Interpretation Guidelines Manual
British Columbia Employment Standards Act and Regulations

Employment Standards Act Part 3 - Wages, Special Clothing and Records

ESA Section 27 - Wage Statements

Contents:

Summary
Text of Legislation
Policy Interpretation
Related Information


Summary

This section requires an employer to provide an employee with a written wage statement every payday unless the statement is exactly the same as in the previous pay period. It also sets out the conditions under which an employer may provide the statement electronically.

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Text of Legislation

27 (1) On every payday, an employer must give each employee a written wage statement for the pay period stating all of the following:

(a) the employer's name and address;

(b) the hours worked by the employee;

(c) the employee's wage rate, whether paid hourly, on a salary basis or on a flat rate, piece rate, commission or other incentive basis;

(d) the employee's overtime wage rate;

(e) the hours worked by the employee at the overtime wage rate;

(f) any money, allowance or other payment the employee is entitled to;

(g) the amount of each deduction from the employee's wages and the purpose of each deduction;

(h) if the employee is paid other than by the hour or by salary, how the wages were calculated for the work the employee is paid for;

(i) the employee's gross and net wages;

(j) how much money the employee has taken from the employee's time bank and how much remains.

(2) An employer may provide a wage statement to an employee electronically if the employer provides to the employee, through the workplace,

(a) confidential access to the electronic wage statement, and

(b) a means of making a paper copy of that wage statement.

(3) [Repealed 2002-42-8.]

(4) If a wage statement would be the same as the wage statement given for the previous pay period, another wage statement need not be given until a change occurs.

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Policy Interpretation

Employers must provide employees with a written statement of wages to ensure that employees have received the correct wages and benefits under their employment agreement.

Subsection (1)

Employers must give employees a wage statement (paystub) for each pay period which contains all of the following information:

(a) the employer's name and address;

(b) the hours worked each day by the employee regardless of how the employee is paid;

(c) the employee's wage rate, whether paid hourly or by salary, flat rate, piece rate or commission, or by other incentive basis;

(d) the employee's overtime wage rate;

(e) the hours worked by the employee at the overtime wage rate;

(f) any money, allowance, or other payment the employee is entitled to, such as a car allowance or shift differential;

(g) the amount and purpose of each deduction, such as income tax, EI premiums, CPP contributions, medical or dental plans or insurance;

(h) how wages were calculated if the employee is paid other than by the hour or by salary;

(i) gross and net wages – earnings before and after deductions;

(j) if there is a time bank, how much money the employee has taken from the time bank and how much remains.

Subsection (2)

An employer may provide wage statements to an employee electronically if the employee has:

  • confidential access to the wage statement in the workplace;  and
  • a method of printing a hard copy of the statement.

An employee’s permission is not required as long as the above conditions are met.

Subsection (3) Repealed 2002

Subsection (4)

No wage statement is required when wages and deductions are identical to those given for the previous pay period.

If an employer provides a mid-month salary advance, a statement identifying the payment as an advance is all that is required. A full statement must be provided at month's end covering the full month's wages and deductions.

Employees covered by a collective agreement

Under the provisions of s.3, if a collective agreement contains any provision respecting s.27 (wage statements), this section of the Act does not apply. If a collective agreement does not contain provision respecting wage statements, this section is deemed to be incorporated in the collective agreement as part of its terms.

Under s.3(7) of the Act, where there is a collective agreement, the enforcement of matters relating to s.27 is through the grievance procedure, not through the enforcement provisions of the Act.

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Related Information

Related sections of the Act or Regulation

ESR

Other

 

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