In Ontario, employers are legally required to pay WSIB premiums on jury duty top-up pay. Because this top-up is reported as gross earnings in Box 14 of the T4 slip, WSIB Policy 14-02-08 classifies it as “insurable earnings.” Failing to include these payments in your premium calculations can lead to penalties during a WSIB audit.
When an employee in Ontario is summoned for jury duty, the financial reality can still be challenging. Under the Juries Act and O. Reg. 223/25, the provincial justice system pays selected jurors who do not receive income from their employer a daily rate of $120 CAD, starting from their very first day of service. To support their staff, many generous employers implement a “jury duty top-up” policy, paying the difference between the court’s stipend and the employee’s regular salary.
However, payroll administrators frequently wonder how to report this money to the Workplace Safety and Insurance Board (WSIB). While employers pay heavy premiums on standard wages, understanding WSIB’s strict definition of “insurable earnings” is critical to avoiding compliance penalties. Contrary to popular belief, WSIB rules do not exempt jury duty top-up pay, making it essential to report this income correctly. 📈
Step-by-Step Process for Payroll Administrators in Ontario
Whether your business operates in Hamilton, Kingston, or Thunder Bay, ensuring your payroll software is configured correctly will save you from paying unexpected WSIB premiums. Here is how to handle jury duty pay properly.
Step 1: Understand “Insurable Earnings”
To determine if payments are subject to WSIB premiums, you must consult WSIB Operational Policy 14-02-08 (Determining Insurable Earnings). The WSIB considers insurable earnings to include any gross earnings reported in Box 14 of the T4 slip, unless the payment is explicitly listed as non-insurable in Appendix II of the policy (such as maternity top-ups or severance pay). Because jury duty top-up pay is reported on the T4 and is not listed as an exemption in Appendix II, it is legally classified as insurable earnings. 🔍
Step 2: Establish a Formal Written Policy
Ensure your company has a clear, written HR policy outlining your jury duty top-up program. While these payments are subject to WSIB premiums, having a formalized policy ensures that the amounts paid are clearly defined as a top-up benefit rather than standard hourly wages. This distinction helps maintain clear records for both internal audits and external reviews.
Step 3: Create a Separate Payroll Code
Your payroll department should still create a distinct earning code for “Jury Duty Pay” in your payroll software (such as ADP, Ceridian, or QuickBooks). Even though this top-up is subject to WSIB premiums, separating it from standard “Regular Hours” is critical for accurate record-keeping, tracking actual worked hours, and ensuring proper reporting on the T4 Summary at year-end. 💻
Step 4: Request Proof of Court Service
To justify the payroll payment justification, the employer should require the employee to provide a copy of their official Jury Summons, as well as a statement from the courthouse detailing exactly which days they served. Keep these documents filed in their employee record.
Step 5: Include in WSIB Premium Remittances
When calculating and filing your monthly or quarterly WSIB premium return, you must include the jury duty top-up pay in your total gross insurable earnings figure. Unlike true unpaid leaves of absence, these top-up earnings are subject to your industry’s specific premium rate, so you must remit the appropriate premiums to avoid underpayment liabilities.
How Much Does it Cost in Ontario?
Correcting and maintaining accurate reporting of jury duty top-up pay ensures compliance and prevents unexpected liabilities. While premium rates vary heavily depending on your industry risk class, here is a breakdown of the financial dynamics of jury duty in Ontario as of 2026: 💵
| Expense Type | Estimated Cost (CAD) |
|---|---|
| Ontario Court Juror Pay (Day 1 onwards) | $120 per day (for eligible jurors without employer income) |
| WSIB Premium on Employer Top-Up | Standard premium rate applies (Fully insurable) |
How Long Does the Process Take?
Jury duty in Ontario can last anywhere from a single day to several months for complex criminal trials. Adjusting your payroll software to reflect a new, distinct payroll code usually takes a payroll administrator less than 24 hours. WSIB premium reporting is generally done by the last day of the following month.
Frequently Asked Questions (FAQ)
Am I legally required to pay my employee while they are on jury duty?
No. Under Section 41 of the Ontario Juries Act, you must grant the employee a leave of absence, and you cannot fire or penalize them for attending court. However, you are not legally obligated to pay their wages during this time, unless specified in an employment contract or union agreement.
What happens if they get injured at the courthouse?
If an employee slips and falls while serving on a jury, it is generally not considered a workplace injury against your WSIB account, because they were not in the course of employment for your company. They are temporarily acting under the authority of the Crown.
Does this rule apply to maternity leave top-ups too?
No, maternity leave top-ups are treated differently. Under Policy 14-02-08 Appendix II, maternity, paternity, and parental top-up benefits paid under a registered SUB plan are explicitly listed as non-insurable earnings and are exempt from WSIB premiums. Jury duty top-ups do not share this exemption and remain fully insurable.
Will the CRA still tax the jury duty top-up?
Yes. As WSIB includes this top-up in workers’ compensation premiums, the Canada Revenue Agency (CRA) still views the money paid by the employer as a taxable employment benefit. You must still deduct standard income tax, CPP, and EI.
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