Employers must maintain and pay their employees on their regularly scheduled pay days, either monthly, semi-monthly, or every 14 days. Only monthly salaried employees can be paid on a monthly basis. All other employees must be paid at least semi-monthly. Employers are to pay employees their wages for all time worked up to a day not more than six days before the employee’s pay day.
Terminated employees must be paid on their regular scheduled pay days and in full within 14 days after their last day of work.
A statement of earnings (pay stub) must be provided each pay day as well as when making payments of wage adjustments. The statement of earning should include:
- the name of the employer and employee;
- the period for which the payment is made;
- regular, overtime, and public holiday hours worked;
- 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;
- an itemized list of any deductions made from wages;
- total earnings; and
- the actual payment method.
The statement of earnings must be separate from the wage cheque.
Only deductions required by law or voluntary employee purchases from the employer may be taken from wages. Please see Wage Deductions for more information.
For current employees, payroll records must be kept for the most recent five years. After an employee leaves a job, the employee’s payroll records must be kept for an additional two years.
For information about Records of Employment, please contact your nearest Service Canada Office at 1-800-206-7218.
For information about income tax, T4 slips, and EI and CPP contributions, please contact your nearest Canada Revenue Agency office at 1-800-959-8281 for individuals or 1-800-959-5525 for businesses.