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Payroll Administrative/Records

  1. Are employers required to issue a statement of earnings each pay day?
  2. What can be deducted from wages?
  3. Record of Employment, T-4 Slips & Employment Insurance Questions
  4. What payroll records must be kept by an employer?

 

1. Are employers required to issue a statement of earnings each pay day?

Yes, and it should contain the following information:

  • the start/end dates of the pay period
  • the rates of wages and number of hours worked at each rate during the period
  • the gross amount of wages earned for the pay period
  • the amount and purpose of each deduction made from the gross wages
  • the net amount of wages to which the employee is entitled for the pay period.
  • if applicable, the amount of vacation pay included in the wages for the pay period.

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2. What can be deducted from wages?

Income Tax, Canadian Pension Plan contributions, E.I. contributions, overpayment of wages, deductions for a group benefit plan that the employee is participating in, savings plan deductions, overpayment on unused portions of travel advances and rental charges when the employee occupies the employer’s premises, as well as sums established at law.

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3. Record of Employment, T-4 Slips & Employment Insurance Questions

All questions concerning Record of Employment (separation slip/lay-off slip) should be directed to the nearest Employment Insurance Centre, Human Resources and Skills Development Canada opens new window.

All questions about T-4 slips and Employment Insurance contributions should be directed to the nearest Canada Revenue Agency - CRA.

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4. What payroll records must be kept by an employer?

Every employer must keep payroll records for each employee showing the following:

  • name, address and birth date of the employee
  • date of the start of the employment and the dates of a temporary lay-off or termination
  • rate of wages, number of hours worked in each day, the amount paid showing all deductions made from wages paid
  • the date of annual vacation and the amount of vacation pay paid
  • the dates on which each 24 hour rest period is given.

The employer is required to keep these records for a period of 4 years from the date of the last entry.

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