Summary of Issue: Bonuses And Gratuities

Decision 53706 Full Text of Decision 53706

Claimant recieved $1,500 upon termination of his employment as he was leaving the parish. Claimant argued that the payment was in the form of a gift and that it should not be considered as earnings from his employment. Argument dismissed by Umpire. The payment of the gift was related to the employment, it required approval from the congregation, it was paid in the form of a bonus or severance pay and considered as income for purpose of income tax.

Decision 40806A Full Text of Decision 40806A

Christmas bonus was payable to clmts each December with eligibility based upon number of working hours in the preceding 52 week period. Umpire ruled that bonus should be allocated to the period in which services were performed because there is a direct link between the entitlement to the money and the hours worked by clmts.

Decision 24815 Full Text of Decision 24815

Held that the Christmas and New Year bonus be allocated pursuant to ss. 58(4) to the period for which it was payable and that the Board erred in allocating the bonus pursuant to the YU decision stating that the monies were conditional upon the employees' return to work.

Decision 17145 Full Text of Decision 17145

Refer to: A-0384.89

Decision A-0384.89 Full Text of Decision A-0384.89

There was no legal obligation on the part of the employer to pay the bonus. It was a gratuitous payment and was never, in the legal sense of the word, payable. Ss. 58(10), therefore, had no application. It refers only to earnings payable. Ss. 58(9) applies.

Decision 14926 Full Text of Decision 14926

The collective agreement provides for 7% yearly bonus in lieu of statutory holidays. Use of "bonus" not determinative of true nature in the sense of something paid as gratuitous gesture. Employer contractually obliged to make payment as compensation in lieu of statutory holidays.

Decision 13651 Full Text of Decision 13651

An annual Christmas bonus paid one week prior to the commencement of claimant's maternity leave was not paid "at the time of or in contemplation of the separation" under reg. 58(9) and must be allocated to the week in which it was received.

Decision 13149 Full Text of Decision 13149

A bonus relates to amounts paid in circumstances in which there is no legal obligation to pay. It is similar to a gratuity, something extra, a gift. The fact that the employer calls an amount paid a bonus, instead of commission or wages, does not changeits nature.