Changes in payroll laws and regulations from across Canada
British Columbia
WorkSafeBC implements payroll policy changes
On Jan. 1, WorkSafeBC revised its payroll policies to consolidate two of them and to clarify the rules it uses to determine which earnings are included when calculating an employer’s assessable payroll.
Updated policy AP1-38-2, Assessable Payroll, replaces previous policies AP1-38-2, Payroll—Categories, and AP1-38-3, Payroll—Principles for Determining.
It combines content from the two policies, in addition to providing new/updated information on terminology used and on how to handle administration/management payroll, including in situations involving payments to affiliated firms not registered with WorkSafeBC.
WorkSafeBC says the revamped policy, available on its website, should help employers better understand how it determines which earnings and payments must be included when calculating assessable payroll.
Newfoundland and Labrador
Province increases compassionate care leave to 28 weeks
Eligible employees in Newfoundland and Labrador are now entitled to take up to 28 weeks off work, without pay, for a compassionate care leave.
Amendments to the Labour Standards Act that took effect on Dec. 14 increase the maximum amount of leave from eight weeks to 28 weeks. They also change the period in which employees must take the leave from 26 weeks to 52 weeks.
Employees covered under the act may take a compassionate care leave if they have been employed by their employer for at least 30 days and have a medical certificate verifying the need for the leave.
Ontario
Emergency leave provisions added to auto regulations
Beginning Jan. 1, modified rules for personal emergency leave apply to employees in the province’s automobile industry.
The Labour Ministry has amended Ontario Regulation 502/06, Terms and Conditions of Employment in Defined Industries — Automobile Manufacturing, Automobile Parts Manufacturing, Automobile Parts Warehousing and Automobile Marshalling to specify that employees may take up to seven days off work each year, without pay, for a personal illness, injury or medical emergency or for an illness, injury, medical emergency or urgent matter affecting family members.
They may also take up to three days off work, without pay, if a family member dies. Family members include a wide variety of relationships, such as the employee’s spouse, parents, children, grandparents, and siblings, as well as any relative who depends on the employee for care or assistance.
The Employment Standards Act, 2000 allows employees to take up to 10 days off work each year, without pay, for a personal illness, injury or medical emergency or for an urgent matter, illness, injury or medical emergency affecting a family member.
The provisions only apply to employees working for employers who regularly employ at least 50 workers.
New EHT rules for registered charities
On Jan. 1, Ontario’s Finance Ministry implemented new rules for claiming an exemption under its Employer Health Tax (EHT) for eligible employers who are registered charities.
Registered charities with more than one qualifying campus may now claim one exemption for each campus. Previously, the ministry allowed charities to claim multiple exemptions at one qualifying location.
Under EHT law, eligible employers, including charities registered under the federal Income Tax Act, may claim an exemption from the tax on the first $450,000 of their total Ontario payroll. The exemption does not apply to employers whose payroll exceeds $5 million; however, registered charities are not subject to the $5-million threshold.
The new rules define a campus as including all of a registered charity’s locations that are in one building, on one parcel of land or on contiguous properties.
