Glorious Florists is a floral supply company with offices and boutiques in Ontario and Québec. The organization started operations in 1992 and currently has an approximate annual payroll of $12,000,000 in each jurisdiction.

The organization is considering terminating the employment of five employees in each jurisdiction. To assist with forecasting the budget for the balance of the year, Abigail Adu, the Director of Finance has asked you, as the Payroll Supervisor, to provide her with the details on all legislated payments on termination of employment required for each jurisdiction. In addition to the required payments on termination, include any employer costs related to the employees' statutory deductions.

Ontario and Québec are two provinces in Canada. While terminating the employees in Ontario, the Employment Standards Act of 2000 must be followed to the point.

To begin with, all employees are entitled to a notice in advance. The notice period depends on the period of employment of the employee. The older the employee is, more will be their notice period as compared to fairly recent joined employees. Both the provinces have different notice periods.

Next, the termination fee must be decided for each employee as per their current pay and their experience.

The welfare and health benefits must also be covered in the termination fee.

The severance pay is also very important while terminating employment.

Severance Pay is part of retiring allowance, as there is no additional expense for the employer as there are no Canada Pension Plan or Employment Insurance requirements. It is not required in the jurisdiction of Quebec.