vactationable earnings
Statutory Holiday Pay
- IF WORKED: wage earned PLUS the alternate day
- OR, regular wages time and a half
- Calculating regular wages (after July 1, 2018) see above section “Public Holiday Pay”
- IF NOT WORKED: regular wage (subject again to changes after July 1, 2018, see “Public Holiday Pay”
- New Year’s Day: January 1
- Family Day: 3rd Monday in February
- Good Friday
- Victoria Day
- Canada Day: July 1
- Labour Day
- Thanksgiving Day
- Christmas Day: December 25
- Boxing Day: December 26
- Up to 10 days per year, 2 of which are paid
- 13 weeks of organ donation leave is also available.
- Employees (either parent) will be entitled to a more extended, job-protected parental leave of up to 61 weeks for employees who have taken pregnancy leave, or up to 63 weeks for employees who are eligible for or take only parental leave [Refer to detailed guidelines: Provincial>>]
Compassionate / Family Care Leave
- Up to 28 weeks within a 52 week period (conditions apply.)
- Check Ontario government website for full guidelines
- Up to 10 days for personal emergencies, only 2 of which are paid
Provincial Payroll Tax
- Must allow 3 hours
Critical Illness of a Child
- If a minor child, 37 weeks within a 52 week period
- If an adult child, 17 weeks within a 52 week period
- In both cases, must have been employed at least six months
Death or Disappearance of a Child
- 104 weeks
- Must have been employed at least six months
Domestic or Sexual Violence
- Ten days, of which five are paid
- If employed minimum 13 weeks
QUESTION from Reader:
“Are the 10 sick days and 10 emergency leave days considered the same? A total of 10?”
“…as an employer you will find that many employees think they are entitled to both their employer’s paid sick days as well as the government’s 10 days of unpaid leave per year. This is not the case, and therefore companies should ensure internal policies are clear so employees fully understand their entitlements to paid and unpaid leave. “
IMPORTANT NOTE: The information on this page is subject to change. It is provided for your convenience, but Pivotal HR Solutions cannot guarantee the accuracy of the information. Always check with the Ontario Government website for more detailed or up-to-date information. Pivotal HR Solutions accepts no responsibility for errors or omissions.
 Ontario Government.