All employers must keep payroll records for each employee, including:
- the particulars of every employment contract;
- the name and address of the employee;
- a brief job description;
- the start and end dates of employment;
- hours at which work begins and ends each day;
- the times for breaks;
- the total number of hours worked each day and each week;
- the regular rate of pay (hourly wage);
- total wages paid;
- dates on which each vacation is taken;
- the amount paid to the employee with respect to each vacation to which the employee is entitled and the date of payment;
- the amount paid to the employee with respect to each public holiday and the date of payment; and
- all deductions from wages and the reason for each deduction.
Employers must also keep records of all shift schedules stating daily start and end times as well as any applicable modified work arrangements and overtime bank agreements.
Records for Employees Whose Work is Ordinarily Performed at Home
Any employee who works out of their own home for someone else is covered by employment standards and entitled to the rights and benefits under the legislation, including work schedule rules, breaks, leaves, notice of termination, etc.
An employer must keep records showing the address where the work is performed and identify the portion of the work done at home.
Employers must keep the same payroll information as any other employer. As well, home workers must be provided with a statement of earnings.
Self-employed persons without employees who use their home as a base of operations are not covered by employment standards.
How Long Records Must be Kept
For current employees, records must be kept for the most recent five years of the employee's employment.
After an employee leaves a job, records must be kept for an additional two years.
Modified work arrangement agreements must be kept for five years after they end.
Contacts for Income Tax and Records of Employment (ROEs)
Contact the Canada Revenue Agency (CRA) online at canada.ca or toll-free at 1-800-959-5525 for information about income tax, T4 slips, EI and CPP contributions.
Contact Service Canada online at canada.ca or toll-free at 1-800-206-7218 to get information about a Record of Employment (ROE separation slip).