Guide to Global Payroll Management Withholdings ....................................................................................................................... 11-78 Wage-Loss Replacement Plans - Group Plan .................................................................. 11-78 Withholdings - Third Party Plans ..................................................................................... 11-78 Withholdings - Self-Insured Plans ................................................................................... 11-79 Taxation - Premiums and Benefits .................................................................................... 11-79 Directors' Fees ........................................................................................................................... 11-80 Canada/Quebec Pension Plan Contributions ................................................................... 11-80 Employment Insurance Premiums .................................................................................... 11-81 Income Tax .......................................................................................................................... 11-81 Directors' Fees - Non-Residents ........................................................................................ 11-82 Death Benefits ........................................................................................................................... 11-83 Retroactive Pay ......................................................................................................................... 11-84 Salaried Employee.............................................................................................................. 11-84 Hourly Rate ......................................................................................................................... 11-85 Hourly Paid Employee ....................................................................................................... 11-85 Calculating Statutory Deductions on Retroactive Pay ................................................... 11-85 Canada or Quebec Pension Plan Contribution ................................................................ 11-85 EI for Employees Outside Quebec ..................................................................................... 11-87 EI for Employees in Quebec .............................................................................................. 11-87 QPIP for Quebec Employees .............................................................................................. 11-88 Income Tax .......................................................................................................................... 11-88 Repayment of Salary or Wages by an Employee .................................................................... 11-89 CRA Reporting .................................................................................................................... 11-89 RQ Reporting ...................................................................................................................... 11-90 Salary Paid in Error ................................................................................................................. 11-90 Overpayment Recovered in Current Year.......................................................................... 11-90 RQ Reporting ...................................................................................................................... 11-91 Employment Standards ........................................................................................................... 11-94 Minimum Wage ......................................................................................................................... 11-95 Pay Frequency ........................................................................................................................... 11-96 Pay Statement ........................................................................................................................... 11-97 Electronic Delivery of Pay Statement............................................................................... 11-97 Pay Statement Legislative Pay requirements ................................................................... 11-98 Hours of Work ........................................................................................................................... 11-99 Hours of Work Terminology ............................................................................................... 11-99 Overtime ............................................................................................................................ 11-101 Banking Overtime............................................................................................................. 11-102 Modified Hours of Work Agreements .............................................................................. 11-103 Rest Periods....................................................................................................................... 11-105 Statutory/Public Holidays .................................................................................................... 11-107 Statutory Holiday Pay Requirements for Qualified Employees.................................... 11-108 Overtime Calculations for Statutory Holiday ................................................................ 11-113 Vacation Time and Pay ........................................................................................................... 11-114 Vacationable Earnings ..................................................................................................... 11-116 Annual Reconciliation ..................................................................................................... 11-117 Vacation Pay at Termination............................................................................................ 11-117 Leaves ...................................................................................................................................... 11-118 Bereavement............................................................................................................................ 11-119 Caregiver and Compassionate Care Leave ........................................................................... 11-120 8