Last verified 2026-06-21 · rates for 2026
Why the wage is never the cost
When you price a labour-based government contract — cleaning, security, grounds, facility services — the number that matters is what an hour of work actually costs you to deliver, not what you pay the worker. Every hour carries mandatory employer costs on top of the wage: vacation pay accrues on wages, and the employer pays its share of the Canada Pension Plan, Employment Insurance, and workplace-safety insurance. Miss these in your bid and they come straight out of your margin.
The statutory stack, in order
Vacation pay is 4% of wages for employees with less than five years of service and 6% at five years or more — and because it is part of wages, CPP, EI, and WSIB are calculated on the wage plus vacation. The employer CPP rate is 5.95% on pensionable earnings (2026 YMPE $74,600, after a $3,500 basic exemption). Employer EI is 1.4 times the employee rate — $2.28 per $100, or 2.28%, up to the 2026 maximum insurable earnings of $68,900. WSIB is your workplace-safety premium; the Ontario 2026 average is $1.23 per $100 of payroll, but your real rate depends on your class and claims history.
A worked example
Take the Ontario minimum wage of $17.60. Add 4% vacation ($0.70) and you are at $18.30. The employer CPP (5.95%), EI (2.28%), and WSIB (1.23%) on that $18.30 add about $0.71, $0.42, and $0.23 — roughly $2.06 of loading. The fully-loaded cost is about $19.36 per hour, or about 10% over the headline wage from statutory costs alone, before holidays and overhead. The calculator above runs this for any wage, vacation tier, and WSIB rate.
What this tool leaves out
This is a planning estimate of the mandatory statutory costs. A complete bid price also has to carry statutory holiday pay, overtime, any benefits or pension you offer, the Ontario employer health tax if your payroll exceeds the exemption, supervision, training, uniforms, equipment, supplies, and your margin. Use this number as the floor of your labour cost, then build up from it. It is guidance, not payroll or legal advice — confirm the current figures with CRA and WSIB.