Payroll means the total amount of all wages and salaries that an employer paid to its workers during a calendar year. This includes: commissions, tips, remuneration for overtime, piecework, contract work, bonuses, allowances, the cash equivalent of board and lodging, store certificates, director fees, indemnities and allowances for members of the Legislative Assembly or elected officials of a municipality, as well as any substitute for money.
Assessable earnings are the portion of your workers’ gross earnings which you must report on and on which you pay assessment premiums. Assessable earnings, generally speaking, are comprised of all payroll and payroll-related monies, up to an annual maximum limit, for the year in question.
To determine the total gross earnings for workers
Do not include:
- non-employment earnings (such as dividend income, investment income or rental income);
- earnings of proprietors and partners (see EPR Guide for more information);
- NEW payments made to contractors/subcontractors- (amounts reported in the Contractor Report, see EPR Guide for more information);
- multi-jurisdictional earnings of workers (earnings of your workers earned in other provinces/territories/jurisdictions, see multi-jurisdictional website page for more information).
*Do not use commas or a decimal when entering amounts. Round up or down to the nearest dollar value. For example $139,457.86 should be entered as 139458
A. Total actual gross worker earnings from T4 summary of remuneration paid and other employment earnings in Yukon for 2023