Canadian Payroll Reporter

News June 2018 | CPR News Quiz: Is minimum wage required for youths? All employers should have their staff, including youth em- ployees, complete and submit a federal TD1 form. If workers are claiming more than the basic per- sonal amount (which some post- secondary students may), they should also complete a provin- cial TD1 for all jurisdictions but Quebec. Employees in Quebec must also fill out a TP-1015.3-V. The credits claimed on the TD1 and TP-1015.3-V forms help determine how much, if any, in- come tax the employer should deduct. Records of Employment (ROEs) are not required for summer students leaving their jobs to return to school. True or False? False. Employers have to com- plete and issue an ROE when an employee has an interruption of earnings. This applies whether the employee works for the em- ployer throughout the year or only in the summer. Employers must issue the ROE regardless of whether the individual plans to apply for EI benefits. T4s must be issued for workers who are still in high school even if they say they do not plan to file an income tax return. True or False? True. Employers must issue T4s for all employees, regardless of their age or whether they plan to file an income tax return. Make sure to request notification of mailing address changes. Summer students are always exempt from employment standards' vacation pay requirements. True or False? False. Unless the type of work that a summer students does is exempt from vacation pay stan- dards, young people who work over the summer earn vacation pay from the time they begin working for an employer. Employers must begin C/QPP deductions on the day in which an employee turns 18 years old. True or False? False. For the CPP, employers must start deducting contribu- tions for the first pay dated in the month after the month an employee turns 18. For the QPP, contributions begin on the first day of the month after the month an employee turns 18. To deter- mine the maximum amount to deduct from employees in the year they turn 18, prorate the C/QPP yearly maximum pen- sionable earnings ($55,900 for 2018) over the number of full months in the year after the em- ployee turns 18. Employers have to pay summer students for statutory holidays that occur while they are employed. True or False? True. Summer students are en- titled to paid statutory holidays. This means they are entitled to paid holidays if their job is cov- ered under the statutory holiday provisions of the applicable em- ployment standards legislation and they meet eligibility condi- tions that may apply, including working for the employer for a certain period of time before the holiday in some jurisdictions. Employers must pay student employees at least the general minimum wage rate. True or False? True, depending on the jurisdic- tion. In most provinces/territo- ries, young workers are entitled to be paid at least the general minimum wage rate. Nova Scotia allows employers to pay a lower minimum wage rate to employees with less than three months of experience. On- tario has a separate minimum wage rate for students under 18 who work less than 28 hours a week, or more than 28 hours during school vacation. British Columbia, Ontario, and Quebec also have separate minimum wage rates for em- ployees who receive tips. The B.C. and Ontario requirements apply to employees serving li- quor in licensed establishments. All provinces require young people to take a work readiness course before being hired. True or False? False. Currently, only Saskatch- ewan requires children aged 14 years and 15 years to complete a government-approved work readiness course if they want to work. Once the children com- plete the course, they have to give their employer a copy of the certificate they receive. The Manitoba government recently tabled legislation that would require children under 16 years old to take a government- approved work readiness course before they are allowed to work. Employment standards' notice of termination rules apply to workers under age 18. True or False? True. Regardless of an employee's age, if they have been employed for a minimum amount of time established by employment stan- dards (often three months) and their employment is covered by employment standards termina- tion provisions, they are entitled to notice of termination or wages in lieu of notice if the employer is ending their employment. In jurisdictions where employ- ees are required to give notice, youths must provide the legis- lated amount of termination no- tice unless their type of work is exempted. Summer students are not entitled to overtime pay until they turn 18. True or False? False. Age is not a factor in over- time pay. Whether an employer has to pay overtime to summer students who work extra hours depends on the type of work they do and the jurisdiction in which they work. Employment stan- dards laws in some provinces/ territories exempt some types of work from overtime pay. Editor's note: If you got all the questions correct, congratula- tions! You know your youth em- ployment rules. For more infor- mation on young workers, refer to applicable employment stan- dards legislation and regulations. from YOUTH RULES on page 3 Published 12 times a year by Thomson Reuters Canada Ltd. 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