Interpretation Guidelines Manual
|ESA Section 27 - Wage Statements|
Text of Legislation
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.
|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:
(2) An employer may provide a wage statement to an employee electronically if the employer provides to the employee, through the workplace,
(3) [Repealed 2002-42-8.]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.
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.
Employers must give employees a wage statement (paystub) for each pay period which contains all of the following information:
An employer may provide wage statements to an employee electronically if the employee has:
An employee’s permission is not required as long as the above conditions are met.
Subsection (3) Repealed 2002
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.
Related sections of the Act or Regulation