The final quarter of the year is when compliance gaps become visible. Ontario employers who take time to conduct a structured year-end review avoid the January scramble of catching up on missed obligations and expired deadlines. This checklist covers the areas that matter most.
Employment Standards Act review
Statutory holiday scheduling
Confirm your holiday schedule for the coming year is accurate and communicated. Ontario’s nine public holidays each carry specific rules around eligibility, premium pay, and substitute days. Common mistakes include miscalculating premium pay for employees who work on a holiday and failing to provide proper substitution agreements in writing.
Overtime and hours of work
Review overtime tracking records for accuracy. Confirm that any excess hours agreements are current and properly documented. If your organization uses averaging agreements, verify they have not expired and are correctly filed.
Vacation entitlements
Employees with five or more years of service are entitled to three weeks of vacation and six percent vacation pay. Year-end is the time to verify that upcoming entitlement changes are reflected in your systems and that outstanding vacation balances are addressed.
Termination and severance thresholds
Review your headcount and payroll totals. Ontario’s severance pay obligation applies to employers with a payroll of $2.5 million or more. If your organization has grown during the year, you may have crossed this threshold.
Occupational Health and Safety Act compliance
JHSC or health and safety representative
Confirm your Joint Health and Safety Committee membership is current and meetings are documented. If your workforce has changed in size, verify you still meet the OHSA threshold requirements for committee composition.
Training records
Review training completion records for all mandatory health and safety training, including WHMIS, workplace violence and harassment prevention, and any sector-specific requirements. Identify employees with expired or incomplete training and schedule renewals before year-end.
Workplace inspections
Verify that required workplace inspections have been completed on schedule throughout the year. If inspections have been missed or recommendations remain unaddressed, prioritize completing them before year-end.
Incident tracking
Review your incident and near-miss records for the year. Identify any patterns that require corrective action and confirm that all required Ministry of Labour notifications were filed within the prescribed timelines.
Pay equity maintenance
Pay equity is not a one-time compliance exercise. Ontario employers with 10 or more employees must maintain pay equity as their workforce evolves.
- Review whether new positions created during the year have been properly classified and evaluated
- Confirm that pay adjustments, promotions, and restructuring have not introduced new gender-based pay gaps
- Document your maintenance review process and findings
Policy updates
Annual policy review
Identify policies due for review or update based on legislative changes, organizational changes, or operational experience. Priority areas for this year include:
- Workplace harassment and violence policies — confirm they reflect current OHSA requirements
- Disconnecting from work policies — required for employers with 25 or more employees
- Electronic monitoring policies — required for employers with 25 or more employees
- Remote and hybrid work policies — update to reflect current arrangements and expectations
Employee handbook distribution
If policies have been updated, ensure updated versions are distributed and that employees acknowledge receipt. Outdated handbooks create risk when policies need to be enforced.
Workforce planning
Headcount and budget review
Review current headcount against operational needs. Identify positions that need to be filled, roles that may be restructured, and any anticipated reductions. If terminations are planned, ensure proper notice or pay-in-lieu calculations are prepared.
Compensation review
Year-end is the natural time to review compensation against current market data and internal equity standards. Document the rationale for any adjustments and communicate changes to affected employees before the new year.
Leadership takeaway
A structured year-end compliance review is one of the most cost-effective risk management practices available to Ontario employers. The items on this checklist are not discretionary — they are legal obligations that carry real consequences when missed. Completing them now protects your organization and sets a solid foundation for the year ahead.
