Overview

Capital
Victoria
Currency
Canadian Dollar
Date Format
yyyy/mm/dd

Taxes

Employer

Employer Payroll Tax

5.25%
Pension (capped at 2,898.00 CAD annually)
2.21%
Employment Insurance (capped at 1,198.90 CAD annually)
7.46% Total Employment Cost
Employee

Employee Payroll Taxes

5.25
Pension (capped at 2,898.00 CAD annually)
1.58%
Employment Insurance (capped at 856.36 CAD annually)
6.83% Total Employee Cost

Employee Income Tax

5.06%
$0 to $41,725
7.70%
$41,725.01 to $83,451
10.50%
$83,451.01 to $95,812
12.29%
$95,812.01 to $116,344
14.70%
$116,344.01 to $157,748
16.80%
Over $157,748
Employer Taxes
3 HIGHEST
3 LOWEST
Brazil
Uruguay
Czech Republic
British Columbia
Chile
Myanmar
South Africa
66.17%
34.12%
34%
7.46%
3.35%
3%
2%
Employee taxes
3 HIGHEST
3 LOWEST
Romania
Netherlands
Montenegro
British Columbia
Indonesia
Azerbaijan
Myanmar
45%
27.65%
24%
6.83%
4%
3%
2%

Minimum Wage

General

The minimum hourly wage is 13.85 CAD, however, this is set to change to 14.60 CAD on June 1, 2020.

Minimum wage (per month)
$2391
$2025
$1996
$1705
$49.14
$47
$41
Luxembourg
Victoria
New South Wales
British Columbia
Jamaica
Malawi
Ghana
3 HIGHEST
3 LOWEST

Payroll

Payroll Cycle

In British Columbia, employees are paid twice a month, generally mid-month and at the end of the month. The pay period cannot be more than 16 days. 

Working Hours

General

A full-time work week is 40 hours, 5 days a week.

Overtime

For overtime during a regular workday, overtime is paid at a rate of 150% from the 8th-12th hour of work.  From the 12 hour and on, overtime is paid at a rate of 200%.

Payroll Contributions

Pension Fund

The employee and employer both contribute 5.25% of the gross salary to pension.  This is capped at 2,898.00 CAD for each party. 

Health Insurance

In Canada, there is a universal healthcare system that is funded through tax revenues. 

Unemployment Insurance

The employee contributes 1.58% and the employer contributes 2.21% of the gross salary to employment insurance.  The maximum annual insurable earnings is 54,200 CAD which equals a cap of 856.36 CAD for the employee and 1,198.90 CAD for the employer.

Vacation Pay

Vacation pay is at least 4% of wages paid from the previous year for the first 5 years of employment and 6% of wages from the 5th year and on. 

In general, vacation pay should be paid out to the employee at least 7 days before they are set to take paid leave or if agreed upon in writing, this sum can be paid out monthly. 

Leave

Vacation days
Public holidays
3 HIGHEST
3 LOWEST
Myanmar
Austria
Brazil
British Columbia
Trinidad & Tobago
Shanghai
Federal
30
16
46
30
13
43
30
13
43
10
10
20
13
13
11
11
10
10
Public Holidays

There are 10 public holidays in British Columbia.

Maternity Leave

A woman is entitled to 17 weeks of unpaid maternity leave.  The leave must start before the birth of the child and can be taken as early as 13 weeks before the expected due date.  After the birth, the woman must take at least 6 weeks of leave

If they would like to come back to work at an earlier date, they must get permission from their doctor. 

If the woman is unable to return to work after the mandatory 6 weeks, the leave can be extended for an addition 6 weeks. 

Maternity leave (days)
410
365
365
119
50
45
0
Bulgaria
Montenegro
Serbia
British Columbia
Qatar
United Arab Emirates
Federal
3 HIGHEST
3 LOWEST
Paternity Leave

Paternity leave in British Columbia falls under parental leave. 

Parental Leave

Employees are able to take up to 62 weeks of unpaid parental leave until the child reaches the age of 78 weeks. 

For a woman, they are able to extend their maternity leave with parental leave for a total of 78 weeks (17 weeks of maternity leave + 61 weeks of parental leave).  

This leave must begin right after the maternity leave ends unless the employee and employer mutually agree on a different date. 

If the child is in need of extra care, parental leave can also be extended for an additional 5 weeks. 

In order for maternity or parental leave to be taken, the employee must notify their employer at least 4 weeks in advance.

Other Leave

Bereavement Leave: Employees are able to take 3 days of unpaid leave for the death of an immediate family member.  This leave can be spread out, the employee is not obligated to take the leave consecutively. 

Work related injury leave: In British Columbia, an employer must report all serious injuries and fatalities to WorkSafeBC immediately after an incident.

In addition, the employer is required to report any of the following within 3 days of an incident:

  • The employer loses consciousness after a work-related injury
  • The employee is transported to place to receive medial treatment (i.e. hospital, clinic)
  • The employee receives medical attention for the injury
  • The employee is unable to return due to the injury
  • The injury resulted in a medical device breaking (i.e. an artificial limb, glasses, dentures, hearing aid, etc.)
  • If the employee requests that a report be submitted by the employer.

WorkSafeBC will determine a wage rate that the employee will be entitled to for the first 10 weeks of leave.  After this period, the fund will either terminate the benefit or will award the employee permanent disability. 

Termination

Termination Process

There are two ways an employer can terminate an employment contract:

  • Providing written notice to the employee
  • Termination due to just cause

It is important to note that the final payment to the employee must be made:

  • Within 48 hours after the last day when the employer ends the employment agreement
  • Within 6 days after the last day when the employee ends the employment agreement
Notice Period

Employees can quit without notice.  However, if the employee chooses to give notice, the employer can choose to terminate the employee sooner. 

Severance Pay

Severance in British Columbia is called “compensation for length of service” and varies based on the amount of time the employee has been employed:

  • At least 3 months of employment- 1 week
  • 3months to 1 year- two weeks’ pay

1 year- 3 or more years- 3 weeks’ pay and on week of pay for each additional year after. 

VAT

General

5% federal GST and a 7% provisional PST

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