Municipalities & Services
City Of Pickering salaries, 2025
227 people paid $100,000 or more in 2025, as disclosed by Ontario under the Public Sector Salary Disclosure Act, 1996.
People in 2025
227
+9.1% vs 2024
Median salary
$123,584
−0.9% vs 2024
Highest salary
$278,553
Total disclosed
$29.7M
Everyone on the 2025 list
Top 200 of 227
| # | Name | Salary | Benefits | Change |
|---|---|---|---|---|
| 1 | Marisa CarpinoChief Administrative Officer | $278,553 | $13,491 | +$14,198 (+5.4%) |
| 2 | Stan KarwowskiDirector, Finance and Treasurer | $249,762 | $0 | +$26,889 (+12.1%) |
| 3 | Paul BigioniDirector, Corporate Services and City Solicitor | $237,100 | $1,491 | +$9,736 (+4.3%) |
| 4 | Richard HolbornDirector, Engineering Services | $216,957 | $1,491 | +$6,913 (+3.3%) |
| 5 | Kyle BentleyDirector, City Development and Chief Building Official | $205,757 | $1,487 | +$7,714 (+3.9%) |
| 6 | Stephen BoydFire Chief | $203,054 | $8,890 | +$8,367 (+4.3%) |
| 7 | Jennifer EddyDirector, Human Resources | $192,057 | $1,403 | +$11,494 (+6.4%) |
| 8 | Jacqueline FlowersChief Executive Officer/Director of Public Libraries | $189,888 | $1,317 | +$7,372 (+4.0%) |
| 9 | Laura GibbsDirector, Community Services | $189,818 | $1,393 | +$17,591 (+10.2%) |
| 10 | Fiaz JadoonDirector, Economic Development and Strategic Projects | $186,163 | $1,373 | +$11,368 (+6.5%) |
| 11 | Dominic BrownePlatoon Chief | $185,765 | $1,300 | +$3,832 (+2.1%) |
| 12 | Jason YoshidaDeputy Fire Chief | $183,559 | $4,527 | +$6,251 (+3.5%) |
| 13 | Neil MurkarAssociate Solicitor | $177,713 | $703 | +$5,686 (+3.3%) |
| 14 | Nigel RobinsonDeputy Fire Chief | $177,423 | $3,077 | +$9,164 (+5.4%) |
| 15 | Chris CannonPlatoon Chief | $175,589 | $1,300 | +$19,519 (+12.5%) |
| 16 | Susan CasselCity Clerk | $171,697 | $1,263 | +$8,707 (+5.3%) |
| 17 | Harold DavisPlatoon Chief | $171,495 | $1,300 | −$12,369 (−6.7%) |
| 18 | James HalsallDivision Head, Finance | $168,881 | $1,228 | +$8,574 (+5.3%) |
| 19 | Kevin HeathcoteDirector, City Infrastructure | $168,191 | $1,237 | new |
| 20 | Rob SandersonCaptain | $167,648 | $1,292 | −$8,652 (−4.9%) |
| 21 | Catherine RoseChief Planner | $167,165 | $660 | +$5,385 (+3.3%) |
| 22 | Vince PlouffeDivision Head, Facilities Management and Construction | $164,018 | $1,207 | +$13,454 (+8.9%) |
| 23 | Stephen FowldsChief Fire Prevention Officer | $162,387 | $1,300 | +$1,652 (+1.0%) |
| 24 | Michael PalachikPlatoon Chief | $162,127 | $1,300 | +$990 (+0.6%) |
| 25 | Nilesh SurtiDivision Head, Development Review and Urban Design | $161,589 | $1,191 | +$6,547 (+4.2%) |
| 26 | Dale QuaifeDivision Head, Information Technology | $161,588 | $1,191 | +$6,814 (+4.4%) |
| 27 | Paal HelgesenDivision Head, Water Resources and Development Services | $161,061 | $1,177 | +$6,963 (+4.5%) |
| 28 | Kyle MitchellCaptain | $160,865 | $1,292 | −$2,302 (−1.4%) |
| 29 | Raul ApablazaManager, Enterprise Resource Planning and Financial Systems | $158,603 | $1,169 | +$6,492 (+4.3%) |
| 30 | Neil DeloryCaptain | $157,988 | $1,292 | −$1,246 (−0.8%) |
| 31 | Jay CleatorCaptain | $157,733 | $1,274 | +$3,798 (+2.5%) |
| 32 | Matthew LibichCaptain | $154,523 | $1,274 | +$3,471 (+2.3%) |
| 33 | Stephen ParentCaptain | $154,303 | $1,292 | −$9,632 (−5.9%) |
| 34 | Tom DeschampsCaptain | $152,840 | $1,300 | −$1,750 (−1.1%) |
| 35 | Adrian KentishCaptain | $151,552 | $1,292 | +$11,493 (+8.2%) |
| 36 | Bradley GrahamCaptain | $151,547 | $1,300 | −$4,052 (−2.6%) |
| 37 | Susan MarshManager, Accounting Services | $150,388 | $1,109 | +$8,547 (+6.0%) |
| 38 | Chad ArmstrongCaptain | $149,748 | $1,292 | −$600 (−0.4%) |
| 39 | Mark GuintoDivision Head, Public Affairs and Corporate Communications | $149,433 | $1,102 | +$7,661 (+5.4%) |
| 40 | Stephen Heidinga1st Class Firefighter | $148,250 | $1,076 | +$8,398 (+6.0%) |
| 41 | Joel CivelloCaptain | $148,211 | $1,250 | +$13,141 (+9.7%) |
| 42 | Danny PrestChief Training Officer | $148,041 | $1,300 | +$745 (+0.5%) |
| 43 | Nicholas Gucciardi1st Class Firefighter | $147,459 | $1,050 | +$12,162 (+9.0%) |
| 44 | Matthew CurrerManager, Fleet and Roads Operations | $147,063 | $1,081 | +$13,082 (+9.8%) |
| 45 | Catherine BazinetManager, Procurement | $146,458 | $1,081 | +$6,191 (+4.4%) |
| 46 | Carl KolbeManager, Building Services and Deputy Chief Building Official | $146,458 | $1,081 | +$6,191 (+4.4%) |
| 47 | Dan ChambersCaptain | $146,251 | $1,292 | +$1,084 (+0.7%) |
| 48 | Eric Woolley1st Class Firefighter | $146,047 | $1,076 | +$7,724 (+5.6%) |
| 49 | Dean JacobsManager, Policy and Geomatics | $145,112 | $1,068 | +$6,308 (+4.5%) |
| 50 | Wade KrishnanCaptain | $144,983 | $1,292 | −$1,006 (−0.7%) |
| 51 | Irina MarouchkoManager, Water Resources | $144,723 | $1,067 | +$7,508 (+5.5%) |
| 52 | Tim JanssenCaptain | $144,234 | $1,263 | +$4,181 (+3.0%) |
| 53 | Jason LitoborskiDivision Head, Municipal Law Enforcement Services | $143,819 | $1,062 | +$12,900 (+9.9%) |
| 54 | Marilou Mortlock MurrayManager, Community Services Administration | $143,228 | $1,056 | +$3,709 (+2.7%) |
| 55 | Trel SmallwoodCaptain | $143,139 | $1,110 | +$10,129 (+7.6%) |
| 56 | Karen ColemanManager, Recreation Services | $142,675 | $1,056 | +$5,991 (+4.4%) |
| 57 | Kevin PottsCaptain | $142,473 | $1,300 | −$772 (−0.5%) |
| 58 | Anthony JagdeoActing Division Head, Information Technology | $142,229 | $1,046 | new |
| 59 | Deborah WylieManager, Zoning and Administration | $141,773 | $560 | +$6,180 (+4.6%) |
| 60 | James YoungCaptain | $141,395 | $1,977 | −$29,397 (−17.2%) |
| 61 | Shobha OzaDirector, Engagement and Client Experience | $140,011 | $1,221 | +$5,982 (+4.5%) |
| 62 | Man Ho YipManager, Facilities Capital Projects | $138,235 | $1,009 | new |
| 63 | Daniel Todd Behun1st Class Firefighter | $138,234 | $1,076 | +$4,553 (+3.4%) |
| 64 | Robert WatsonFire Prevention Officer | $138,202 | $1,263 | +$2,917 (+2.2%) |
| 65 | David Dufresne1st Class Firefighter | $136,807 | $1,076 | +$5,093 (+3.9%) |
| 66 | Loulseged KahssaySenior Project Manager, Capital Projects | $136,797 | $1,009 | +$33,439 (+32.4%) |
| 67 | Diana PoidaSenior Project Manager, Capital Projects | $136,797 | $1,009 | +$33,439 (+32.4%) |
| 68 | Sean NetheryCaptain | $136,694 | $1,157 | +$3,755 (+2.8%) |
| 69 | Jesse BeaudrowTraining Officer | $136,595 | $1,263 | +$1,279 (+0.9%) |
| 70 | Kyle KavanaghTraining Officer | $136,441 | $1,263 | +$689 (+0.5%) |
| 71 | Lauren GregoryManager, Facilities Maintenance | $136,263 | $994 | +$9,696 (+7.7%) |
| 72 | Muriel OmnesCaptain | $135,988 | $1,102 | −$406 (−0.3%) |
| 73 | Arnold MostertManager, Landscape and Parks Development | $135,966 | $1,002 | +$5,659 (+4.3%) |
| 74 | Patrick Sheridan1st Class Firefighter | $135,905 | $1,137 | +$7,122 (+5.5%) |
| 75 | Soula VoskopoulosManager, Human Resources | $135,693 | $993 | +$5,636 (+4.3%) |
| 76 | Jordan Manganaro1st Class Firefighter | $135,415 | $1,076 | −$855 (−0.6%) |
| 77 | Christopher MooreDirector Corporate Services and Collections | $135,181 | $1,186 | +$4,772 (+3.7%) |
| 78 | Blair CossittForeperson, Roads Operations | $134,559 | $645 | +$17,715 (+15.2%) |
| 79 | Jeff Spurrell1st Class Firefighter | $134,446 | $1,137 | −$6,024 (−4.3%) |
| 80 | Darius Kharazmi1st Class Firefighter | $134,218 | $1,076 | −$9,188 (−6.4%) |
| 81 | Daniel Karlovski1st Class Firefighter | $133,780 | $1,044 | −$3,822 (−2.8%) |
| 82 | Dan FinnManager, Parks and Property | $133,660 | $986 | +$23,835 (+21.7%) |
| 83 | Alison HainesManager, Employee Services | $133,181 | $970 | +$8,065 (+6.4%) |
| 84 | Andrew Niven1st Class Firefighter | $133,057 | $1,076 | +$4,302 (+3.3%) |
| 85 | John Moonlight1st Class Firefighter | $132,913 | $1,044 | −$5,303 (−3.8%) |
| 86 | Darren Smith1st Class Firefighter | $132,826 | $1,076 | +$1,248 (+0.9%) |
| 87 | Kevin AsheMayor | $131,371 | $33,712 | +$2,427 (+1.9%) |
| 88 | Cristina CelebrePrincipal Planner, Strategic Initiatives | $131,086 | $960 | +$6,399 (+5.1%) |
| 89 | Jordan Ritchie1st Class Firefighter | $130,698 | $1,076 | −$8,965 (−6.4%) |
| 90 | Amarpal Randhawa1st Class Firefighter | $130,610 | $1,051 | +$1,835 (+1.4%) |
| 91 | Eric Degeer1st Class Firefighter | $130,572 | $1,137 | +$1,746 (+1.4%) |
| 92 | Jason BekramchandSenior Budget and Financial Analyst | $130,490 | $864 | +$18,277 (+16.3%) |
| 93 | Dennis ArboledaSupervisor, Accounting Services | $129,506 | $956 | +$4,990 (+4.0%) |
| 94 | Abdullah Hamidi1st Class Firefighter | $129,461 | $1,044 | +$4,736 (+3.8%) |
| 95 | Krystal RobertsManager, Cultural Services | $129,227 | $953 | +$16,538 (+14.7%) |
| 96 | Matthew Ricci1st Class Firefighter | $128,810 | $1,063 | −$2,532 (−1.9%) |
| 97 | Ryan Quinn1st Class Firefighter | $128,741 | $1,138 | −$2,023 (−1.5%) |
| 98 | Kenneth PedersenSupervisor, Network Support | $128,196 | $943 | +$4,018 (+3.2%) |
| 99 | Brian DuffieldDirector, Operations | $128,067 | $1,192 | −$66,620 (−34.2%) |
| 100 | Alisa Wulff1st Class Firefighter | $128,050 | $1,076 | −$186 (−0.1%) |
| 101 | Wellyn Bland1st Class Firefighter | $127,320 | $1,044 | −$5,648 (−4.2%) |
| 102 | Oliver Atkinson1st Class Firefighter | $127,240 | $1,076 | −$8,772 (−6.4%) |
| 103 | Julie RobertsonSenior Financial Analyst – Asset Management Coordinator | $126,705 | $930 | +$5,675 (+4.7%) |
| 104 | Sarah Nabi1st Class Firefighter | $126,012 | $1,051 | +$3,371 (+2.7%) |
| 105 | Brett Diamond1st Class Firefighter | $125,967 | $1,063 | +$4,874 (+4.0%) |
| 106 | Chad Redshaw1st Class Firefighter | $125,864 | $1,128 | +$3,337 (+2.7%) |
| 107 | Michael Macdonald1st Class Firefighter | $125,708 | $1,050 | +$10,180 (+8.8%) |
| 108 | Saeeda Laraib ArshadManager, Economic Development and Marketing | $125,256 | $897 | new |
| 109 | Nadeem ZahoorManager, Transportation and Traffic | $124,257 | $889 | +$6,577 (+5.6%) |
| 110 | Adam Turner1st Class Firefighter | $124,187 | $1,044 | −$2,297 (−1.8%) |
| 111 | Chantal WhitakerManager, Sustainability and Strategic Environmental Initiatives | $124,171 | $902 | +$5,230 (+4.4%) |
| 112 | Jordan Blake1st Class Firefighter | $123,997 | $1,044 | +$2,145 (+1.8%) |
| 113 | Milena UzelacSupervisor, Application Development and Support | $123,855 | $904 | +$4,089 (+3.4%) |
| 114 | James Calabro1st Class Firefighter | $123,584 | $1,076 | +$2,135 (+1.8%) |
| 115 | Adam Joudry1st Class Firefighter | $123,084 | $1,063 | +$5,678 (+4.8%) |
| 116 | Brent King1st Class Firefighter | $122,690 | $1,076 | +$10,889 (+9.7%) |
| 117 | Michael CainSupervisor, Safety and Security | $122,472 | $903 | +$5,798 (+5.0%) |
| 118 | Ronald Tsang1st Class Firefighter | $122,349 | $1,050 | +$3,364 (+2.8%) |
| 119 | Michael Doherty1st Class Firefighter | $122,010 | $1,076 | −$10,681 (−8.0%) |
| 120 | Ashley Korman1st Class Firefighter | $121,627 | $1,044 | +$6,013 (+5.2%) |
| 121 | Peter FurnellSupervisor, Building Permits | $121,587 | $893 | +$6,330 (+5.5%) |
| 122 | Jean-Pierre Munroe1st Class Firefighter | $121,514 | $1,044 | +$4,135 (+3.5%) |
| 123 | Amanda DunnPrincipal Planner, Development Review | $121,388 | $883 | +$6,158 (+5.3%) |
| 124 | Valter Pereira1st Class Firefighter | $121,325 | $1,137 | +$1,657 (+1.4%) |
| 125 | Stephen Lahey1st Class Firefighter | $121,300 | $1,076 | −$3,074 (−2.5%) |
| 126 | Graeme Mahar1st Class Firefighter | $121,267 | $1,050 | +$5,649 (+4.9%) |
| 127 | Zakir ShaikhSenior Accounting and Financial Systems Analyst | $121,244 | $894 | −$39,610 (−24.6%) |
| 128 | James Tyler BarnettPrincipal Planner, Site Planning | $121,145 | $893 | +$5,111 (+4.4%) |
| 129 | Rachelle GravelPrincipal Code Advisor | $121,145 | $893 | +$5,111 (+4.4%) |
| 130 | Trevor Fus1st Class Firefighter | $121,052 | $1,062 | −$10,740 (−8.1%) |
| 131 | Joseph MitschangSupervisor, Development Inspections | $120,763 | $884 | +$6,581 (+5.8%) |
| 132 | David Akelaitis1st Class Firefighter | $120,455 | $995 | +$12,023 (+11.1%) |
| 133 | Adam FowlerFire Inspector | $120,263 | $1,076 | +$905 (+0.8%) |
| 134 | Philip Rivers1st Class Firefighter | $120,217 | $1,044 | +$4,030 (+3.5%) |
| 135 | Ron Younghusband1st Class Firefighter | $119,971 | $1,107 | −$9,230 (−7.1%) |
| 136 | Clara Addo-BekoeManager People and Culture | $119,838 | $883 | +$5,841 (+5.1%) |
| 137 | Darryl King1st Class Firefighter | $119,804 | $1,076 | −$1,291 (−1.1%) |
| 138 | Peter FinlayForeperson, Municipal Garage | $119,574 | $645 | +$6,801 (+6.0%) |
| 139 | Elijah Williams1st Class Firefighter | $119,178 | $995 | +$13,918 (+13.2%) |
| 140 | Scott AndersonForeperson, Parks and Property | $119,003 | $645 | +$9,313 (+8.5%) |
| 141 | Christopher Raguseo1st Class Firefighter | $118,987 | $995 | +$11,340 (+10.5%) |
| 142 | Rumali PereraDeputy Clerk | $118,370 | $884 | new |
| 143 | Kevin Fox1st Class Firefighter | $118,303 | $1,044 | +$207 (+0.2%) |
| 144 | Steve StefanekLead Hand, Parks and Property | $118,252 | $645 | +$13,159 (+12.5%) |
| 145 | Jamie BurdenForeperson, Parks and Property | $118,203 | $645 | new |
| 146 | Paul WirchPrincipal Planner, Policy | $117,987 | $864 | +$3,783 (+3.3%) |
| 147 | Mohamadzaman ZamaniSenior Coordinator, Capital Projects | $117,643 | $645 | +$5,117 (+4.5%) |
| 148 | Michael Sorichetti1st Class Firefighter | $117,443 | $962 | +$16,927 (+16.8%) |
| 149 | Sean Simmonds1st Class Firefighter | $117,260 | $1,076 | −$837 (−0.7%) |
| 150 | Jennifer HaydenManager, Municipal Law Enforcement Services | $117,190 | $856 | +$14,180 (+13.8%) |
| 151 | Justin-Alexande MacdonaldProcurement/Logistics Enterprise Resource Planning Business Analyst | $117,155 | $856 | new |
| 152 | Katie Donohoe1st Class Firefighter | $117,043 | $1,044 | +$1,467 (+1.3%) |
| 153 | Mike Wood1st Class Firefighter | $117,020 | $1,032 | +$10,762 (+10.1%) |
| 154 | Russell Ferreira1st Class Firefighter | $116,813 | $1,044 | +$626 (+0.5%) |
| 155 | James McphersonSupervisor, Roads Operations | $116,790 | $844 | +$773 (+0.7%) |
| 156 | Brian YoungActing Foreperson, Roads Operations | $116,331 | $645 | new |
| 157 | Karen UphoffSupervisor, Taxation | $115,810 | $854 | +$4,915 (+4.4%) |
| 158 | Scott MckayCoordinator, Forestry Management | $115,718 | $645 | +$3,362 (+3.0%) |
| 159 | Peter Panagakos1st Class Firefighter | $115,629 | $1,044 | −$5,985 (−4.9%) |
| 160 | Laura CalvelliSupervisor, Development Approvals | $115,536 | $835 | +$7,336 (+6.8%) |
| 161 | Julie InesonFire Inspector | $115,411 | $1,076 | +$872 (+0.8%) |
| 162 | Steven Grubich1st Class Firefighter | $114,846 | $1,076 | +$842 (+0.7%) |
| 163 | James Malloy1st Class Firefighter | $114,697 | $962 | +$9,181 (+8.7%) |
| 164 | Robin ThorntonSupervisor, Energy Management | $114,487 | $844 | +$4,891 (+4.5%) |
| 165 | Brandon WeilerPrincipal Planner, Policy | $114,388 | $843 | +$5,794 (+5.3%) |
| 166 | Adam GreerCoordinator, Communications and Information Technology Capital Projects | $114,125 | $645 | +$2,866 (+2.6%) |
| 167 | Lauren CheddieSupervisor, Fitness and Sport Services | $113,868 | $835 | +$6,003 (+5.6%) |
| 168 | Bailey CostaActing Supervisor, Roads Operations | $113,641 | $645 | +$5,559 (+5.1%) |
| 169 | Blaine AttwoodSupervisor, Capital Assets | $113,564 | $835 | +$2,452 (+2.2%) |
| 170 | Steven AmaralSupervisor, Building Inspections | $113,474 | $835 | +$4,257 (+3.9%) |
| 171 | Kadyn PackCoordinator, Forestry Management | $113,286 | $645 | new |
| 172 | Amanda HillFire Inspector | $112,908 | $1,044 | new |
| 173 | Lindsey NarrawaySupervisor, Animal Services | $112,563 | $821 | +$3,560 (+3.3%) |
| 174 | Derek Suddons1st Class Firefighter | $112,301 | $962 | +$11,589 (+11.5%) |
| 175 | Matthew PietrangeloSupervisor, Parks and Property | $112,273 | $821 | +$853 (+0.8%) |
| 176 | David LoSenior Coordinator, Infrastructure Design | $111,964 | $645 | +$3,203 (+2.9%) |
| 177 | Isabel LimaPrincipal Planner, Development Review | $111,914 | $815 | new |
| 178 | Selma RencberogluSAP HR Functional Analyst | $111,819 | $825 | new |
| 179 | Alex AysonCoordinator, Infrastructure Maintenance Contracts | $111,755 | $645 | new |
| 180 | Bogoja TrajceskiSenior Water Resources Engineer | $111,750 | $834 | +$4,555 (+4.2%) |
| 181 | Shauna TawadrousSupervisor, Public Affairs and Corporate Communications | $111,520 | $810 | +$6,363 (+6.1%) |
| 182 | Ajeetpaul DhattCoordinator, Parks Development | $111,403 | $645 | +$9,052 (+8.8%) |
| 183 | Damon Edwards1st Class Firefighter | $110,884 | $995 | +$7,420 (+7.2%) |
| 184 | Susana InthavivanhCoordinator, Fitness Services | $109,804 | $665 | new |
| 185 | Jason Behling1st Class Firefighter | $109,417 | $962 | new |
| 186 | Gary ButtreyNetwork Security Administrator | $108,829 | $803 | +$4,595 (+4.4%) |
| 187 | Jay Manifest1st Class Firefighter | $108,683 | $962 | +$6,245 (+6.1%) |
| 188 | Cristopher FarrellSupervisor, Cultural Services | $108,473 | $757 | new |
| 189 | David EscuderoSenior Examiner/Inspector Plumbing and Heating Ventilation and Air Conditioning | $108,412 | $645 | +$1,434 (+1.3%) |
| 190 | Brett NaherneCoordinator, Ice Arena | $107,843 | $645 | +$1,088 (+1.0%) |
| 191 | Michael VanceLead Hand, Parks Turf Operations | $107,827 | $645 | new |
| 192 | Sabrina YungManager Marketing and Community Relations | $107,614 | $988 | +$4,561 (+4.4%) |
| 193 | Jill Ellen McmullenSupervisor, Geomatics | $107,611 | $794 | +$4,073 (+3.9%) |
| 194 | Evan HunterActing Lead Hand, Roads Operations | $107,384 | $596 | new |
| 195 | Michael Gorman2nd Class Firefighter | $106,900 | $862 | new |
| 196 | Xavier BlackwoodCoordinator, Information Technology Enterprise Systems | $106,681 | $685 | +$2,651 (+2.5%) |
| 197 | Daniel Halls1st Class Firefighter | $106,039 | $323 | +$680 (+0.6%) |
| 198 | Kristen FoxSupervisor, Customer Care | $105,967 | $776 | +$5,242 (+5.2%) |
| 199 | Farnaz PatelStrategic Initiatives and Corporate Priorities Advisor | $105,231 | $776 | +$4,280 (+4.2%) |
| 200 | Faiza MalikInformation Technology Project Lead and Business Analyst | $105,200 | $776 | +$4,121 (+4.1%) |
Most common jobs in 2025
Questions and answers
Why is someone who works at City Of Pickering not on this list?
Only people paid $100,000 or more in 2025 are listed. Everyone else at City Of Pickering that year was paid less.
What are taxable benefits?
The benefits the employer reported as taxable for the year. They are listed separately and are not part of the salary figure.
How do I see all 227 people?
The table opens with the top 200. “Show all 227” loads everyone, and the filter finds a name or job among them.
What does “salary paid” include?
What the employer paid in the calendar year, so it can include overtime, retroactive pay, vacation payouts, severance or a partial year. Taxable benefits are listed separately. How the lists work