Pay stub
Show the pay period, regular, overtime, and public-holiday hours and pay, rates by job, job categories, itemized deductions, total wages, and take-home pay.
Saskatchewan earnings-statement requirements and source guide (2026)
Use this Saskatchewan 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 pay stub, minimum wage, record retention.
- Official-source references
- Federal and provincial context
- Practical document checks
Overview
First, determine which rules apply
Saskatchewan’s pay record is organized around types of hours and jobs. It shows public-holiday hours and pay alongside regular and overtime pay, and it ties every payment to a job category with the rate for each job. An employee who works more than one job for the same employer needs those payments shown separately. The province suggests adding the employer’s name and address for identification, but its list of required items does not include them.
Electronic pay records are allowed when employees can access the system to print a copy, at work or remotely. Saskatchewan’s record rule is longer than most provinces’: records cover the most recent five years of employment and are kept for two more years after the employee leaves. Modified work arrangements are kept for five years after they end.
Saskatchewan has no provincial employer health or payroll tax. Employees who report for duty are generally owed at least three hours’ pay at their regular rate, with a one-hour minimum for some school-board employees during the school term. In the 2026 reference year, Saskatchewan’s basic personal amount in the CRA formulas is $20,381.
Key findings from the official source material
Minimum wage
Saskatchewan’s minimum pay rate is $15.70 per hour from October 1, 2026, up from $15.35. It is indexed each year, with changes announced by June 30 and effective October 1.
Record retention
Retain supporting wage records for the most recent five years of a worker’s employment, and for two more years after the employee leaves.
WCB Saskatchewan
The 2026 average premium rate is $1.22 per $100 of assessable payroll, down from $1.28 in 2025. 2026 maximum assessable earnings are $108,223 per worker.
Primary official authority
Primary sources for Saskatchewan
Consult these agency and research references when checking the rules for Saskatchewan. 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 Saskatchewan 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 the employee a pay record with every payment of wages.
Information to include
The employee’s name; the start and end dates of the pay period; regular, overtime, and public-holiday recorded work hours; the rate of pay, or rates for each job; amounts paid for regular wages, overtime, public holiday pay, and pay for working on a public holiday; the job category for every payment; total wages; an itemized list of deductions; and the net amount paid.
Electronic delivery
Electronic pay records are allowed if employees can access the system to print a copy, at work or remotely.
Related business obligations
Retain supporting wage records for the most recent five years of employment and for two years after the employee leaves. Apply CRA source deductions and WCB Saskatchewan premiums separately from the pay-record rule.
After payday
Delivery, access, and records after payday
Delivery method
Paper, or electronic with access to print a copy at work or remotely.
Retention
Retain documentation for the most recent five years of the employee’s employment and for two more years after the employee leaves. Retain modified work arrangements for five years after they end. Records include written contracts or offer letters dealing with wages, and shift schedules with daily start and end times.
Deductions & contributions
Deductions, contributions, and employer charges
Saskatchewan employers deduct federal and Saskatchewan income tax, CPP contributions, and EI premiums and remit them to the CRA. WCB Saskatchewan premiums are an employer cost and are not deducted from employee pay. Saskatchewan has no provincial employer health or payroll tax.
Saskatchewan income tax through the CRA
Saskatchewan tax is calculated with federal tax using the CRA tables or T4127 formulas. In the 2026 reference year, Saskatchewan’s basic personal amount is $20,381.
WCB Saskatchewan (2026)
Average premium rate of $1.22 per $100 of assessable payroll. Premiums govern each worker’s earnings up to $108,223.
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 Saskatoon, Regina, or other Saskatchewan municipalities.
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 Saskatchewan 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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- Official-source guidance
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References
Official publications and research links
- 01View Saskatchewan minimum wage (opens in a new tab)saskatchewan.ca
- 02View payroll records rules (opens in a new tab)saskatchewan.ca
- 03View 2026 maximum assessable earnings (opens in a new tab)wcbsask.com
- 04What must appear on a pay stub (opens in a new tab)saskatchewan.ca
- 05WCB Saskatchewan 2026 premium rates (opens in a new tab)wcbsask.com
- 06Open official source (opens in a new tab)canada.ca
- 07CRA payroll deductions tables (opens in a new tab)canada.ca
- 082026 EI premium rate announcement (opens in a new tab)canada.ca
- 09CRA remittance due dates (opens in a new tab)canada.ca
- 10Service Canada Record of Employment (opens in a new tab)canada.ca
- 11CRA: 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 Saskatchewan earnings records
What must a Saskatchewan pay stub show?
The employee’s name, the pay-period dates, regular, overtime, and public-holiday hours, rates by job, amounts for each pay type, the job category for every payment, total wages, an itemized list of deductions, and take-home pay.
Can a Saskatchewan employer provide electronic pay stubs?
Yes, if employees can access the system to print a copy, at work or remotely.
How long must Saskatchewan payroll records be kept?
For the most recent five years of the employee’s employment, and for two more years after the employee leaves.
What is Saskatchewan’s minimum wage?
$15.70 per hour from October 1, 2026.
What is reporting-for-duty pay in Saskatchewan?
An employee who reports for work is generally owed at least three hours’ pay at the regular rate. Some school-board employees have a one-hour minimum during the school term.
Keep your records in check
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