Employers must provide a statement of earnings or pay stub on each pay day and when making payments of wage adjustments. They must also maintain payroll records required by the legislation.
The statement of earnings must be separate from the wage cheque. It must list:
- the name of the employee;
- the start and end dates of the period for which the payment is made;
- regular, overtime, and public holiday hours worked;
- the rate of pay;
- the amount paid for each of wages, overtime and public holiday pay and work on a public holiday, vacation pay, and pay instead of notice;
- the employment category of employment for which payment of wages is being made;
- the amount of total wages or earnings;
- an itemized list of any deductions made from wages;
- total earnings; and
- the actual amount of the payment being made.
Ideally, the statement of earnings should have the name and address of the employer.