Non-Continuous Employment
The pay period exemption for an employee whose employment is non-continuous is:
- $1.75 per hour, if the employee is paid by the hour
($3,500 ÷ 2,000 hours = $1.75) - $14.58 per day, if the employee is paid by the day
($3,500 ÷ 240 days = $14.58)
Note
End of note
Note
You cannot use the formulas in the Formulas to Calculate Source Deductions and Contributions (TP-1015.F-V) to calculate the QPP contributions of an employee whose employment is non-continuous. You must do the calculation yourself or use tables B and C in the Source Deduction Tables for QPP Contributions (TP-1015.TR-V).
Example
An employee worked for two days (non-continuous employment) at the rate of $60 per day and was paid $120 at the end of the two-day period. The exemption is $14.58 per day, and the QPP contribution is $5.81 (6.40% × [$120 – ($14.58 × 2)]). If Table B is used, multiply $2.91 per day by 2 for the QPP contribution.