Gross wages refers to the total amount of money given in exchange for work, before deductions and withholdings. Gross wages is the amount earned before source deductions and other withholdings are made.

Gross wages include, in particular:

• wages and bonuses paid
• overtime paid or replaced by leave
• indemnities for statutory holidays and annual vacation
• tips attributed and reported
• performance bonuses
• commissions, including those paid during vacation
• the termination indemnity
• days of absence for illness taken or paid
• the redistribution of profit-sharing paid
• employee participation in benefits paid
• the transportation allowance
• the meal allowance
• the value of the benefit for an automobile made available to the employee
• the RRSP paid by the employer and which is indicated on the statements for income tax purposes
• the bonus due by a third party, but paid by the employer, and any other taxable allowance paid by the employer
• the compensatory indemnity for the 3rd week of vacation that was not taken
• the tax-free allowance paid to volunteer firefighters

Gross wages do not include:

• the reimbursement of expenses upon presentation of supporting documents
• profit-sharing redistribution under a deferred employee profit-sharing plan (DPSP)
• the employer’s contributions to a defined contribution registered pension plan (DCRPP)
• the employer’s contribution to an employee’s retirement savings plan (RRSP), but which does not appear on the employment records for tax purposes (RRSP cashable only at retirement)
• the employee’s participation in the purchase of the employer’s shares
• compensation from the CNESST, the Société de l’assurance automobile du Québec (SAAQ), employment insurance or private salary insurance