The public sector consists of five industries - hospitals, schools, municipalities, day cares and specialized homes such as senior citizens homes, group homes, etc. Assessable workers earnings include items such as employment income reported on T4 slips, commissioned earnings, maternity benefit top-ups, vacation pay, bonuses, per diem allowances, pay in lieu of notice, taxable travel allowances, paid sick leave, the labour portion of contract costs and casual labour costs. Direct costs include the cost of compensation, rehabilitation, medical aid, and pension benefits. Direct costs allocated from the pool are shared program costs. These costs are allocated to either the industry sector or to all employers.
Indirect costs are also shared program costs.
The costs are also allocated to either the industry sector or to all employers. First, we calculate your break even rate - that is what we would have to charge your firm to break even. Then we determine a preliminary category break even rate - that is what we would have to charge every firm in the category to break even. Each firm s break even rate is then compared to the preliminary category break even rate. This results in preliminary rates being established.