Statutory Holiday and Overtime

by Benjamin
(kitchener Ontario)

Remembering

Here is how I record when someone works on a Statutory Holiday. I first calculate their Statutory holiday. we will say 6 hours @ $12.00 per hr.

Hours actually worked: 31
Statutory Hours worked = Overtime = 5
Statutory Holiday = 6

My question is would you record the overtime under Overtime wages or would you record it under Employee Benefits Statutory Holiday?

I have been recording the expenses on the income statement as:

Wages: 372.00
O.T. wages: 90.00
Stats: 72.00

There has been some debate that maybe I should be recording the O.T. under Stats rather then O.T. Wages because the O.T. was given due to working the Stat.

What do you think?