Overview

• What: Proposed amendment to the assessable payroll practice directive to clarify how tips and gratuities are treated for payroll reporting purposes
• Who: All B.C. employers whose workers may receive tips or gratuities, including, but not limited to, foodservice, hospitality, taxi and ride-hail, local delivery, esthetic services including hair salons, and pet grooming
• Why: To ensure fairness for all employers, ensure consistent reporting, and clarify the existing practice directive language
• How: To register, see the registration information below
• Key topics: Tips, Gratuities, Assessable payroll, Employer, Practice directive

Summary

WorkSafeBC is updating the language in the assessable payroll practice directive to better explain how tips and gratuities should be treated when employers report on payroll. This proposed change does not create new obligations for employers; it seeks to further define the scope and clarify guidance that has been in place since 2010. The proposed changes align with other jurisdictions throughout Canada, such as Alberta and Ontario. The goals of this update are to:

• Support consistent reporting of tips and gratuities in assessable payroll
• Clarify what makes tips “verifiable”
• Help employers understand their responsibilities more clearly

We are hosting engagement sessions during the last two weeks of June. These sessions will be hosted online, and employers can register to attend. Sessions are specific to each employer’s classification unit. Please confirm your classification unit (CU) by reviewing the list below.

These sessions are also open to employers whose workers don’t receive tips, but are in the same classification unit as those who do, as well as to workers who want to learn about the proposed update.

Registration: To register, complete and submit this short form. Once registered, you will receive a placeholder calendar invitation from Stakeholder Relations. Additional details of how to join will be shared via email prior to the session.

Session dates and times (PDT):

• Hospitality — Food and Beverage: Tuesday, June 17, 1–2 p.m.
• Hospitality — Other: Thursday, June 19, 1–2 p.m.
• Ride-Hail (including app-based) and Local Delivery: Thursday, June 26, 9:30–10:30 a.m.
• Health, Wellness, Beauty, Pets: Thursday, June 26, 1–2 p.m.

How will this affect you?

If your workers receive tips or gratuities as part of their employment, this update will help you understand how to accurately report them in assessable payroll.

How you can share your feedback

We encourage you to register and participate in a session so your insights, and any concerns specific to your industry, can help shape the final guidance. Ahead of the session, we also recommend reviewing the material below.

If you have questions, would like more information, or would like to share your feedback before or after the session (whether or not you are able to attend), click on the “Share your feedback” button on this page. Feedback will be accepted until 4:00 p.m. on Thursday, July 31, 2025.

How your contributions make a difference

Your input will help ensure the assessable payroll practice directive is clear, consistent, and practical. We want to hear from you so we can improve this directive and support employers across all sectors.

Learn more

Review the proposed amendments and the current practice directive:

• Proposed amendments to Assessment Practice Directive 5-245-2(A). The additional language can be seen highlighted in yellow in Appendix A (page 18) and Appendix B (page 19).
• Current Assessment Practice Directive 5-245-2(A) — Assessable payroll

The following FAQs address commonly asked questions:

• Tips and assessable payroll: Frequently asked questions (General)
• Tips and assessable payroll: Frequently asked questions (Restaurants)