The total compensation of
any employed individual or the total payroll cost of an
employee is made up of two major segments — salary and benefits.
Payroll costs do not include office space, secretarial help,
insurance etc., which are created or added to when an employee
is on or added to the payroll.
Salary is also made up of
two parts - regular salary and overtime compensation (some
employers do not provide overtime compensation). Figure
13 summarizes data obtained from the 2002 Employer Salary
Survey regarding overtime compensation.
The benefit segment is made
up of two parts - the time-not-worked benefits and what
might be called the general benefits. Details of what is
included in each segment are provided in Employee Benefits
The percentage (of the total
compensation) proportions given in Figure
14 are averages which reflect values for 2002. No given
company (or employee) will exactly match these.
There is a wide variation
of practice and opinion as to what should be classed as
an employee benefit. The definitions described below have
been used in this publication.
1. Quoted Yearly Salary
or Base Salary
Pay for time worked at normal
rates plus the cost of the time-not-worked benefits. Quoted
yearly salary does not include payment of overtime.
2. General Benefits
A payment by the employer
to the employee directly or to a third party on behalf of
the employee to secure for the employee, an advantage or
protection of benefit to the employee.
Provision by the employer
or the making available of (at no or reduced cost) some
facility, object or service of benefit to the employer.
(a) Cash Benefit Payments
made by the employer on behalf of the employee for:
i) pension or superannuation
ii) a hospital, medical,
dental, sickness, disability, life, income maintenance,
iii) the Canada Pension
Plan, Unemployment Insurance, Workers' Compensation plans
(compulsory in Alberta).
iv) termination or severance
pay, the premium portion of premium pay, relocation assistance.
(b) No Cash Benefit Provision
by the employer, at no or reduced cost to the employee,
of: recreationfacilities and/or equipment, food, lodging,
loans, parking, transportation, educational opportunities,
discounts on company products, etc.
3. Time-Not-Worked Benefits
(payments made by the employer
to the employee for time not worked)
This is included as part of
the Quoted Yearly Salary.
(a) For Monthly or Yearly
Time off from work (the
employee does not have to be at the place of work), or
periods when the employee is at work but not working and
for which there is no reduction to the quoted yearly salary.
(b) For Hourly Paid Workers:
Payments in lieu of holiday days and vacation
(c) Holiday Days
Includes the nine statutory
(also called general) holidays in Alberta and declared
holidays which may be declared by federal, provincial
or municipal authorities (but they become a work holiday
only if the employer so declares).
i) Statutory Holidays:
New Year's Day, Family Day, Good Friday, Victoria Day,
Canada Day, Labour Day, Thanksgiving Day, Remembrance
Day, and Christmas Day.
ii) Declared Holidays:
Boxing Day and Heritage Day.
(d) Vacation Days
(e) Other Days and/or
Periods Sick Leave not covered by 2 (a)ii, travel time,
clean-up time, rest and/or coffee periods, personal leave
(jury duty, voting, bereavement, maternity, paternity, etc.).
EMPLOYER SALARY SURVEY
The APEGGA survey collected
additional information on other compensation provided to
employees. (see Figures 13, 14
and 15). This data indicated 99%
of the organizations provide a comprehensive benefits package
which includes dental, drug, long-term disability, life/accident
insurance and medical plans. At least 80% of employers offered
some form of pension plan.
Additional cash compensation
was disbursed to approximately 32.6% of the engineers, 68.0%
of the geologists and 71.0% of the geophysicists. Figure
15 reports other details on cash compensation.
Information from the survey
pertaining to weekly hours of work and overtime compensation
are reported in Figures 12, 13,
14, and 15.
Vacation entitlement data is report in Figure 16.
Figure 12 - Weekly Hours of Work Based on No. of Employees
(84) ... view
Figure 13 - Percent of Employers Providing Overtime Compensation*
(Based on Level of Responsibility - All Industries) ...
Figure 14 - Number of Organizations
Providing Additional Compensation & Benefits ... view
Figure 15 - Additional Cash Compensation Disbursed ... view
Figure 16 - Vacation Entitlement ... view