How to Calculate Stat Holiday Pay in Ontario 2019

Statutory holiday pay in Ontario is a legal requirement for employers to pay their employees for recognized holidays. In 2019, Ontario recognized 11 statutory holidays. This guide explains how to calculate the statutory holiday pay for employees in Ontario for the year 2019.

What is Statutory Holiday Pay?

Statutory holiday pay is the payment an employer must provide to employees for recognized holidays. In Ontario, these holidays include New Year's Day, Family Day, Good Friday, Victoria Day, Canada Day, Civic Holiday, Labour Day, Thanksgiving, Remembrance Day, Christmas Day, and Boxing Day.

Employees who work on a statutory holiday are entitled to receive their regular pay for the day, plus an additional amount equal to one day's pay. This means they receive 150% of their regular pay for the holiday.

How to Calculate Stat Holiday Pay in Ontario 2019

Calculating statutory holiday pay in Ontario for 2019 involves determining the number of statutory holidays in the year and the employee's regular pay rate. Here's a step-by-step guide:

Identify the statutory holidays for 2019 in Ontario.
Determine the employee's regular hourly or daily pay rate.
Calculate the total pay for each holiday day (regular pay + holiday pay).
Sum the total pay for all statutory holidays.

The Ontario government provides a list of statutory holidays for each year. In 2019, the recognized holidays were:

New Year's Day - January 1, 2019
Family Day - February 18, 2019
Good Friday - April 19, 2019
Victoria Day - May 20, 2019
Canada Day - July 1, 2019
Civic Holiday - August 5, 2019
Labour Day - September 2, 2019
Thanksgiving - October 14, 2019
Remembrance Day - November 11, 2019
Christmas Day - December 25, 2019
Boxing Day - December 26, 2019

The Formula

The statutory holiday pay for an employee can be calculated using the following formula:

Statutory Holiday Pay = (Number of Statutory Holidays) × (Regular Pay per Day) × 1.5

Where:

Number of Statutory Holidays - The total number of recognized holidays in 2019 (11)
Regular Pay per Day - The employee's regular daily pay rate
1.5 - The multiplier for statutory holiday pay (100% regular pay + 50% premium)

Note: This calculation assumes the employee works on all statutory holidays. If an employee does not work on a holiday, they are not entitled to the holiday pay for that day.

Worked Example

Let's calculate the statutory holiday pay for an employee who earns $20 per hour and works 8 hours per day. The employee works on all 11 statutory holidays in 2019.

Calculate the employee's regular daily pay: $20/hour × 8 hours = $160/day
Calculate the holiday pay for one day: $160/day × 1.5 = $240/day
Calculate the total statutory holiday pay: 11 holidays × $240/day = $2,640

The employee would receive a total of $2,640 in statutory holiday pay for 2019.

Frequently Asked Questions

How many statutory holidays are there in Ontario in 2019?: There are 11 statutory holidays in Ontario for 2019: New Year's Day, Family Day, Good Friday, Victoria Day, Canada Day, Civic Holiday, Labour Day, Thanksgiving, Remembrance Day, Christmas Day, and Boxing Day.
What is the multiplier for statutory holiday pay in Ontario?: The multiplier for statutory holiday pay in Ontario is 1.5, meaning employees receive 150% of their regular pay for holiday days they work.
Do employees have to work on statutory holidays?: No, employees do not have to work on statutory holidays. However, if they do work on a holiday, they are entitled to the statutory holiday pay.
Is statutory holiday pay taxable?: Yes, statutory holiday pay is taxable income for employees. Employers must withhold income tax from the holiday pay and remit it to the Canada Revenue Agency.
Where can I find the official list of statutory holidays for Ontario?: The official list of statutory holidays for Ontario is published by the Ontario government. You can find it on the Ontario government website.