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Human resources regulations

It is important to understand your obligations and responsibilities as an employer. Following these rules will help ensure that your employees are treated fairly and kept safe while at work.

Employment Standards

To ensure that employees are treated fairly, the federal and provincial governments have established employment standards regarding:

• Minimum wage
• Annual vacations and other types of leave
• Public (statutory) holidays
• Hours of work, including standard hours, overtime and emergency requirements

If your business is in a federally regulated industry, you need to comply with federal employment standards. The industry sectors that are regulated federally are:

• Banks
• Marine shipping, ferry and port services
• Air transportation, including airports, aerodromes and airlines
• Railway and road transportation that involves crossing provincial or international borders
• Canals, pipelines, tunnels and bridges (crossing provincial borders)
• Telephone, telegraph and cable systems
• Radio and television broadcasting
• Grain elevators, feed and seed mills
• Uranium mining and processing
• Businesses dealing with the protection of fisheries as a natural resource
• Many First Nation activities
• Most federal crown corporations
• Private businesses necessary to the operation of a federal act

If your business is not in one of these sectors, you have to comply with provincial or territorial employment standards.

If your employees are unionized, there may be additional standards set out in their collective agreement that go above and beyond what is required by law.

General information on employment standards

These documents provide general information on all aspects of labour standards.

• Federal Labour Standards (Federally Regulated Employers)
  
  http://www.hrsdc.gc.ca/eng/labour/employment_standards/federal/index.shtml
  If you are a federally regulated employer, know the obligations you have to your employees regarding wages, deductions, working hours, vacation, statutory holidays, termination, benefits and compliance.
• Provincial and Territorial Ministries of Labour
  
  http://www.hrsdc.gc.ca/eng/labour/employment_standards/regulated.shtml
  If your business is not federally regulated, you must comply with labour standards specified by your provincial or territorial government.
• Employment Standards (New Brunswick)
  
  http://www2.gnb.ca/content/gnb/en/departments/post-secondary_education_training_and_labour/labour.html
  Find out about employment rules, such as minimum wage, overtime pay, vacations with pay and sick leave.

Sector-specific employment standards

• Federal construction contracts
  
  http://www.hrsdc.gc.ca/eng/labour/employment_standards/contracts/index.shtml
  Learn about the labour conditions that you must meet in order to win construction contracts with the federal government.

Wages and Payroll

As an employer, you are required to pay your employees at least the minimum wage established for the province or territory. For most occupations, there is one hourly minimum wage that applies. However, there are some exceptions for young workers and people in specific occupations. When paying your employees, you will also need to take off taxes and other deductions and remit them to the government.

To find out more about wages and payroll requirements, browse these resources:

• Wages, Pay and Deductions (Federally Regulated Employers)
  
  http://www.hrsdc.gc.ca/eng/labour/employment_standards/federal/wages/index.shtml
  If your business is federally regulated, you must comply with these requirements regarding minimum wage, overtime pay, holiday pay, vacation pay, severance pay, deductions from pay cheques and pay periods.
• Current and Forthcoming Minimum Hourly Wage Rates for Experienced Adult Workers
  
  http://srv116.services.gc.ca/dimt-wid/sm-mw/rpt1.aspx?lang=eng
  This document lists the current minimum wage in each province and territory, and also lists any planned increases to the minimum wage.
• Current and Forthcoming Minimum Wage Rates for Young Workers and Specific Occupations
  
  http://srv116.services.gc.ca/dimt-wid/sm-mw/rpt3.aspx?lang=eng
  This document lists the wage rates for certain groups of people to whom the general minimum wage does not apply. These wages are sometimes listed as hourly and sometimes as a daily, weekly or monthly rate.
• Employer Payroll Responsibilities
  
  http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/menu-eng.html
  Important information on deducting Canada Pension Plan contributions, Employment Insurance (EI) premiums and income tax from income your employees pay, and reporting them to the Canada Revenue Agency.
• Employer Responsibilities — The Payroll Steps
  
  http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/hwpyrllwrks/stps/menu-eng.html
  As an employer, you must follow a number of steps for managing your employees' payroll. Understand your obligations.
• Benefits and allowances
  
  http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/bnfts/menu-eng.html
  If you decide to provide your employees with any financial benefits, you may have to deduct taxes from that benefit.

Hours of Work and Overtime

There are provincial and territorial standards that set out the number of hours an employee can be required to work per day and per week. The standards on hours of work also set out rules for meals and break periods. These standards apply to most employees and most situations. However, there are some exceptions and specific rules for overtime, emergencies and certain professions or job functions.

• Hours of Work (Federally Regulated Employers)
  
  http://www.hrsdc.gc.ca/eng/labour/employment_standards/federal/hours_work/index.shtml
  Learn about the requirements for hours of work and overtime for federally regulated employers.

Public Holidays

In most cases, you will need to pay your employees for public holidays. The list of public holidays and the specific rules regarding public holidays are set out in provincial and territorial labour standards.

• Statutory Holidays (Federally Regulated Employers)
  
  http://www.hrsdc.gc.ca/eng/labour/employment_standards/federal/holidays.shtml
  This document outlines the standards on general holidays for federally regulated businesses.

Vacation and Other Types of Personal Leave

As an employer, you will also have to follow provincial and territorial labour standards relating to personal leave. The types of leave and exact terms used to describe them vary across the country, but generally include: vacation leave, sick leave, bereavement leave and leave to take care of sick family members.

• Leave (Federally Regulated Employers)
  
  http://www.hrsdc.gc.ca/eng/labour/employment_standards/federal/leave/index.shtml
  Learn about the leave options that federally regulated employers must make available to their employees.
• Your Military Leave Policy
  
  http://www.cflc-clfc.forces.gc.ca/mlp-pcm/mlpg-gprc-eng.asp
  Find out how to develop a military leave policy to support the training of any reservists or Canadian Rangers on your staff.
• Employment Insurance Benefits for Self-Employed People
  
  http://www.servicecanada.gc.ca/eng/sc/ei/sew/index.shtml
  Are you self-employed? If you think you may wish to access maternity, parental, sickness or compassionate care benefits through the employment insurance program, you need to start paying into it a year in advance.

Maternity and Parental Leave

All provinces and territories in Canada give parents the right to take leave from work when they become parents. The exact amount of leave and type of leave that employees are entitled to may vary slightly by province or territory, but is generally:

• 15 weeks of pregnancy/maternity leave (must be taken by the mother), plus 35 weeks of parental leave (can be used by either the mother or father, or split between both) for birth parents
• 37 weeks of parental leave for adoptive parents

In addition to being able to take time off, your employees may be eligible for benefits through the Employment Insurance Program (for all provinces/territories except Quebec) or the Quebec Parental Insurance Program.

EI or QPIP benefits only cover a portion of your employee's usual salary when on leave. As an employer, you can choose to add to those benefits. While this is not required, offering additional maternity or parental leave benefits, like other types of benefits offered by employers, can help you recruit and retain top talent.

You need to issue your employee a Record of Employment at the beginning of the leave period.

• Maternity-Related Reassignment and Leave, Maternity Leave and Parental Leave (Federally Regulated)
  
  http://www.hrsdc.gc.ca/eng/labour/employment_standards/publications/maternity/page00.shtml
  Information for federally regulated businesses on maternity-related job modifications, and maternity and parental leave.
• Supplement to Employment Insurance (EI) Maternity, Parental and Compassionate Care Benefits
  
  http://www.servicecanada.gc.ca/eng/ei/employers/supplements.shtml
  Find out about the requirements for establishing a program to top up your employees maternity and parental benefits.
• Record of Employment on the Web (ROE Web)
  
  http://www.canadabusiness.ca/eng/summary/1440/
  Applies to: All of Canada
  Use this secure application to create, submit and print Records of Employment (ROEs) via the Internet in preparation for the interruption of employee earnings.
• Employment Insurance Benefits for Self-Employed People
  
  http://www.servicecanada.gc.ca/eng/sc/ei/sew/index.shtml
  Are you self-employed? If you think you may wish to access maternity, parental, sickness or compassionate care benefits through the employment insurance program, you need to start paying into it a year in advance.

Employment Equity and Human Rights

As an employer, you have the responsibility to create a work environment where employees are treated with respect. That means ensuring that there is no discrimination or harassment in the workplace. These documents will help you understand your obligations with regards to employment equity and human rights.

• Preventing discrimination
  
  http://www.chrc-ccdp.ca/preventing_discrimination/tools_outils-en.asp
  Learn how to prevent discrimination in the workplace and how to respect your employees' human rights.
• Anti-Harassment Policies for the Workplace — An Employer's Guide
  
  http://www.chrc-ccdp.ca/publications/anti_harassment_toc-en.asp
  As an employer, you should proactively develop anti-harassment policies to ensure that you comply with labour standards.
• Federal Contractors Program
  
  http://www.hrsdc.gc.ca/eng/labour/equality/fcp/index.shtml
  If your business has 100 employees or more and works on federal government contracts worth $200,000 or more, you have to meet certain employment equity requirements.

Workplace Health and Safety

You have an obligation to ensure the health and safety of all of your employees while they are working. This requires that you comply with certain regulations and standards for the safety of your workplace.

• Employer and Employee Duties - Occupational Health and Safety (Federally Regulated Employers)
  
  http://www.hrsdc.gc.ca/eng/labour/publications/health_safety/duties/page00.shtml
  Read about the obligations that you and your employees have under the Canada Labour Code and the Canada Occupational Health and Safety Regulations.
• Tools and Toolkits for Employers on Occupational Health and Safety
  
  http://www.ccohs.ca/healthyworkplaces/employers/tools.html
  No matter what jurisdiction your organization is regulated by, these tools can help you to comply with workplace health and safety requirements.
• OSH Essentials
  
  http://www.ccohs.ca/products/oshessentials/
  Find online guides and checklists to help you prevent injuries in your workplace. Once you buy the documents, you will have 30 days to view them.
• Workplace Hazardous Materials Information System - Employer Requirements
  
  http://www.hc-sc.gc.ca/ewh-semt/occup-travail/whmis-simdut/employ-eng.php
  Find out how to ensure that hazardous materials are handled safely in your workplace. This document provides information on use, storage, handling, disposal and labelling of hazardous materials.
• Application for WorkSafeNB Coverage
  
  http://www.canadabusiness.ca/eng/summary/2937/
  Applies to: New Brunswick
  If you are an employer having three or more workers, you must register for workers' compensation insurance with WorkSafeNB.

Departing Employee Obligations

When an employee leaves, you must calculate his/her earnings and deductions, prepare a T4 Summary and complete a Record of Employment (ROE). If you dismiss an employee, you will usually have to provide pay in lieu of notice and severance pay. Find out about the requirements in your jurisdiction.

• Layoff Procedures (Federally Regulated Workplaces)
  
  http://www.hrsdc.gc.ca/eng/labour/employment_standards/federal/dismissed/procedures.shtml
  Find out when a layoff is considered a termination and what your obligations are with regards to providing notice and severance pay.
• T4 - Information for Employers
  
  http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/rtrns/t4/menu-eng.html
  Find out how to complete and file a T4 slip, a form that states the wages paid to and taxes withheld from an employee, and obtain downloadable and printable forms.
• Record of Employment on the Web (ROE Web)
  
  http://www.canadabusiness.ca/eng/summary/1440/
  Applies to: All of Canada
  Use this secure application to create, submit and print Records of Employment (ROEs) via the Internet in preparation for the interruption of employee earnings.