Stat Holiday Calculations Ontario

Stat holidays in Ontario are special days when employees receive additional pay. This guide explains how to calculate Stat Holiday pay and deductions, including pay rates and common deductions.

What Are Stat Holidays?

Stat holidays in Ontario are designated days when employees receive additional pay. These holidays are set by the Ontario government and include days like Family Day, Victoria Day, and Thanksgiving. Employees who work on these days are entitled to extra pay under the Employment Standards Act.

Stat holidays are different from regular holidays in that they are designated by the government rather than by individual employers. Employees must be paid at least the regular rate of pay for the hours worked on a Stat holiday.

How to Calculate Stat Holidays

Calculating Stat Holiday pay involves determining the employee's regular pay rate and applying it to the hours worked on the Stat holiday. The calculation is straightforward but requires attention to details such as overtime and deductions.

Stat Holiday Pay Formula:

Stat Holiday Pay = (Regular Pay Rate × Hours Worked on Stat Holiday) + Overtime Pay (if applicable)

For example, if an employee earns $20 per hour and works 8 hours on a Stat holiday, their Stat Holiday pay would be $160. If they work overtime, the overtime pay rate applies to the additional hours.

Stat Holiday Pay Rates

The pay rate for Stat holidays is typically the same as the employee's regular pay rate. However, if the employee is entitled to overtime, the overtime rate applies to hours worked beyond the standard workweek.

Scenario	Pay Rate
Regular hours on Stat holiday	Regular pay rate
Overtime hours on Stat holiday	Overtime pay rate (1.5 × regular rate)
Stat holiday on public holiday	Regular pay rate + 50% premium

Stat Holiday Deductions

Stat Holiday pay is subject to the same deductions as regular pay, including income tax, CPP, and EI. Employers must withhold these deductions from the employee's Stat Holiday pay and remit them to the government.

Employers must provide employees with a T4 slip that includes Stat Holiday pay and deductions. Employees can use this information to calculate their total income for tax purposes.

FAQ

What is the difference between a Stat holiday and a regular holiday?: A Stat holiday is designated by the Ontario government, while a regular holiday is designated by the employer. Employees are entitled to extra pay for both types of holidays.
How do I calculate Stat Holiday pay for an employee?: Multiply the employee's regular pay rate by the number of hours worked on the Stat holiday. Add any overtime pay if applicable.
Are Stat Holiday pay rates different for different job types?: No, Stat Holiday pay rates are typically the same as the employee's regular pay rate, with overtime rates applying to additional hours.
What deductions apply to Stat Holiday pay?: Stat Holiday pay is subject to the same deductions as regular pay, including income tax, CPP, and EI.
How do I report Stat Holiday pay to the government?: Employers must provide employees with a T4 slip that includes Stat Holiday pay and deductions. They must also remit the deductions to the government.