British Columbia

North America

Running Payroll in British Columbia with Rippling

BC has 13 statutory holidays, 10 days paid sick leave, and its own Employer Health Tax for larger payrolls. Rippling handles the full federal + provincial stack for your BC employees.

Compliance Complexity
Medium
Understanding contractor classification rules is critical before engaging independent contractors.
Rippling Availability
Full
Understanding contractor classification rules is critical before engaging independent contractors.

Location Overview

British Columbia is Canada's westernmost province and home to Vancouver, Victoria, and one of Canada's most dynamic technology ecosystems. BC's proximity to Seattle and California makes it a natural base for US companies expanding into Canada — or for Canadian companies hiring tech talent with US market familiarity.

BC payroll involves federal obligations plus BC-specific requirements: WorkSafeBC (workplace safety insurance), BC Employer Health Tax (for payrolls over $1M), and BC's Employment Standards Act — which includes 13 statutory holidays and 10 days of paid sick leave, among the most generous in Canada.

Entity Requirement

What You Need Before Running Payroll Here.
  • BC provincial incorporation or extra-provincial registration with BC Registries
  • CRA Business Number with payroll (RP) account
  • WorkSafeBC employer registration
  • BC EHT registration if BC payroll exceeds $1M annually

Rippling Payroll Notes

How Rippling Handles Payroll Here.

Rippling's BC payroll module provides:

  • Federal + BC income tax withholding per TD1/TD1BC elections
  • CPP1, CPP2, and EI calculations
  • BC EHT calculation and remittance (when applicable)
  • WorkSafeBC premium tracking
  • BC 10-day paid sick leave accrual and tracking
  • BC statutory holiday pay calculation (ESA average wage formula)
  • Overtime calculation (1.5x after 8 hours/day or 40/week; 2x after 12 hours/day)
  • T4 generation and filing by end of February

Payroll Compliance at a Glance

A quick view of the core payroll requirements, statutory rules, and operating details for this location.
Canadian Dollar (CAD)
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    Minimum Wage

    $17.40/hour (June 1, 2024). Liquor servers: same as general minimum since 2021.
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    Payroll Cycle

    Semi-monthly or bi-weekly most common. BC ESA requires wages paid at least semi-monthly.
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    Working Hours

    8 hours/day, 40 hours/week standard. Overtime: 1.5x after 8 hours/day OR 40 hours/week. Double time after 12 hours/day. Maximum 8 hours/day without overtime unless an averaging agreement is in place.
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    Payroll Tax

    BC EHT: 0.16%–1.95% on BC payroll above $1M threshold. WorkSafeBC: variable rate by industry.
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    Compliance Complexity

    Medium
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    Country Code

    Canadian Dollar (CAD)
  • Employer & Employee Contributions

    A side-by-side view of employer obligations and employee payroll deductions.

    Employer Contributions

    ContributionRateNotes
    CPP (Employer)5.95% + CPP2Matches employee CPP dollar-for-dollar.
    EI (Employer)2.32%1.4x employee EI rate.
    WorkSafeBCVariableRate by industry classification. Avg office workers: ~$0.16/$100 payroll.

    No BC Employer Health Tax (BC EHT was introduced but applies only to employers with BC payroll above $1M; rate 0.16%–1.95%).

    Employee Contributions

    ContributionRateNotes
    Federal Income Tax15%–33%Per TD1 elections.
    BC Income Tax5.06%–20.5%Progressive provincial brackets. Per TD1BC.
    CPP5.95% + CPP2On insurable earnings $3,500–$68,500. CPP2: 4% on $68,500–$73,200.
    EI1.66%On insurable earnings up to $63,200.

    Tax, Leave & Termination

    Key employment information to help you understand your obligations and Employee rights

    Income Tax Summary

    BC Income (2024)BC Rate
    Up to $45,6545.06%
    $45,655–$91,3107.70%
    $91,311–$104,83510.50%
    $104,836–$127,29912.29%
    $127,300–$172,60214.70%
    $172,603–$240,71616.80%
    Over $240,71620.50%

    Leave Entitlements

    • Vacation: 2 weeks (4%) first 5 years; 3 weeks (6%) after 5 years.
    • Paid Sick Leave: 10 days per year (BC ESA, from January 2022).
    • Statutory Holidays: 13 days in BC.
    • Pregnancy/Parental Leave: 17 weeks pregnancy + 61 weeks parental (ESA). EI pays benefits.

    Termination Rules

    ESA Notice: 1 week per year of service (max 8 weeks). Group Termination: 8–16 weeks depending on number of employees. No Severance Pay: BC ESA does not have a separate severance pay provision (unlike Ontario). Common law wrongful dismissal claims remain available.

    Year-End Filings

    • T4 Slips: Issued and filed with CRA by end of February. Rippling generates and e-files.
    • BC EHT Annual Return: Filed by March 31 of following year. Rippling generates the return.
    • WorkSafeBC Annual Payroll Report: Filed annually to reconcile actual payroll against estimated premiums.

    Benefits Overview

    Statutory: CPP, EI, WorkSafeBC, BC Employment Standards Act minimums.

    Market standard: Extended health/dental (not covered by BC MSP for paramedicals), group life, LTD, RRSP matching, 3-4 weeks vacation. Vancouver/Victoria tech market: strong equity culture, flexible work, competitive with Seattle comp benchmarks given proximity.

    FAQ

    What are BC's Employment Standards Act minimums for payroll?

    BC's Employment Standards Act provides: minimum wage ($17.40/hour as of June 2024), vacation pay (4% for first 5 years; 6% after 5 years), 10 days paid sick leave per year (since January 2022), statutory holidays (13 in BC), and termination notice. BC is notably more employee-protective than many provinces — particularly the 10-day paid sick leave entitlement and 13 statutory holidays.

    How does BC's paid sick leave work?

    BC introduced 10 days of paid sick leave for all employees (effective January 2022) — one of the most generous sick leave entitlements in Canada. Sick leave is paid at the employee's regular wage rate. Employers cannot require a doctor's note for the first 3 days of sick leave under BC ESA. Rippling tracks BC paid sick leave accrual and ensures ESA compliance.

    How many statutory holidays does BC have and how is holiday pay calculated?

    BC has 13 statutory holidays — more than any other province. This includes national holidays plus BC Day (first Monday in August) and Family Day (third Monday in February). Statutory holiday pay is calculated at an average daily wage formula (total wages ÷ days worked in the 30 days before the holiday). Rippling calculates BC statutory holiday pay using the ESA formula.

    Does Rippling handle British Columbia payroll?

    Yes. Rippling handles BC payroll including federal and provincial income tax withholding, CPP and EI, WorkSafeBC premium tracking, BC EHT (if applicable), BC sick leave accrual (10 days), and BC statutory holiday pay calculations. thePeopleStack configures BC payroll setups including WorkSafeBC registration.

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