Wage statements

On paydays, an employer must give each employee a written wage statement for the pay period, which includes the following information:

• The employer’s name and address;
• The hours worked by the employee;
• The employee’s wage rate, whether hourly, salary, flat rate, piece rate, commission or other incentive basis;
• The employee’s overtime rate(s);
• The hours worked at the overtime rate(s);
• Any money, allowance or other payment the employee is entitled to. (This would include vacation pay or statutory holiday pay);
• The amount and purpose of each deduction;
• If the employee is paid other than by the hour or by salary, how the wages were calculated;
• The employee’s gross and net wages;
• Any amounts withdrawn from the employee’s time bank and how much time remains;

A wage statement must be a document separate from an employee’s pay cheque, so that it can be kept by the employee if desired.

If a wage statement would be the same as one given in a previous pay period, another need not be given until a change occurs.

Electronic wage statements

Wage statements can be provided electronically as long as the employer provides:

Confidential access to the electronic wage statement at the workplace; and

A means of making a paper copy of that wage statement.

Deductions

An employer can only deduct money required or permitted by the Employment Standards Act, or by another Act of either British Columbia or Canada.

Examples of required deductions include income tax, Canada Pension Plan contributions and Employment Insurance premiums.

Any other deductions, such as union or professional dues, require the employee’s written permission.

Homework/Exercise:

Study the paystubs below to better understand what should be on your paystub. There will be an exam question related.