A wage subsidy provides financial reimbursement to eligible employers who hire eligible students. Through the Student Work Placement Program (SWPP), employers may receive funding to help cover the cost of hiring post-secondary students in eligible Work-Integrated Learning (WIL) placements.

A wage is defined as the gross salary. Wages include all remuneration paid before deductions, such as:

• Regular wages
• Overtime pay
• Vacation pay
• Commissions
• Taxable benefits or allowances