Overtime options: averaging and banking

The normal rule is that when employees work overtime, employers have to pay that out in the same pay period as worked. However, in some jurisdictions, there may be other options. Two options that are sometimes available are averaging and … Continue reading

Gallery | Tagged , , , , , , , , , , | Leave a comment

New CRA guidance on Wage Loss Replacement Plans

Many of you may have noticed the late release of the T4001 Employers’ Guide for 2014. One reason for this might be the expanded guidance the CRA posted on its web site, in the CPP/EI rulings area, on December 17, … Continue reading

Gallery | Tagged , , , , , , , , , , , , , | Leave a comment

Who decides employee hours of work?

Few things are more contentious than disagreements over employee work schedules. Does the employer have the right to determine how many hours employees will work? Are there thresholds past which employees can’t be made to work, with or without their … Continue reading

Gallery | Tagged , , , , , , , | Leave a comment

Further QPP rule changes on employee transfers into Quebec

The Canada Pension Plan and its Quebec equivalent, the QPP, have always been broadly similar. For example, until recently contribution rates and maximum annual contributions have been the same under both plans. That changed in 2012, when the Quebec government … Continue reading

Gallery | Tagged , , , , , , | Leave a comment

Overtime 101

Recently, I did a piece on stat holiday employment standards, where the emphasis was on the questions that must be asked, rather than the detailed answers to those questions in each jurisdiction. The following applies something of this same approach … Continue reading

Gallery | Tagged , , , , , , , , | Leave a comment

Challenges in Paying Employees by Salary

In payroll, salaries are fixed earnings, paid for the elapse of specific time periods, commonly a pay period, month or year. The defining characteristic of salaries is they don’t depend on how much time is actually worked during these elapsed … Continue reading

Gallery | Tagged , , , , , , , | Leave a comment

Why you shouldn’t give employees payroll advances

For a small employer or a small payroll department, it can be an awkward situation if employees ask for an advance on their wages. In effect, such request is for an informal, short-term employer loan. However, there are also other … Continue reading

Gallery | Tagged , , , , , , , , , , , , | Leave a comment