Wage statement
Give a earnings statement on or before payday showing the pay period, rate of pay, gross earnings and calculation, deductions, room or board amounts, and net wages.
Ontario earnings-statement requirements and source guide (2026)
Use this Ontario reference to understand what an employment earnings record should show, how it may be delivered, and which government publications support the requirements. Provincial or territorial employment-standards rules and federal tax administration may address different subjects; a standalone document generator does not operate payroll or remit deductions. Important topics include wage statement, minimum wage, employer health tax.
- Official-source references
- Federal and provincial context
- Practical document checks
Overview
First, determine which rules apply
Ontario’s earnings statement is tied to payday rather than to the end of the pay period: it is due on or before the employee’s payday, and the information must be separable from the payment itself. Two items are specific to Ontario: how the gross earnings were calculated, and any amounts paid for room or board. The rate of pay is mandatory only if there is one.
Vacation pay has its own rule. If a worker has agreed in writing or electronically to receive vacation pay with each pay, the amount must be shown clearly and separately on the earnings statement, or the employer must issue a separate vacation-earnings record. Ontario also keeps record periods by type: wage-statement information for a three-year period after it was given, and vacation time and vacation pay documentation for five years.
Ontario has a provincial Employer Health Tax. The CRA withholding formulas for Ontario also include the Ontario Health Premium, which is deducted from the employee as part of Ontario income tax. Direct deposits made after June 20, 2024 must go to an account the employee selects.
Key findings from the official source material
Minimum wage
From October 1, 2026 to September 30, 2027: general $17.95 , student $16.90 , and homeworker $19.70 per hour. Hunting, fishing, and wilderness guides have daily rates.
Employer Health Tax
Rates run from 0.98% to 1.95% of total Ontario remuneration. Eligible employers with Ontario payroll under $5 million, and registered charities, can claim a $1 million exemption. The exemption is next scheduled for adjustment on January 1, 2029.
WSIB
The WSIB’s 2026 average premium rate is $1.23 per $100 of insurable payroll, down from $1.25 in 2025. Industry rates vary.
Primary official authority
Primary sources for Ontario
Consult these agency and research references when checking the rules for Ontario. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
What to check before using an earnings statement
Use the Ontario requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
When a statement is required
Give a earnings statement on or before the employee’s payday. The employee must be able to separate the statement from the payment.
Information to include
The pay period; the rate of pay, if there is one; the gross earnings and how they were calculated; the amount and purpose of each deduction; any amounts paid for room or board; and the net wages.
Vacation pay with each pay
If the worker has agreed in writing or electronically to receive vacation pay with each pay, show the vacation pay clearly and separately from other amounts on the earnings statement, or issue a separate vacation-earnings record.
Electronic delivery
The statement may be delivered by e-mail when the worker has access to some means of making a paper copy.
Related business obligations
Retain wage-statement information for a three-year period after it was given, and vacation documentation for five years. Apply CRA source deductions, the Employer Health Tax, and WSIB premiums separately from the statement rule.
After payday
Delivery, access, and records after payday
Delivery method
In writing, or by e-mail when the worker can make a paper copy. Wages may be paid by cash, cheque, or direct deposit to an account the employee selects.
Retention
Wage-statement information: a three-year period after it was given. Hours worked: a three-year period after the day or week of work. Vacation time and vacation pay records: five years after the record was made. Employee name, address, and start date: a three-year period after employment ends.
Deductions & contributions
Deductions, contributions, and employer charges
Ontario employers deduct federal and Ontario income tax, including the Ontario Health Premium, CPP contributions, and EI premiums and remit them to the CRA. The Employer Health Tax and WSIB premiums are employer costs. They are not deducted from employee pay and should not appear as employee deductions on the earnings statement.
Ontario income tax and the Ontario Health Premium
Ontario tax, including the Ontario Health Premium, is calculated with federal tax using the CRA tables or T4127 formulas.
Employer Health Tax
0.98% on total Ontario remuneration up to $200,000, rising in steps to 1.95% above $400,000. Eligible employers with Ontario payroll under $5 million, and registered charities, may claim the $1 million exemption. Annual returns are due March 15.
WSIB
2026 average premium rate of $1.23 per $100 of insurable payroll; industry rates vary.
Income tax (CRA)
Outside Quebec, employers withhold federal and provincial or territorial income tax together and remit both to the CRA. Refer to the CRA payroll deductions tables (T4032), the Payroll Deductions Online Calculator (PDOC), or the T4127 formulas that govern the pay date. In the 2026 reference year, the lowest federal rate is 14% and the federal basic personal amount is up to $16,452.
Canada Pension Plan (2026)
In the 2026 reference year: basic exemption $3,500; maximum pensionable earnings $74,600; employee and employer each contribute 5.95%, up to $4,230.45. The second additional contribution (CPP2) is 4% each on earnings from $74,600 to $85,000, up to $416.
Employment Insurance (2026)
In the 2026 reference year, maximum insurable earnings are $68,900. The employee premium is 1.63% of insurable earnings, up to $1,123.07. The employer pays 1.4 times the employee premium (2.28%), up to $1,572.30, unless it qualifies for a reduced rate.
Remittances, slips, and ROEs
Regular remitters send source deductions to the CRA by the 15th day of the month after the deductions were made. Accelerated and quarterly remitters follow different schedules. Employers also prepare T4 slips for the year and issue a Record of Employment when a worker has an interruption of earnings.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
Provincial vs. federal rules
Local rules and coverage exceptions
The official material consulted for this jurisdiction did not establish a municipal minimum pay rate or municipal payroll tax that changes payroll in Toronto, Ottawa, Mississauga, Hamilton, or other Ontario municipalities. In Ontario, the result changes with the type of worker and payroll size.
Step-by-step process
A practical document review sequence
1Identify the applicable employment or record rule.
2Collect the period, pay, deduction, and jurisdiction details.
3Verify the numbers against records and official guidance.
4Review the generated document and retain appropriate supporting evidence.
A simpler way
Using PayStubCheck responsibly
Use the Ontario references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
Canada purchase status: Canadian purchase or checkout capabilities remain disabled unless separately authorized. This jurisdiction page is informational only.
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References
Official publications and research links
- 01View Ontario minimum wage (opens in a new tab)ontario.ca
- 02View the Employer Health Tax (opens in a new tab)ontario.ca
- 03View WSIB 2026 premium rates (opens in a new tab)wsib.ca
- 04Ontario ESA guide — payment of wages (opens in a new tab)ontario.ca
- 05Ontario ESA guide — record keeping (opens in a new tab)ontario.ca
- 06Open official source (opens in a new tab)canada.ca
- 07Open official source (opens in a new tab)wsib.ca
- 08CRA payroll deductions tables (opens in a new tab)canada.ca
- 092026 EI premium rate announcement (opens in a new tab)canada.ca
- 10CRA remittance due dates (opens in a new tab)canada.ca
- 11Service Canada Record of Employment (opens in a new tab)canada.ca
- 12CRA: determine the province of employment (opens in a new tab)canada.ca
Province and territory outline: @svg-maps/canada by Victor Cazanave, based on MapSVG, licensed CC BY 4.0; recoloured and cropped for this page.
Questions
Questions about Ontario earnings records
What must an Ontario wage statement show?
The pay period, the rate of pay if there is one, the gross earnings and how they were calculated, the amount and purpose of each deduction, any amounts paid for room or board, and the net wages.
When must an Ontario wage statement be given?
On or before the employee’s payday.
Can an Ontario wage statement be e-mailed?
Yes, when the worker has access to some means of making a paper copy.
How long must Ontario wage-statement information be kept?
Three years after the information was given to the employee. Vacation time and vacation pay records are kept for five years.
What is Ontario’s minimum wage?
From October 1, 2026: $17.95 general, $16.90 for students under 18 working up to 28 hours a week during the school term, and $19.70 for homeworkers.
Who pays Ontario’s Employer Health Tax?
Employers with Ontario remuneration above the exemption they qualify for. Rates run from 0.98% to 1.95%. Eligible employers with Ontario payroll under $5 million, and registered charities, may claim a $1 million exemption.
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