Business Payrolls Survey

Vacation Reporting

This notice is intended to assist respondents who may not be familiar with the correct procedures for vacation reporting. Improper reporting can seriously affect the published statistics on levels of employment, earnings and hours and can misrepresent your industry and area.

The most common reporting errors are:

a) Exclusion of employees on paid vacation: The survey covers employees on paid absence as well as employees at work.

b) Inclusion of advance vacation pay with the regular pay for the reference period: See #2 below on how to report this data correctly.

 

Please review your procedures for vacation reporting in light of the following guidelines:

1. Vacation Paid When Taken

Data for employees receiving regular pay on vacation should be reported along with the regular employees.

2. Advance Vacation Pay

a) Added to Regular Paycheque: If the vacation pay is paid to the employees as a percentage of their regular pay throughout the year, include the amounts in Section A and in the other appropriate section(s).

b) Lump Sum Payment: When an employee receives his vacation pay in advance of the actual period of absence (for example, in conjunction with the immediately preceding regular pay or at any other time during the year), the advance vacation pay should be reported separately as a special payment.

If it is impossible to separate such advance vacation pay from the regular pay, report an earlier pay period which best reflects the regular level of activity.

3. Vacation Payments Withheld by Employer or Paid into a Trust

The proportion of vacation pay earned during the last pay period, and put aside or paid into a trust should be reported regularly with the last pay period.

Since these amounts will have already been reported on the Business Payrolls Survey when set aside by the employer, they are not to be included when paid out to the employees by the employer or from the union or association trust.

4. Vacation Closing

If the organization closes down for vacation during the reference period, report for employees that continue receiving their regular pay. Do not report for the employees for whom vacation pay has already been paid or attributed (see above).

 

If for any reason, you are unable to report according to the above guidelines, please include an explanation of the circumstances. If you have any questions concerning this or other matters related to the completion of the report, please contact Statistics Canada at the number provided in your documentation.

 

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