Auto Service World
Feature   February 1, 2000   by Auto Service World

MYOB: Ontario Automotive Service Employer Burden for 2000

Vacation Pay 4.00%
Canada Pension Plan 3.90% (up 11.4%) Pensionable earnings
up $200 to $37,600
Maximum CPP deduction
per employee: $1,329.90
(up 12.10%)
Employment Insurance 2.40% Maximum EI deduction
per employee $936.00
(down 5.88%)
Statutory Holidays (8) 3.16%
Workplace Safety & Insurance
(Auto repair) 3.71% (up 5.7%)
(Review Individual Peer Rating)
Employer Health Levy
Payroll under $400,000 .00%
Payroll over $400,000 1.95%
Total Burden Rate 17.17% 19.12%
(down 3.2%)

CPP & EI deductions stop when an employee has reached the maximum contribution limit for the year.

The eight statutory holidays are New Year’s Day, Good Friday, Victoria Day, Canada Day, Labour Day, Thanksgiving Day, Christmas Day, and Boxing Day.

Payroll should be separated to identify the appropriate employees for auto repairs and gas for workplace safety and insurance board purposes.

The health levy payroll numbers must also include management wages.

Any additional benefits provided (group insurance, enhanced vacation pay, tool allowance, registered pension plan, etc.) must be added to the mandatory burden.

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