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Issuing ROEs when changing pay period type | Workers’ compensation maximums for 2019

Issuing ROEs when changing pay period type

QUESTION: We are changing our pay period type from biweekly to semi-monthly. Do we have to issue records of employment (ROEs) to employees for this even if they have not had an interruption of earnings? Or can we wait until there is one?

ANSWER: If an employer changes its pay period type, it must issue ROEs for all employees for the employment period up to the change in pay period type even if they do not have an interruption of earnings.

Service Canada requires that ROEs only cover one pay period type (for example: weekly, biweekly, semi-monthly, monthly).

If an employee has an interruption of earnings at a later time, the employer must issue another ROE covering the period from the pay period change to the interruption.

In block 10 on the form (first day worked), the employer would report the date of the first day after the pay period change.

Workers’ compensation maximums for 2019

QUESTION: What are the maximum assessable/insurable earnings ceilings for 2019 for calculating workers’ compensation premiums? We have employees in multiple Canadian jurisdictions.

ANSWER: The following table reveals workers’ compensation maximum assessable/insurable earnings that apply for 2019:

Jurisdiction                                2018 Ceiling             2019 Ceiling

Alberta                                      $98,700                    $98,700

British Columbia                        $82,700                    $84,800

Manitoba                                  $127,000                  $127,000

New Brunswick                          $63,600                    $64,800

Newfoundland and Labrador     $64,375                    **

Northwest Territories                $90,600                    $92,400

Nova Scotia                               $59,800                    $60,900

Nunavut                                    $90,600                    $92,400

Ontario                                      $90,300                    $92,600

Prince Edward Island                 $53,400                    $55,000

Quebec                                     $74,000                    $76,500*

Saskatchewan                           $82,627                    $88,314

Yukon         $86,971       **


* Note: Proposed

** The maximums for these jurisdictions had not been announced at time of writing.

2019 statutory holidays

QUESTION: We are preparing our payroll calendar for the year. Could you provide me with a list of statutory holidays in Canadian jurisdictions for 2019?

ANSWER: Here is a listing of statutory holidays for the new year.

Please note that this is not a full list of holidays in all Canadian provinces/territories.

In some jurisdictions, there are also holidays that apply to public-sector employers and employees and that apply in certain municipalities.

Contact the applicable province/territory or municipality for more detailed information.

Statutory Holiday                  Date          Jurisdiction

New Year’s Day                     Jan. 1         All jurisdictions

Family Day                             Feb. 18      Alberta, British Columbia, Manitoba (Louis Riel Day), New Brunswick, Nova Scotia (Heritage Day), Ontario, P.E.I. (Islander Day) and Saskatchewan

Good Friday                           April 19      All jurisdictions (In Quebec, employers may choose to observe the holiday on Good Friday or Easter Monday. In some jurisdictions, retail business law requires commercial establishments to close on Easter Monday.)

Victoria Day                           May 20       Canada Labour Code, Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Ontario, Quebec (National Patriot’s Day), Saskatchewan and Yukon

National Aboriginal Day         June 21      Northwest Territories and Yukon

National Holiday                    June 24      Quebec

Canada Day                           July 1         All jurisdictions (also Memorial Day in Newfoundland and Labrador).

First Monday in August          Aug. 5        British Columbia, New Brunswick, Northwest Territories, Nunavut and Saskatchewan (It is also a holiday, although not a statutory holiday, in Alberta. Municipalities in some Canadian jurisdictions may also designate the day as a holiday.)

Discovery Day                        Aug. 19      Yukon

Labour Day                            Sept. 2       All jurisdictions

Thanksgiving                          Oct. 14      Canada Labour Code, Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Ontario, Quebec, Saskatchewan and Yukon. In other jurisdictions, retail businesses may be prohibited from opening under business holidays legislation.

Remembrance Day                Nov. 11      Canada Labour Code, Alberta, British Columbia, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nunavut, Prince Edward Island, Saskatchewan and Yukon. In Manitoba and Nova Scotia, Remembrance Day is a holiday under the Remembrance Day Act in each jurisdiction

Christmas Day                       Dec. 25      All jurisdictions

Boxing Day                     Dec. 26     Canada Labour Code and Ontario (In New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island and Quebec (until 1 p.m.), the day is a retail holiday and is covered under business holidays legislation.)

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