Canadian Payroll Reporter - sample

7 Canadian HR Reporter, a Thomson Reuters business 2018 Employment and Staff Relations Act and the Budget Implemen- tation Act, 2017, No. 1. The bill has passed third read- ing in the House of Commons and Senate and is awaiting royal assent. The government has said it plans to bring the act into force within two years of it receiving royal assent. Once in effect, the act would require federally regulated em- ployers to address all forms of harassment and violence in the workplace, including situations where the perpetrator is a third party. The act would define harass- ment and violence as any action, conduct, or comment, includ- ing those of a sexual nature, that could reasonably be expected to offend, humiliate, or cause physical or psychological injury or illness to an employee. Employers would be required to prevent such incidents, re- spond effectively if they do oc- cur, and support victims and af- fected employees. Employers would have to de- velop a comprehensive work- place harassment and violence prevention policy and provide mandatory education and training on harassment and prevention. Under the policy, harassment and violence would include a wide range of behav- iours, such as incivilities, teas- ing, bullying, sexual harassment, verbal assault, and physical and sexual assaults. The regulations would re- quire employers to record and report on all instances of work- place harassment and violence. The policy would also have to outline how the employer would handle situations of family vio- lence and cases where a third- party, rather than an employee, is the perpetrator of the harass- ment or violence. Consultations will run until Oct. 5. Government publishes draft tax proposals The federal finance department has published draft proposals to amend the Income Tax Act to provide a deduction for em- ployee contributions to a new, enhanced portion of the Quebec Pension Plan (QPP), beginning in 2019. The government first an- nounced the measure in its Feb. 27 budget. The amendment is necessary because Quebec re- cently passed legislation that will raise the income replace- ment level for QPP retirement benefits. To pay for the enhanced ben- efits, Quebec is increasing QPP contributions for both employ- ers and employees. Between 2019 and 2023, it will gradu- ally raise the contribution rate for earnings up to the yearly maximum pensionable earnings (YMPE). Beginning in 2024, it will in- troduce a separate contribution rate of four per cent on earnings between the YMPE and a new upper earnings limit. The federal government had already passed similar amend- ments to the Canada Pension Plan (CPP). Under the changes, a non- refundable tax credit that cur- rently exists for employee C/ QPP contributions on earnings up to the YMPE will remain in place; however, it will not apply to the new four per cent contri- bution on earnings between the YMPE and the new upper earn- ings limit. Instead, employees will be al- lowed to claim a tax deduction on these contributions. The federal government had already amended the Income Tax Act to provide the deduction for CPP contributions. The proposed amendment to the QPP would ensure that CPP and QPP contributions are treated the same way under fed- eral tax law. Alberta Minimum wage now $15 On Oct. 1, the Alberta govern- ment raised the general mini- mum wage rate from $13.60 an hour to $15. Alberta is the first jurisdic- tion in Canada to reach a gen- eral minimum wage rate of $15, although British Columbia and Ontario have also announced plans to get to at least $15. Ontario's minimum wage is set to rise to $15 on Jan. 1, 2019 unless the new provincial gov- ernment cancels or suspends the increase. B.C. is gradually raising its base rate so that it will reach $15.20 an hour on June 1, 2021. Also on Oct. 1, the rates for specified salespersons in Alber- ta increased from $542 per week to $598 and the rate for domes- tic employees who live in their employer's residence rose from $2,582 a month to $2,848. Specified salespersons in- clude sales employees who sell automobiles, trucks, and buses; farm machinery; heavy duty construction equipment or road construction equipment; mobile homes; and residen- tial homes (if they work for the home builder). Also included are salesper- sons working for a commercial agent licensed under the Licens- ing of Trades and Businesses Act, and commission-based salespersons (excluding route salespersons) who generally work outside of their employer's place of business to sell orders that will be delivered later. Manitoba Base wage rate now $11.35 On Oct. 1, the provincial gov- ernment raised the general min- imum wage rate from $11.15 an hour to $11.35. The increase is based on Manitoba's 2017 inflation rate of 1.6 per cent and rounding up to the nearest five cents. Manitoba law requires the government to adjust the mini- mum wage rate on Oct. 1 each year to reflect changes in the province's consumer price index. New Brunswick Employees allowed paid leave for domestic violence As of Sept. 1, eligible employees in New Brunswick are entitled to take time off work if they or their child are the victims of domestic, intimate partner or sexual violence. New regulations under the Employment Standards Act al- low employees to take up to 10 days and up to 16 weeks off each calendar year to seek medical attention; obtain victim services from a qualified person or or- ganization; obtain psychologi- cal or other counseling from a qualified person; temporarily or permanently relocate; or seek legal or law enforcement help. Employees may take the 10 days intermittently or continu- ously, but they must take the 16- week leave in one period. Employers must pay employ- ees for the first five days off each year. The amount of pay must at least equal the amount of wages employees would have earned had they worked regular hours during the leave period. If employees' wages vary, em- ployers must pay them at least their average daily earnings, excluding overtime, for the days worked in the 30 calendar days right before the leave. To be eligible for the leave, employees must be employed by their employer for more than 90 days. They must also notify their employer in writing of their in- tention to take the leave and the purpose for which they are tak- ing it. The notice must include the date they expect to begin the leave and how long they think it will last. Employers must keep all documentation and other in- formation related to the leave confidential. They are prohib- ited from disclosing it unless the employee gives written consent, the disclosure is authorized or required by law, or the docu- mentation or information is dis- closed to an officer, employee, or agent of the employer who needs it to do their job. Saskatchewan Minimum wage rises to $11.06 On Oct. 1, the Saskatchewan government increased the prov- ince's minimum wage rate from $10.96 an hour to $11.06. The government adjusts the minimum wage rate annually on Oct. 1, using an indexation formula based on percentage changes to both Saskatchewan's consumer price index and the av- erage hourly wage for the previ- ous year. from HARASSMENT on page 1 Legislative Roundup CPR | October 2018

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