Labour income, comprising wages and salaries and supplementary labour income, is defined as all compensation paid to employees. Earnings received by self-employed persons or working owners of unincorporated businesses are not included in labour income. Wages and salaries is an aggregate of many types of payments made to employees. In addition to regular remuneration, it includes directors’ fees, bonuses, commissions, gratuities, income in kind, taxable allowances, retroactive wage payments and stock options. Wages and salaries are estimated on a gross” basis, that is, prior to deductions for employees’ contributions to income tax, employment insurance, pension funds etc. Supplementary labour income, which is defined as payments made by employers for the future benefit of their employees, comprises employer contributions to employee welfare, pensions, workers compensation and employment insurance.
Canada & provinces
Statistics Canada Open Data License: http://www.statcan.gc.ca/eng/reference/licence