Pay Statement Requirements in Canada by Province and Territory
A pay statement is a summary of an employee’s earnings, deductions, and more within a given pay period. Every employer in Canada is legally obligated to provide a pay statement to their employees.
Pay statements can be provided as a printed (paper) copy or an electronic copy distributed securely and confidentially. Canadian companies are increasingly shifting towards electronic pay statements for administrative efficiency and employee accessibility.
While there are common required elements and regulations for pay statements across all provinces, there are some minor legislative differences from province to province.
This article first outlines a comprehensive list of information that can/should be included on a pay statement (i.e., a “best practices list”), before outlining the actual legislative requirements by each province, per the Canadian National Payroll Institute
List of All Relevant Pay Statement Information and Elements:
- Employer Name*
- Employee Name*
- Pay Period Date*
- Date of Payment*
- Wage Rate*
- Hours (Total hours worked/banked)*
- Gross Earnings -Itemized Deductions
- Net Pay*
- Regular Wages*
- Vacation Pay*
- Statutory/Public/General Holiday Pay/Hours*
- Other Earnings/Payments*
- Bonus*
- Commissions*
- Allowances (living)*
- Overtime Wages*
- Overtime Banked Time Taken*
- Overtime Banked Time
- Overtime Rate (1.5x or 2x)
- Declared/Allocation Tips
- Employer Address
- Occupation
- Changes in Rates/Deduction Amounts
- Distribution Via Electronic Statement*
= National Payroll Institute recommended pay statement elements, regardless of whether the element is a provincially legislated requirement.
Pay Statement Requirements in Canada by Province and Territory
While the list above details all possible information that can/should be included on a pay statement, each province has its own legislation regarding what elements are required and rules regarding electronic distribution and retention of records. Find the pay statement requirements by province below:
While the list above details all possible information that can/should be included on a pay statement, each province has its own legislation regarding what elements are required and rules regarding electronic distribution and retention of records. Find the pay statement requirements by province below:
Alberta
Required Pay Statement Information
- Pay Period Date
- Wage Rate
- Hours (Total hours worked/banked)
- Itemized Deductions
- Net Pay
- Regular Wages
- Statutory/Public/General Holiday Pay/Hours
- Overtime Wages
- Overtime Banked Time Taken
- Overtime Banked Time
- Overtime Rate (1.5x or 2x)
Electronic Distribution and Retention Regulations
- An employer may provide electronic pay statements as long as access and confidentiality exists and that copies may be printed.
- Employers must retain pay statement records for a minimum of 3 years from the date the record is made.
British Columbia
Required Pay Statement Information
- Employer Name
- Pay Period Date
- Wage Rate
- Hours (Total hours worked/banked)
- Gross Earnings
- Itemized Deductions
- Net Pay
- Vacation Pay (Included under other earnings/payments)
- Statutory/Public/General Holiday Pay/Hours (Included under other earnings/payments)
- Other Earnings/Payments
- Bonus
- Commissions (Included under other earnings/payments)
- Allowances (living)
- Overtime Wages
- Overtime Banked Time Taken
- Overtime Banked Time
- Overtime Rate (1.5x or 2x)
- Employer Addres
Electronic Distribution and Retention Regulations
- An employer may provide electronic pay statements as long as access and confidentiality exists and that copies may be printed.
- Employers must retain pay statement records for a minimum of 3 years from the date the record is made.
Manitoba
Required Pay Statement Information
- Pay Period Date
- Wage Rate
- Hours (Total hours worked/banked)
- Gross Earnings
- Itemized Deductions
- Net Pay
- Regular Wages
- Overtime Wages
- Overtime Banked Time Taken
- Changes in Rates/Deduction Amounts
Electronic Distribution and Retention Regulations
- An employer may provide electronic pay statements as long as access and confidentiality exists and that copies may be printed.
- Employers must retain pay statement records for a minimum of 3 years from the date the record is made.
New Brunswick
Required Pay Statement Information
- Pay Period Date
- Wage Rate
- Hours (Total hours worked/banked)
- Gross Earnings
- Itemized Deductions
- Net Pay
Electronic Distribution and Retention Regulations
- An employer may provide electronic pay statements as long as access and confidentiality exists and that copies may be printed.
- Employers must retain pay statement records for a minimum of 3 years from the date the record is made.
Newfoundland and Labrador
Required Pay Statement Information
- Pay Period Date
- Wage Rate
- Hours (Total hours worked/banked)
- Gross Earnings
- Itemized Deductions
- Net Pay
- Vacation Pay
- Overtime Rate (1.5x or 2x)
Electronic Distribution and Retention Regulations
- An employer may provide electronic pay statements as long as access and confidentiality exists and that copies may be printed.
- Employers must retain pay statement records for a minimum of 3 years from the date the record is made.
Northwest Territories
Required Pay Statement Information
- Pay Period Date
- Wage Rate
- Hours (Total hours worked/banked)
- Itemized Deductions
- Net Pay
- Statutory/Public/General Holiday Pay/Hours
- Bonus upon request
- Allowances (living) upon request
Electronic Distribution and Retention Regulations
- An employer may provide electronic pay statements as long as access and confidentiality exists and that copies may be printed.
- Employers must retain pay statement records for a minimum of 3 years from the date the record is made.
Nova Scotia
Required Pay Statement Information
- Pay Period Date
- Wage Rate
- Hours (Total hours worked/banked)
- Itemized Deductions
- Net Pay
Electronic Distribution and Retention Regulations
- An employer may provide electronic pay statements as long as access and confidentiality exists and that copies may be printed.
- Employers must retain pay statement records for a minimum of 3 years from the date the record is made.
Nunavut
Required Pay Statement Informationo Pay Period Date
- Wage Rate
- Hours (Total hours worked/banked)
- Itemized Deductions
- Net Pay
- Bonus upon request
- Allowances (living) upon request
Electronic Distribution and Retention Regulations
- An employer may provide electronic pay statements as long as access and confidentiality exists and that copies may be printed.
- Employers must retain pay statement records for a minimum of 3 years from the date the record is made.
Ontario
Required Pay Statement Informationo Pay Period Date
- Pay Period Date
- Wage Rate
- Hours (Total hours worked/banked)
- Gross Earnings
- Itemized Deductions
- Net Pay
- Vacation Pay (included under other earnings/payments plus vacation pay reporting requirement)
- Statutory/Public/General Holiday Pay/Hours (included under other earnings/payments)
- Other Earnings/Payments
- Bonus (included under other earnings/payments)
- Commissions (included under other earnings/payments)
- Allowances (living)
- Overtime Wages (included under other earnings/payments)
- Overtime Rate (1.5x or 2x) (included under other earnings/payments)
Electronic Distribution and Retention Regulations
- An employer may provide electronic pay statements as long as access and confidentiality exists and that copies may be printed.
- Employers must retain pay statement records for a minimum of 3 years from the date the record is made.
Prince Edward Island
Required Pay Statement Informationo Pay Period Date
- Employee Name
- Employer Name
- Pay Period Date
- Wage Rate
- Hours (Total hours worked/banked)
- Gross Earnings
- Itemized Deductions
- Net Pay
- Vacation Pay
- Statutory/Public/General Holiday Pay/Hours (included under other earnings/payments)
- Other Earnings/Payments
- Bonus (included under other earnings/payments)
- Commissions (included under other earnings/payments)
- Allowances (living)
- Overtime Wages (included under other earnings/payments)
- Overtime Rate (1.5x or 2x) (included under other earnings/payments)
- Employer Address
Electronic Distribution and Retention Regulations
- An employer may provide electronic pay statements as long as access and confidentiality exists and that copies may be printed.
- Employers must retain pay statement records for a minimum of 3 years from the date the record is made.
Quebec
Required Pay Statement Informationo Pay Period Date
o Employee Name o Employee Name o Pay Period Date o Date of Payment o Wage Rate o Hours (Total hours worked/banked) o Gross Earnings o Itemized Deductions o Net Pay o Vacation Pay o Statutory/Public/General Holiday Pay/Hours o Other Earnings/Payments o Bonus o Commissions o Allowances (living) o Overtime Wages o Overtime Rate (1.5x or 2x) o Declared/Allocation Tips o Occupation
Electronic Distribution and Retention Regulations
- An employer may provide electronic pay statements as long as access and confidentiality exists and that copies may be printed.
- Employers must retain pay statement records for a minimum of 3 years from the date the record is made.
Saskatchewan
Required Pay Statement Informationo Pay Period Date
- Employee Name
- Pay Period Date
- Wage Rate
- Hours (Total hours worked/banked)
- Gross Earnings
- Itemized Deductions
- Net Pay
- Vacation Pay
- Statutory/Public/General Holiday Pay/Hours
Electronic Distribution and Retention Regulations
- An employer may provide electronic pay statements as long as access and confidentiality exists and that copies may be printed.
- Employers must retain pay statement records for a minimum of 3 years from the date the record is made.
Yukon
Required Pay Statement Informationo Pay Period Date
- Pay Period Date
- Wage Rate
- Hours (Total hours worked/banked)
- Gross Earnings
- Itemized Deductions
- Net Pay
Electronic Distribution and Retention Regulations
- An employer may provide electronic pay statements as long as access and confidentiality exists and that copies may be printed.
- Employers must retain pay statement records for a minimum of 3 years from the date the record is made.