This practice directive explains how assessable payroll is determined, and aids in the interpretation of Assessment Manual Item: AP5-245-2.

For quick reference aids on assessable payroll, see Appendices A, B, and C.

Upcoming consultation
WorkSafeBC will soon be consulting B.C. employers on a proposed update to how tips or gratuities are addressed in Assessment Practice Directive 5-245-2(A) – Assessable payroll. Learn more on our Stakeholder Engagement Hub.