2026 Canada pay statement requirements.

Federally regulated workplaces only

Pay period; number of hours; wage rate; details of deductions; actual sum received.

Electronic delivery is permitted only through an employee-accessible source. The document must remain readable and printable for at least 3 years, with private computer and printer access.

Specified payroll information generally at least 3 years after the work was performed; employment start/end records for 36 months after termination.

Most provincially regulated Alberta workplaces

Pay period; regular and overtime hours; wage and overtime rates; earnings listed separately; deductions and reasons; time off in lieu information.

Electronic statements are accepted when employees have confidential access and can view and print them.

Employment records must generally be kept for 3 years.

Most provincially regulated British Columbia workplaces; separate platform-worker overlay

Employer name/address; hours; wage rate or basis; overtime rate/hours; other money, allowance or payment; deduction amount/purpose; non-hourly calculation; gross and net wages; time-bank usage and balance.

Electronic delivery is permitted only with confidential workplace access and a means to make a paper copy.

Payroll records must generally be kept for 4 years after creation.

Most provincially regulated Manitoba workplaces

Regular wages and hours; overtime wages and hours; deductions with date and reason; total wages.

Electronic statements are accepted; official guidance describes easy, confidential access and the ability to print at work.

Employer records must generally be kept for 3 years.

Most provincially regulated New Brunswick workplaces

Dates of the pay period; gross pay; particulars and amount of each deduction; net pay.

Electronic delivery is permitted only if the employee has confidential workplace access and a means to make a paper copy.

Employment records must generally be kept in the province for at least 36 months after the work or service.

Most provincially regulated Newfoundland and Labrador workplaces

Gross wages in Canadian dollars; pay period; rates and hours at each rate; amount and purpose of each deduction; net wages. Vacation pay is also recorded under the Act.

No specific electronic-delivery or printing condition was established in this official-source pass.

Records must generally be kept for 4 years from the date of the last entry.

Most provincially regulated Nova Scotia workplaces

Pay period; number of hours; wage rate; details of deductions; actual sum received.

No specific electronic-delivery or printing condition was established in this official-source pass.

Employment records must generally be kept for at least 36 months after the work was performed.

Most provincially regulated Ontario workplaces

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 statements are permitted when the employee can view and print them.

Wage-statement information must generally be kept for 3 years after the statement is given.

Most provincially regulated Prince Edward Island workplaces under the new Act effective June 30, 2026

Employer name/address; employee name; pay period or work; wage rate and hours; gross wages; vacation, holiday or paid-leave pay; pay in lieu of termination notice; deductions and purpose; bonuses, tips, living allowances or other payments; net pay.

Electronic delivery is permitted with private workplace access and a means to make a paper copy.

A statement-specific retention period is not published in this edition; consult the current Act and Employment Standards Branch for recordkeeping obligations.

Most provincially regulated Quebec workplaces

Employer name; employee name and occupation; pay date and work period; regular hours; overtime hours or premium leave; bonuses, indemnities, allowances and commissions; wage rate; gross wages; deductions; net wages; reported or attributed tips.

No specific electronic-delivery or printing condition was established in this official-source pass.

The official regulation requires the registration system or register for a year to be kept for 3 years.

Most provincially regulated Saskatchewan workplaces

Employee name; pay-period dates; regular, overtime and public-holiday hours; wage rates or job rates; amounts paid; job category; total wages; itemized deductions; net pay.

Electronic delivery is permitted if the employee can access and print the statement at work or remotely.

Current-employee payroll records must generally cover the most recent 5 years, with records kept for an additional 2 years after employment ends.

Most territorially regulated Northwest Territories workplaces

Pay period; hours; statutory-holiday hours; wage rate; details of deductions; net amount received. A detailed computation of wages, bonuses and living allowances is available on request.

Electronic delivery is permitted when the employee can view the statement securely and privately and print it.

Required records must generally be kept for at least 2 years after they are made.

Most territorially regulated Nunavut workplaces

Not published as a 2026 classification pending the current-law amendment sweep.

Not published pending current-law confirmation.

The 2022 official consolidation states at least 2 years; this is not presented as a completed 2026 conclusion.

Most territorially regulated Yukon workplaces

Pay period; hours; wage rate; details of deductions; actual sum received.

No specific electronic-delivery or printing condition was established in the current official-source pass.

Employer records listed in s. 62 must generally be kept for 12 months after the work or service.