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Payroll Services · Retail Stores · Licensed CPA Ontario

Payroll Services for Retail Stores

Retail payroll runs on moving parts most software leaves to you: the right minimum wage for each worker, holiday premium pay when you open on stat days, part-time and seasonal staff, and a Record of Employment every time someone leaves. All handled by a licensed CPA.

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Wagepoint Payroll Partner
Holiday & Overtime Right
Premium pay and 44-hour overtime handled correctly
Seasonal & Part-Time
Rush-season staff set up and wound down cleanly
ROEs Filed On Time
Every departure reported within five days

Retail Payroll Is Where the ESA Gets Complicated

A retail store rarely runs one simple payroll. You have full-time staff, part-timers, students, and a wave of seasonal hires at the busiest time of year, each entitled to the right minimum wage. You open on public holidays, which triggers premium pay and substitute days. Hours swing week to week, so overtime after 44 hours has to be watched. And retail turnover means a Record of Employment due every time someone moves on.

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Gondaliya CPA team

Our Retail Store Payroll Services

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Correct Minimum Wage

The right rate applied to every worker, general or student, and updated automatically each October 1.

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Pay Run Processing

Weekly, biweekly or semi-monthly runs on Wagepoint. Variable hours for part-time and casual staff handled cleanly.

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Holiday & Overtime Pay

Public holiday pay to the ESA four-week formula, premium pay when open, overtime after 44 hours.

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Seasonal Staffing

Rush-season hires set up, run through the peak and offboarded with correct final pay and Records of Employment.

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Source Deductions

Income tax, CPP and EI withheld and remitted to the CRA by the 15th of every month. Never late.

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ROEs & T4 Filing

A Record of Employment within five days of every departure, and T4 slips filed by the February deadline.

Retail Payroll by a Licensed CPA

Every part of retail payroll handled correctly, from the right rates to year-end slips. All fees include HST.

1

Minimum Wage by Worker

Retail can carry more than one minimum wage in the same store. We apply the right one to each.

  • General staff, full-time, part-time and casual, at $17.60 per hour, rising to $17.95 on October 1, 2026.
  • Students under 18 working 28 hours a week or less during the school year at $16.60 per hour.
  • Students over 28 hours or during school breaks moved to the general rate automatically.
  • Tips kept separate, since they do not count toward the minimum wage.
  • Commission and piece-rate staff confirmed to earn at least the minimum per hour worked.
2

Public Holiday Pay When Open

Retail works the holidays other businesses close for. This is the most error-prone pay of all.

  • Public holiday pay calculated as the four-week wages divided by 20, per employee.
  • Premium pay at 1.5 times the regular rate for hours actually worked on the holiday.
  • Substitute day off tracked and taken within the allowed window where chosen.
  • Every eligible employee earns holiday pay, including part-time and seasonal, with no minimum service.
  • All nine Ontario public holidays handled correctly, not paid as a flat regular day.
3

Part-Time, Casual & Seasonal

A flexible workforce, every one of them an employee with full entitlements.

  • All part-time, casual and seasonal staff on payroll with income tax, CPP and EI withheld.
  • Full general minimum wage from the first hour, no lower part-time rate.
  • Vacation pay at 4 percent earned on every hour worked.
  • Public holiday pay with no minimum service period to qualify.
  • Record of Employment filed within five days when a seasonal worker leaves.
4

Overtime & Multiple Rates

Long holiday weeks and staff who work two roles are where overtime errors hide.

  • Overtime at time and a half after 44 hours in a work week, not 40.
  • Staff working two roles at two rates have overtime on the weighted average.
  • Long rush-season weeks watched so overtime is caught before it is missed.
  • Salaried floor staff confirmed to still receive their overtime entitlement.
  • Hours tracked accurately each period so the pay and overtime are correct.
5

High-Turnover Payroll & ROEs

Retail turnover means constant onboarding, terminations and Records of Employment.

  • New hires set up quickly, ahead of a seasonal ramp where needed.
  • Terminations processed with correct final pay and vacation payout.
  • Record of Employment filed within five days of the interruption of earnings.
  • Late or backlogged ROEs brought current so former staff are not held up on EI.
  • Staff discounts and taxable benefits reported correctly on payroll and the T4.
6

Remittances & Year-End Slips

Tight retail margins leave no room for avoidable penalties.

  • Income tax, CPP and EI, plus employer shares, remitted by the 15th of the following month.
  • Late remittance penalties from 3 percent to 10 percent avoided entirely.
  • Employer Health Tax remitted once payroll exceeds the exemption threshold.
  • WSIB premiums calculated and reconciled where coverage applies.
  • T4 slips and the summary filed by the February deadline, seasonal staff included.

Free Retail Store Payroll Consultation

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Case Studies

Holiday Premium Pay Corrected

A store had been paying staff a flat regular day for public holidays worked, missing the premium pay and substitute-day entitlements. We corrected the calculations to the ESA four-week formula plus premium, cleared the shortfall, and set it to run automatically each holiday. The figures here are illustrative of the work we do, not a specific client file.

Holiday pay brought into compliance

Seasonal Rush Staffed Cleanly

A retailer tripled its headcount for the winter rush and had no clean way to onboard and offboard the seasonal team. We set up the seasonal staff on payroll, ran the peak, then processed terminations with correct final pay and ROEs at season end. The figures here are illustrative of the work we do, not a specific client file.

Seasonal payroll run start to finish

Minimum Wage Update on Time

A multi-store retailer risked missing the October 1 minimum wage increase across dozens of part-time staff. We updated every affected rate on the effective date so no employee was underpaid and no back-pay exposure arose. The figures here are illustrative of the work we do, not a specific client file.

Rate change applied on day one

ROE Backlog Cleared

A store with high turnover had fallen behind on Records of Employment, delaying former employees' EI and flagging its account. We filed the outstanding ROEs, brought the process current, and set up on-time filing within the five-day window going forward. The figures here are illustrative of the work we do, not a specific client file.

ROEs current and on schedule

Which Minimum Wage Applies to Each of Your Staff

Retail is one of the few sectors where more than one minimum wage can apply in the same store. Getting the rate right for each worker is where compliance starts.

WorkerRate (Oct 1, 2025 to Sept 30, 2026)Notes
General staff (full-time, part-time, casual)$17.60 per hourRises to $17.95 on October 1, 2026
Student under 18, 28 hours/week or less during school year$16.60 per hourAll three conditions must be met at once
Student working over 28 hours, or during school breaks$17.60 per hourGeneral rate applies, not the student rate
Servers and staff receiving tips$17.60 per hourTips are separate and do not count toward the minimum
Commission or piece-rate staff$17.60 per hour equivalentMust still earn the minimum per hour worked

When in doubt, the general rate applies. The student rate is narrow, three conditions at once, and defaults to the general rate the moment any one fails. And the rate changes every October 1, not January, which catches retailers who budget by calendar year. We apply the right rate to each worker and update it on the effective date. See our payroll services.

Public Holiday Pay When Your Store Stays Open

Retail works the holidays other businesses close for, and that makes public holiday pay one of the most error-prone parts of a store's payroll. Public holiday pay is not a normal day's wage. It is the employee's total regular wages in the four work weeks before the holiday, divided by 20, and every eligible employee earns it, including part-time and seasonal staff, with no minimum period of service.

If an employee actually works the holiday, they are generally entitled to that public holiday pay plus premium pay at 1.5 times their regular rate for the hours worked, or their regular rate plus a substitute day off with public holiday pay. The substitute day has to be tracked and taken within the allowed window. Ontario has nine public holidays a year, so for an open-every-holiday retailer this is a recurring calculation we handle for you.

You cannot swap a holiday for a vacation day. Public holiday pay and vacation pay are separate ESA entitlements, and paying one does not satisfy the other. Just paying a regular day for a worked holiday is the single most common retail payroll error. We apply the correct formula and premium every time.

Part-Time, Casual and Seasonal Staff

Retail runs on a flexible workforce, and every one of them is an employee with full entitlements. Fewer hours does not mean fewer rules.

QuestionThe Answer for Part-Time and Seasonal Staff
On payroll?Yes, income tax, CPP and EI withheld, T4 at year end
Minimum wage?Full general rate from the first hour, no lower part-time rate
Vacation pay?Yes, 4% of gross earned on every hour worked
Public holiday pay?Yes, no minimum service period to qualify
Record of Employment on leaving?Yes, filed within five days of the interruption of earnings

Seasonal does not mean off the books. A holiday-rush hire has the same core entitlements as a permanent employee, and the ROE obligation when they leave is the same. We set up your seasonal team, run the peak and process the departures cleanly so nothing is missed at year end.

ESA Rules and CRA Remittances for Your Store

Beyond the retail-specific points, the core Employment Standards Act and CRA remittance rules apply in full. These are where day-to-day payroll errors happen.

ObligationThe RuleWhy It Trips Retailers Up
OvertimeTime and a half after 44 hours in a weekLong holiday-season weeks push staff past 44 fast
Multiple ratesOvertime on the weighted average of the ratesStaff working two roles at two rates are easy to miscalculate
Vacation pay4% of gross under 5 years, 6% after 5 yearsVacation pay and vacation time are two separate duties
Remittance timingBy the 15th of the following month for monthly remittersInterest compounds daily from the due date, no grace period
Record of EmploymentFiled within five days of an interruption of earningsHigh retail turnover means frequent ROEs
Year-end slipsT4 with summary by the February deadlineSeasonal staff must all be captured on the slips

What Our Retail Store Payroll Service Includes

Everything from the right rates to year-end slips, on a flat monthly fee. No hourly billing. All fees include HST.

IncludedWhat We Do
Correct rates for every workerWe apply the right minimum wage to each employee and update it every October.
Payroll setup and processingWe open your CRA payroll account if needed and run every pay cycle on Wagepoint.
Holiday and overtime payWe calculate public holiday pay, premium pay and 44-hour overtime correctly.
Seasonal onboarding and ROEsWe set up seasonal staff and file every Record of Employment on time.
Source deductions and remittancesWe withhold income tax, CPP and EI and remit to the CRA on time each month.
EHT, WSIB and year-end slipsWe remit EHT and WSIB where they apply and file T4 and the summary by February.

Why Choose Gondaliya CPA for Retail Payroll?

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Retail Payroll Expertise

Minimum wage tiers, holiday premiums and seasonal staff handled correctly, not left to you.

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Licensed CPA Ontario

A certified CPA team stands behind every pay run and every slip.

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Flat Monthly Fee

All fees including HST, no hourly billing, no year-end slip surprises.

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Fully Remote

Payroll delivered through our secure portal, wherever your stores are.

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Transparent Flat-Fee Retail Payroll Pricing

ServiceFeeFrequencyDetails
Payroll Setup & Rate ReviewFREEOne-timeCorrect rates confirmed for every worker and CRA payroll account opened with your first engagement.
Single-Store PayrollQuoted upfrontMonthlyFull-time and part-time staff, full source deductions and remittances.
Multi-Store PayrollQuoted upfrontMonthlyConsolidated payroll across locations with the correct rates for each.
Seasonal Payroll RampQuoted upfrontSeasonalOnboarding, peak-season pay runs and end-of-season ROEs.
Year-End T4 FilingIncludedAnnualAll slips and the summary filed by the February deadline.

All fees include HST, so the number quoted is the number you pay. Payment is by Interac e-Transfer to info@gondaliyacpa.ca with auto-deposit enabled and the security question set to Not Applicable. Please use our pricing calculator for an exact figure.

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Retail Store Payroll: Cities We Serve

Licensed CPA payroll for retail businesses across Ontario, delivered virtually.

TorontoMississaugaBramptonScarboroughEtobicokeNorth YorkMarkhamVaughanOttawaAll of Ontario

Frequently Asked Questions

What is the current Ontario minimum wage for my retail staff?
The general minimum wage is $17.60 per hour, in effect from October 1, 2025 to September 30, 2026, and it rises to $17.95 on October 1, 2026. It applies to full-time, part-time and casual retail staff alike. We build the current rate into every pay run and update it automatically when it changes each October.
Do I have to pay my part-time and casual staff minimum wage?
Yes. Part-time, casual and seasonal retail employees are all entitled to at least the general minimum wage from their first hour, the same as full-time staff. There is no lower rate for working fewer hours. We make sure every hourly worker is at or above the correct rate.
Is there a lower minimum wage for students in my store?
Only in a narrow case. The student rate of $16.60 per hour applies to employees under 18 who work 28 hours a week or less during the school year, all three conditions at once. During summer and school breaks, or over 28 hours, they get the full general rate. We apply the right rate to each young worker.
How do tips work for payroll in a retail store?
Tips are separate from wages and do not count toward minimum wage, so you cannot use tips to top an employee up to the minimum. Wages must independently meet the minimum, with tips on top. Where you pool or distribute tips, we account for them correctly on payroll.
When does overtime apply to my retail employees?
In Ontario, overtime is time and a half after 44 hours in a work week, not 40. The overtime rate applies to the regular rate and excludes tips and most bonuses. Retail schedules with long weeks around holidays are where this bites. We calculate overtime correctly on every pay run.
How is public holiday pay calculated for retail staff?
Public holiday pay is the total regular wages in the four work weeks before the holiday, divided by 20. If the employee works the holiday, they generally get that public holiday pay plus premium pay at 1.5 times their rate, or a substitute day off. There is no minimum service period to qualify. We apply the formula for each holiday.
My store is open on holidays. How do I pay staff who work them?
An employee who works a public holiday is generally entitled to public holiday pay plus premium pay at 1.5 times their regular rate for the hours worked, or their regular rate plus a substitute day off with public holiday pay. Retail commonly works holidays, so this comes up often. We handle the calculation and the substitute-day tracking.
Do seasonal holiday-rush staff go on payroll?
Yes. Seasonal and temporary retail staff are employees on payroll with income tax, CPP and EI withheld and a T4, just like permanent staff. They also earn vacation pay and can qualify for public holiday pay. We set up and wind down seasonal payroll cleanly each year.
How does vacation pay work for retail employees?
Vacation pay is 4% of gross for employees with less than five years of service, rising to 6% after five years, and it is earned on every hour worked, including by part-time and seasonal staff. Vacation pay and vacation time are separate obligations. We calculate and track both.
When are my retail payroll remittances due to the CRA?
Most retailers are monthly remitters, so the income tax, CPP and EI withheld in a month, plus the employer shares, are due by the 15th of the following month. Interest compounds daily from the due date with no grace period. We track your schedule and remit on time as part of each run.
What happens if I miss a payroll remittance deadline?
The CRA charges a penalty starting at 3% and rising to 10% the later the remittance is, plus daily compounding interest, and repeated lateness escalates it. With tight retail margins, this is avoidable cost. We remit on your behalf as part of each pay run so the deadline is never missed.
Do you handle multiple pay rates for the same employee?
Yes. A retail employee who earns different rates for different roles in the same week has overtime calculated on the weighted average of those rates. This is easy to get wrong by hand. We configure the rates so the pay and overtime are correct automatically.
Can I schedule staff across multiple store locations?
Yes. We consolidate payroll across your locations, keep the correct rates and rules for each, and give you one clean set of T4s at year end. Multi-store retail payroll is well within scope. See our payroll services.
Do you file T4 slips for my retail staff?
Yes. We prepare and file the T4 slips for all your employees, permanent, part-time and seasonal, with the T4 Summary to the CRA by the February deadline. Accurate slips keep you clear in a CRA review.
What payroll software do you use for retail?
We run payroll on Wagepoint, which calculates deductions at current CRA rates, tracks your remittance schedule and submits on your behalf, and syncs to QuickBooks Online or Xero. You get direct deposit, digital pay stubs and a clean audit trail without touching the calculations each cycle.
How much does retail payroll cost?
We quote an exact flat monthly fee upfront based on your number of employees and pay frequency, with no hourly billing, and all fees include HST. There are no per-slip surprises at year end. Please use our pricing calculator for an exact figure.
Do you file WSIB and Employer Health Tax for retail stores?
Yes where they apply. Ontario Employer Health Tax applies once your payroll exceeds the exemption threshold, and WSIB may apply depending on coverage. We calculate and remit both alongside your regular payroll. These are employer costs, separate from what is withheld from staff.
How do I handle high staff turnover in retail payroll?
Retail turnover means frequent onboarding, terminations and Records of Employment. We set up each new hire, process terminations with the correct final pay and vacation payout, and file the ROE within the required five days. High turnover is routine for us, not a scramble.
What is a Record of Employment and when do I file it?
An ROE is required whenever an employee has an interruption of earnings, such as leaving or being laid off, and it must be filed electronically within five calendar days of the end of the pay period. Late ROEs delay your former employee's EI and flag your account. We file every ROE as part of your payroll.
Do you handle statutory deductions for commission-based retail staff?
Yes. Commission and draw-against-commission pay is employment income subject to income tax, CPP and EI, and the employee must still earn at least minimum wage per hour worked. We track the hours and commissions and apply the correct deductions.
What if the CRA reviews my retail payroll?
We can help. A payroll review checks that you withheld and remitted the correct income tax, CPP and EI, reconciled your wage records to the T4s, and reported taxable benefits. We prepare the reconciliations, respond to the CRA and correct any gaps. See our CRA audit resolution services.
Do you account for staff discounts and taxable benefits?
Yes. Where a retail staff discount or other benefit is taxable, we include the correct amount on payroll and the T4, and where it is not, we leave it out. Getting the taxable-benefit treatment right avoids a reassessment. We handle the calculation for you.
Can you catch up a store that is behind on payroll?
Yes. If remittances are late, slips are unfiled, or ROEs were missed, we bring the payroll current, file the outstanding slips and remittances, and where relief is available, pursue it. See our CRA support.
How do bonuses get taxed for retail staff?
Bonuses and incentive pay are employment income subject to income tax, CPP and EI, but the withholding is calculated using the CRA's bonus method rather than the regular tables. We apply the correct method so the deductions are accurate and the employee is neither over nor under withheld.
Do the minimum wage changes each October affect my payroll?
Yes, and the timing catches many retailers off guard because it changes on October 1, not January 1. Any staff at or near minimum wage must be moved to the new rate on that date. We update the rates automatically so you are compliant from day one of the new rate.
How quickly can you set up payroll for my store?
Once we have your employee details, business number and payroll account, setup typically takes a few business days. If you do not yet have a CRA payroll account, we open one for you. We aim to have you ready for your next pay period, including ahead of a seasonal ramp-up.
Do you serve retail stores outside Toronto?
Yes. We are a licensed Ontario CPA firm serving retail businesses across Ontario and Canada, virtually. Payroll is delivered entirely through our secure portal, so your location is never a constraint.
Is my store too small for professional payroll?
No. Even a single-location shop with a few part-time staff benefits, because the minimum wage, holiday pay, overtime and remittance rules apply regardless of size, and the penalties for getting them wrong do not scale down. Small stores are often where holiday-pay errors go unnoticed.
Do you coordinate payroll with my store's bookkeeping and tax?
Yes, and that is the advantage of one CPA firm. Your payroll, bookkeeping and corporate tax all connect, so wages, source deductions and cost of labour flow through consistently. See our payroll services.
How do I get started with retail store payroll?
Please book a free consultation and tell us how many staff you have, your mix of full-time, part-time and seasonal, and your pay frequency. We confirm the correct rates and rules, quote a flat monthly fee, and set up compliant payroll. Book Free Consultation →

Meet Your Retail Payroll Specialists

Sharad Gondaliya, CPA

Sharad Gondaliya, CPA

Founder & Managing Director
Gondaliya CPA Professional Corporation

Sharad advises retail businesses on payroll compliance, minimum wage tiers, holiday pay and seasonal staffing.

Vandana Goel, CPA

Vandana Goel, CPA

Senior Accountant
Gondaliya CPA Professional Corporation

Vandana runs payroll processing, source deductions, remittances, ROEs and year-end T4 filing for retail clients.

What Our Clients Say

1300+ five-star reviews from business owners across Ontario and Canada.

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Retail Payroll Has Too Many Moving Parts to Guess. Let a CPA Run It.

Gondaliya CPA keeps every rate current, calculates holiday and overtime pay correctly, runs your seasonal staff, files your ROEs on time and handles year-end slips, wherever your stores are. Flat monthly fee. All fees include HST.

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