2027 HR and payroll compliance calendar for Ontario
This calendar lists the 9 public holidays in Ontario for 2027, the scheduled minimum wage change and the hiring and pay rules that apply all year. It is for employers covered by Ontario's Employment Standards Act. Federally regulated employers use the federal calendar.
Month by month
January 2027
| Date | What |
|---|---|
| Fri 1 Jan | New Year's Day Public holiday Paid public holiday. |
| Fri 1 Jan | 2027 EI premium rates start Tax and payroll From 1 January 2027 the employee EI premium rate is $1.64 per $100 of insurable earnings and the employer rate is $2.30 per $100. Maximum insurable earnings rise to $70,800, so the most an employee pays in 2027 is $1,161.12 and the most an employer pays per employee is $1,625.57. In Quebec, where the Quebec Parental Insurance Plan applies, the rates are $1.29 (employee) and $1.81 (employer) per $100. The 2027 CPP rates and maximums had not been published on the CRA payroll pages when we checked on 5 November 2026, so check them before your first 2027 pay run. Source All employers with payroll |
February 2027
| Date | What |
|---|---|
| Mon 15 Feb | Family Day Public holiday Paid public holiday. |
March 2027
| Date | What |
|---|---|
| Mon 1 Mar | 2026 T4 slips and T4 Summary due Tax and payroll File your 2026 T4 slips and T4 Summary with the Canada Revenue Agency (CRA) and give each employee their T4 slips. The deadline is the last day of February, but when that day is a Saturday or Sunday the CRA moves it to the next business day. 28 February 2027 is a Sunday, so the deadline is Monday 1 March 2027. If your business closes, the deadline is 30 days after it stops operating. Source All employers who paid employment income in 2026 |
| Mon 15 Mar | Employer Health Tax annual return due Tax and payroll File your 2026 Employer Health Tax (EHT) annual return and pay any amount owing on or before 15 March 2027. Employers with total Ontario remuneration under $1.2 million do not pay monthly instalments; they file and pay once, by 15 March. Associated employers share one exemption, and one of them must send the exemption allocation form by 15 March. Source Ontario employers who owe EHT for 2026 |
| Fri 26 Mar | Good Friday Public holiday Paid public holiday. |
| Mon 29 Mar | Easter Monday Other Not a public holiday under the Employment Standards Act. Some employers give it. |
| Wed 31 Mar | WSIB annual reconciliation due (monthly reporters) Workers' comp If you report and pay WSIB premiums monthly, submit your 2026 reconciliation by 31 March 2027, even if the difference or your insurable earnings are zero. Quarterly and annual reporters do not reconcile. Source Schedule 1 employers who report to the WSIB monthly |
May 2027
| Date | What |
|---|---|
| Mon 24 May | Victoria Day Public holiday Paid public holiday. |
July 2027
| Date | What |
|---|---|
| Thu 1 Jul | Canada Day Public holiday Paid public holiday. |
August 2027
| Date | What |
|---|---|
| Mon 2 Aug | Civic Holiday Other Not a public holiday under the Employment Standards Act, so you do not have to give it. Many employers do. |
September 2027
| Date | What |
|---|---|
| Mon 6 Sep | Labour Day Public holiday Paid public holiday. |
October 2027
| Date | What |
|---|---|
| Fri 1 Oct | Minimum wage change scheduled Pay The general minimum wage in Ontario is $17.95 an hour (since 1 October 2026). It is next scheduled to change on 1 October 2027. The new amount is published by 1 April. It had not been published when we checked on 27 October 2026. Source All employers in Ontario |
| Mon 11 Oct | Thanksgiving Day Public holiday Paid public holiday. |
November 2027
| Date | What |
|---|---|
| Thu 11 Nov | Remembrance Day Other Not a public holiday under the Employment Standards Act. Some employers give it. |
December 2027
| Date | What |
|---|---|
| Sat 25 Dec | Christmas Day Public holiday Falls on a Saturday in 2027. An employee who does not normally work that day gets a substitute day off with public holiday pay, or public holiday pay for the day if they agree electronically or in writing. |
| Sun 26 Dec | Boxing Day Public holiday Falls on a Sunday in 2027. An employee who does not normally work that day gets a substitute day off with public holiday pay, or public holiday pay for the day if they agree electronically or in writing. |
Paid public holidays in Ontario in 2027
| Date | Holiday |
|---|---|
| Fri 1 Jan | New Year's Day |
| Mon 15 Feb | Family Day |
| Fri 26 Mar | Good Friday |
| Mon 24 May | Victoria Day |
| Thu 1 Jul | Canada Day |
| Mon 6 Sep | Labour Day |
| Mon 11 Oct | Thanksgiving Day |
| Sat 25 Dec | Christmas Day (Falls on a Saturday in 2027. An employee who does not normally work that day gets a substitute day off with public holiday pay, or public holiday pay for the day if they agree electronically or in writing.) |
| Sun 26 Dec | Boxing Day (Falls on a Sunday in 2027. An employee who does not normally work that day gets a substitute day off with public holiday pay, or public holiday pay for the day if they agree electronically or in writing.) |
How holiday pay is worked out: see public holiday pay and holidays by province.
Every month or every year, no fixed date
| What | When | Details |
|---|---|---|
| Payroll remittances to the CRA (regular remitters) | Every month, by the 15th | Income tax, CPP contributions and EI premiums you deduct, plus your share of CPP and EI, must reach the CRA by the 15th of the month after the month you paid your employees. Due dates follow the pay day, not the pay period. For example, deductions from pay you gave on 29 January 2027 are due by 15 February 2027. New employers are regular remitters. When a due date falls on a Saturday, Sunday or a public holiday the CRA recognizes, your payment is on time if the CRA receives it by the next business day. Source |
| Payroll remittances to the CRA (quarterly and accelerated remitters) | On the schedule the CRA gives you | Quarterly remitters (small employers with an average monthly withholding under $3,000 and a perfect compliance history) remit by 15 April, 15 July, 15 October and 15 January. Accelerated threshold 1 remitters (average monthly withholding of $25,000 to $99,999.99) remit by the 25th for pay from the 1st to the 15th of a month, and by the 10th of the next month for pay from the 16th to the end of the month. Accelerated threshold 2 remitters ($100,000 or more) remit within 3 working days after the 7th, 14th, 21st and last day of each month, electronically or at a Canadian financial institution. The next business day rule for weekends and holidays applies. Source |
| Record of Employment (ROE) | Each time an employee has, or is expected to have, 7 consecutive days with no work and no insurable earnings | Electronic ROE, weekly, biweekly or semi-monthly pay: within 5 calendar days after the end of the pay period in which the interruption happens. Electronic ROE, monthly pay: the earlier of 5 calendar days after the end of the pay period or 15 calendar days after the first day of the interruption. Paper ROE: within 5 calendar days of the first day of the interruption, or the day you learn of it. Keep your copy for 6 years. Source |
| Regular pay days | Every pay period | Set a regular pay period and a regular pay day. The official guide does not state a maximum interval. Source |
| Final pay when an employee leaves | Each time employment ends | The later of 7 days after employment ends or the employee's next regular pay day. Plan the Record of Employment at the same time. Source |
| Pay and other details in job postings (25 or more employees) | Every public job posting | State the expected pay or a pay range (no wider than $50,000 a year; not required if pay is over $200,000). Say whether the job is an existing vacancy and whether AI is used to screen or select applicants, and do not require Canadian experience. Keep postings and application forms for 3 years after the posting ends. Source |
| Tell interviewed applicants the outcome (25 or more employees) | Within 45 days of each interview | Tell each applicant you interviewed whether a hiring decision has been made. Source |
| Basic terms in writing for new hires | Before each new hire's first day | Since 1 July 2025, give new employees their basic terms of employment in writing before they start. Source |
Terms on this page: Public holiday pay · Payroll remittance · T4 slip · T4 Summary · Workers' compensation (WCB) · Employer health tax (payroll tax) · Minimum wage · Record of Employment (ROE)
Related free tools
- Harassment policy rules and free template for Ontario
- Guide to hiring seasonal and temporary foreign workers
- Employment standards by province
- WCB premium calculator
Questions
What are the public holidays in Ontario in 2027?
There are 9: New Year's Day (1 January), Family Day (15 February), Good Friday (26 March), Victoria Day (24 May), Canada Day (1 July), Labour Day (6 September), Thanksgiving Day (11 October), Christmas Day (25 December) and Boxing Day (26 December).
Is the Civic Holiday a paid public holiday in Ontario?
No. The Civic Holiday (2 August 2027) is not a public holiday under the Employment Standards Act, so you do not have to give it. The same goes for Easter Monday and Remembrance Day. You can choose to give these days.
Christmas Day and Boxing Day fall on a weekend in 2027. What do I owe?
Both are still public holidays. If a public holiday falls on a day that is not normally a working day for the employee, give them another working day off as a substitute holiday and pay public holiday pay for it. The substitute day must be within 3 months after the holiday, or up to 12 months after if the employee agrees electronically or in writing. Before the holiday, give the employee a written statement of the holiday and the substitute day. Instead of a substitute day, you can pay public holiday pay for the holiday if the employee agrees electronically or in writing. For example, Priya works Monday to Friday at a 6-person print shop in Guelph, so she is owed 2 substitute days off with public holiday pay for Christmas Day and Boxing Day 2027, unless she agrees to take the pay instead.
When does the minimum wage change in Ontario in 2027?
It is scheduled to change on 1 October 2027, with the amount published by 1 April. The rate is $17.95 an hour (since 1 October 2026).
Official sources
- Ontario, Your guide to the Employment Standards Act: public holidays
- Ontario, Your guide to the Employment Standards Act: minimum wage
- Ontario, Your guide to the Employment Standards Act
- Canada Revenue Agency, Employers' Guide: Filing the T4 slip and Summary (RC4120)
- Canada Revenue Agency, Employers' Guide: Payroll deductions and remittances (T4001)
- Employment and Social Development Canada, 2027 Employment Insurance premium rate
- Service Canada, how to complete the Record of Employment (ROE) form
- Ontario, Employer Health Tax (EHT) guide
- WSIB, questions and answers: reconciliation
General information for Canadian employers, not legal advice. Dates were checked against the official sources listed on 5 November 2026. Governments change dates and rates, and some deadlines move when they fall on a weekend or holiday, so confirm with the agency before you rely on a date.
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