Earnings Statements
Employers must provide a statement of earnings (or pay stub) on each pay day and when making payments of wage adjustments. Employers must maintain payroll records as required by the legislation.
The following is required on every statement of earnings are:
- The name of the employee;
- The start and end dates of the pay period for which payment being made;
- The regular, overtime, and public holiday hours worked;
- The rate of pay (or rates of pay for each job);
- The amount paid for each of regular wages, overtime, public holiday pay and pay for working on a public holiday;
- The job category for each of the payment of wages being made;
- The amount of total wages or earnings;
- An itemized list of deductions from wages;
- Total earnings;
- The actual amount payment made to the employee; and
- The amount of total wages, and the net pay the employee will be paid
Ideally, the statement of earnings should have the employer’s name and address to ensure identification.
Keep in mind, that any wages not identified on the statement of earnings are considered unpaid, unless there is other evidence to show payment.
Form of Earnings Statements
Statements must be in a form that is detachable from any cheque or payment voucher.
Employers can provide electronic statements of earnings pay system. However, employees must be able to access the system to print a copy for their records, at work or remotely.
For a visual reference, view the earnings statement example.