Statement of earnings
Give a written statement of earnings for each pay period, with hours, rates, earnings items, deductions, and time off in lieu of overtime.
See details →ALBERTA PAYROLL RESOURCES · AB · REVIEWED 2026-10-03
last verified 2026-10-03Alberta Payroll &Pay Statement Guide
Review Alberta’s statement-of-earnings rule, electronic-delivery conditions, three-year record retention, the student minimum wage, WCB premiums, and the CRA withholding that applies in Alberta. Prepare a Canadian Pay Run for a small team or create an individual pay statement when that is all you need.
Statement every pay periodAlberta requires a written statement of earnings for each pay period.
No provincial payroll or health taxAlberta employers withhold income tax, CPP, and EI through the CRA and pay WCB premiums. There is no provincial employer health tax.
Reviewed 2026-10-03Checked against current Government of Alberta, WCB-Alberta, and CRA sources.
AT A GLANCE
What distinguishes Alberta pay-period records
Alberta’s Employment Standards Code requires employers to give each employee a written statement of earnings for each pay period. The statement must show the period it covers, regular and overtime hours, the wage rate and overtime rate, the earnings paid with each item listed separately, each deduction and the reason for it, and any hours taken off with pay instead of overtime pay. Employers keep the related records for three years.
Payday timing
Pay earnings at least once a month and no later than 10 consecutive days after the end of each pay period.
View Alberta payment of earnings rules →Minimum wage
The general minimum wage is $15.00 per hour. Students under 18 may be paid $13.00 per hour for the first 28 hours a week while school is in session and for all hours during school breaks. Hours over 28 in a school week are paid at $15.00.
View Alberta minimum wage →Workers’ compensation
WCB-Alberta’s 2026 average collected premium rate is $1.46 per $100 of insurable earnings. Each employer’s rate depends on its industry and experience.
View WCB-Alberta 2026 premium highlights →PROVINCE PAYROLL OVERVIEW
What makes Alberta different from other pay-statement jurisdictions
Alberta’s statement rule includes a field that many provinces do not require: hours taken off with pay instead of overtime pay. Where an employer uses time off in lieu of overtime under an overtime agreement, the statement should show those hours along with the regular and overtime hours worked.
Alberta allows electronic statements, but only when the employee has confidential access to the statement and can view and print it. Alberta does not have a provincial employer health tax or payroll tax. The main provincial employer cost outside wages is the WCB-Alberta premium, which the employer pays and does not deduct from employee pay.
Income-tax withholding in Alberta runs through the CRA together with federal tax, CPP, and EI. For 2026, Alberta’s lowest provincial income-tax rate is 8% in the CRA payroll formulas. Alberta has a separate student minimum wage, so the student’s age, school-term status, and weekly hours affect the minimum wage check.
PAYROLL REQUIREMENTS CHECKLIST
The Alberta requirements checklist
When a statement is required
Give each employee a written statement of earnings for each pay period.
Information to include
The period the statement covers; regular and overtime hours worked; the wage rate and the overtime rate; the earnings paid, with each item listed separately; each deduction and the reason for it; and the hours taken off with pay instead of overtime pay.
Electronic delivery
An electronic statement is acceptable when the employee has confidential access to it and can view and print it.
Other employer obligations
Pay at least monthly and within 10 consecutive days after the pay period ends. Keep employment records for three years. Apply CRA source deductions and WCB-Alberta premiums. These are separate from the statement rule.
PAYROLL RECORDS IN PRACTICE
How Alberta treats the statement after payday
Delivery method
Paper or electronic. If electronic, the employee must be able to access the statement confidentially and view and print it.
Retention
Keep employment records for three years. Keep CRA payroll records for the period the CRA requires.
CRA WITHHOLDING — NO PROVINCIAL PAYROLL TAX
Alberta withholding and employer payroll costs
Alberta employers deduct federal and Alberta income tax, CPP contributions, and EI premiums and remit them to the CRA. They also pay the employer share of CPP and EI. WCB-Alberta premiums are an employer cost and are not deducted from employee pay. Alberta has no provincial employer health or payroll tax.
Alberta income tax through the CRA
Alberta tax is calculated with federal tax using the CRA tables or T4127 formulas. For 2026, Alberta’s lowest provincial rate in the CRA formulas is 8%.
WCB-Alberta premiums
2026 average collected premium rate of $1.46 per $100 of insurable earnings; industry rates vary.
Income tax (CRA)
Outside Quebec, employers withhold federal and provincial or territorial income tax together and remit both to the CRA. Use the CRA payroll deductions tables (T4032), the Payroll Deductions Online Calculator (PDOC), or the T4127 formulas that apply to the pay date. For 2026, the lowest federal rate is 14% and the federal basic personal amount is up to $16,452.
Canada Pension Plan (2026)
For 2026: basic exemption $3,500; maximum pensionable earnings $74,600; employee and employer each contribute 5.95%, up to $4,230.45. The second additional contribution (CPP2) is 4% each on earnings from $74,600 to $85,000, up to $416.
Employment Insurance (2026)
For 2026, maximum insurable earnings are $68,900. The employee premium is 1.63% of insurable earnings, up to $1,123.07. The employer pays 1.4 times the employee premium (2.28%), up to $1,572.30, unless it qualifies for a reduced rate.
Remittances, slips, and ROEs
Regular remitters send source deductions to the CRA by the 15th day of the month after the deductions were made. Accelerated and quarterly remitters follow different schedules. Employers also prepare T4 slips for the year and issue a Record of Employment when an employee has an interruption of earnings.
i
CPP and EI amounts are 2026 figures. Federal and provincial withholding values can change mid-year. The CRA issued a July 1, 2026 edition of T4127 (123rd edition) that changed British Columbia, Newfoundland and Labrador, and Prince Edward Island. Use the edition that applies to the pay date.
LOCAL AND COVERAGE CONSIDERATIONS
Alberta payroll is driven by provincial and federal rules
The primary sources reviewed for this page did not identify a municipal minimum wage or municipal payroll tax that changes payroll in Calgary, Edmonton, or other Alberta municipalities. The issues that change the result in Alberta are coverage, student wages, and the province of employment.
1
Calgary, Edmonton, and other municipalities
Apply the provincial minimum wage, statement, and payday rules. Municipal business licensing is separate from payroll.
2
Students under 18
The $13.00 student rate applies only to students under 18, and only to the first 28 hours a week while school is in session. During school breaks it may apply to all hours. Track weekly hours and school-term status.
3
Federally regulated employers
Banks, interprovincial transportation, telecommunications, and other federally regulated employers in Alberta follow the Canada Labour Code. The federal minimum wage is $18.15 per hour from April 1, 2026.
4
Employees who work in more than one province
For CRA withholding, the province of employment generally depends on the employer establishment where the employee reports for work, not where the employee lives. Fully remote employees are assessed under the CRA’s remote-work policy. Use Alberta tables only when Alberta is the province of employment.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Alberta payroll records
1Confirm coverageConfirm the employee is under Alberta employment standards and not the Canada Labour Code.›
2Record hoursCapture regular hours, overtime hours, and any hours taken off instead of overtime pay.›
3Calculate deductionsApply federal and Alberta income tax, CPP, and EI for the pay date.›
4Generate the statementShow the period, hours, rates, itemized earnings, deductions with reasons, and time off in lieu.›
5Pay and retainPay within 10 consecutive days after the period ends and keep records for three years.›
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Privacy-conscious by design
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OFFICIAL SOURCES USED FOR THIS PAGE
Official sources used for this page
01
Government of Alberta · Payment of earnings
Statement-of-earnings contents, electronic statements, payday timing, and record retention.
02
Government of Alberta · Minimum wage
General and student minimum wage rules.
03
Government of Alberta · Employment standards guide for employees (January 2026)
Existing official source link retained from the current page.
04
Government of Alberta · Sample pay statement
Existing official source link retained from the current page.
05
WCB-Alberta · 2026 premium rate highlights
2026 average collected premium rate.
06
Canada Revenue Agency · T4127 payroll deductions formulas
2026 federal and Alberta withholding formulas, CPP, and EI.
07
Employment and Social Development Canada · 2026 EI premium rate
2026 maximum insurable earnings and EI premium rates.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Alberta and federal sources and is periodically reviewed against current agency guidance. We use Government of Alberta employment standards material, WCB-Alberta rate publications, and CRA and Employment and Social Development Canada payroll guidance whenever available.
FREQUENTLY ASKED QUESTIONS
Alberta pay-statement FAQ
What must an Alberta statement of earnings show?
The period it covers, regular and overtime hours, the wage rate and overtime rate, the earnings paid with each item listed separately, each deduction and the reason for it, and hours taken off with pay instead of overtime pay.
Can an Alberta employer provide pay statements electronically?
Yes, if the employee has confidential access to the statement and can view and print it.
How long must Alberta employers keep employment records?
Three years.
How often must Alberta employees be paid?
At least once a month, and no later than 10 consecutive days after the end of each pay period.
What is Alberta’s minimum wage in 2026?
$15.00 per hour. Students under 18 may be paid $13.00 per hour for the first 28 hours a week while school is in session and for all hours during school breaks.
Does Alberta have an employer health or payroll tax?
No. Alberta employers withhold income tax, CPP, and EI through the CRA and pay WCB-Alberta premiums, but there is no provincial employer health tax.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare an Alberta Pay Run, review hours, overtime, deductions, and CRA withholding before completion, and keep the applicable Alberta sources with your payroll workflow.