For Clean Tech and Natural Resources internships, the subsidy covers employer charges including the Canada Pension Plan (CPP), Employment Insurance (EI) and vacation pay. Employers may choose to pay out the 4% in lieu of vacation or to offer vacation within the contract.

Should employers wish to provide paid vacation days, they will need to ensure that the intern still completes the minimum length of the internship.

Payroll premiums cannot be reimbursed (i.e. overtime), shift differentials and any reimbursement or benefit conferred in lieu of salaries or wages (I.e. bonuses, travel, cellphone, etc.)