This practice directive provides guidance to WorkSafeBC officers in determining the types of remuneration that should be included in establishing a worker’s average earnings. Topics covered: statutory holiday and vacation payments (including whether to deduct these payments from wage-loss benefits), overtime, bonuses, out-of-country earnings, dividends and shareholder (principal) repayment loans.

For more information about including Employment Insurance payments in the composition of average earnings, refer to Practice Directive (“PD”) #C9-8, Employment Insurance Payments.

For more information about the composition of average earnings for workers and fishers who deduct business and/or equipment expenses, refer to PD #C9-10, Workers Deducting Business and/or Equipment Expenses.