Scope / trigger
Most provincially regulated Ontario workplaces — A written wage statement is required on or before payday.
ON · verified 2026-07-27
Ontario pay-statement requirements for 2026.
This page summarizes the general Ontario rule set used in the PayStubCheck Canada research layer. It is designed to help visitors quickly understand the baseline statement requirement, then move into the full database or the Canadian generator with the right jurisdiction in mind.
RequiredClassification
ONJurisdiction code
2026-07-27Last verified
Official-source verifiedVerification status
Required statement content
- Pay period
- wage rate if any
- gross wages
- how wages were calculated unless provided another way
- vacation pay if not included in gross
- amount and purpose of each deduction
- net wages
Electronic delivery / printing
Electronic statements are permitted when the employee can view and print them.
Record retention
Wage-statement information must generally be kept for 3 years after the statement is given.
Primary authority
Employment Standards Act, 2000, s. 12
Secondary official source
Ontario ESA Guide — Payment of wages and record keeping
Research note
Do not collapse “how calculated” into a fixed field list; the statute allows the information to be supplied another way.