Wage statement on payday
Give a written wage statement on every payday, including the time-bank activity and balance where a time bank is used.
See details →BRITISH COLUMBIA PAYROLL RESOURCES · BC · REVIEWED 2026-10-03
last verified 2026-10-03British Columbia Payroll &Pay Statement Guide
Review British Columbia’s payday wage-statement rule, electronic-delivery conditions, four-year payroll records, the 2026 minimum wage, the Employer Health Tax, WorkSafeBC premiums, and the July 1, 2026 change to BC withholding. Prepare a Canadian Pay Run for a small team or create an individual pay statement when that is all you need.
Wage statement every paydayBritish Columbia requires a written wage statement on each payday, including the time-bank balance where one is used.
Employer Health TaxEmployers with B.C. remuneration above $1,000,000 a year may owe the Employer Health Tax.
Reviewed 2026-10-03Checked against current Government of British Columbia, WorkSafeBC, and CRA sources.
AT A GLANCE
What distinguishes British Columbia pay-period records
Section 27 of British Columbia’s Employment Standards Act requires employers to give each employee a written wage statement on every payday. The statement must show the employer’s name and address, hours worked, the wage rate and how the employee is paid, the overtime wage rate and overtime hours, any other money or allowance the employee is entitled to, each deduction and its purpose, how wages were calculated if the employee is not paid hourly or by salary, gross and net wages, and the amount taken from and remaining in the employee’s time bank. Section 28 payroll records are kept for four years.
Minimum wage
British Columbia’s general minimum wage is $18.25 per hour from June 1, 2026.
View B.C. minimum wage →Employer Health Tax
From 2024 onward, employers with B.C. remuneration of $1,000,000 or less are exempt. Between $1,000,000.01 and $1,500,000 the tax is 5.85% of remuneration above $1,000,000. Above $1,500,000 it is 1.95% of total B.C. remuneration. Charitable and non-profit employers follow different rules.
View the Employer Health Tax overview →WorkSafeBC
WorkSafeBC’s 2026 average base premium rate is $1.55 per $100 of assessable payroll, unchanged from 2025. Industry rates vary.
View WorkSafeBC 2026 premium rates →PROVINCE PAYROLL OVERVIEW
What makes British Columbia different from other pay-statement jurisdictions
British Columbia has one of the more detailed statement rules in Canada. Besides the usual hours, rates, deductions, and gross and net pay, the statement must show the employer’s address, how pay was calculated for employees who are not paid hourly or by salary, and the employee’s time bank: how much was taken out and how much remains. The Employment Standards Branch says an employer does not need to issue a new statement for a pay period when the required information has not changed from the previous one.
Electronic statements are allowed when the employee has confidential access to the statement at the workplace and a way to print a hard copy. The Branch’s interpretation says employee permission is not required when those conditions are met. Payroll records under section 28 must be kept in English at the employer’s principal place of business in British Columbia for four years after they are created.
British Columbia has a provincial Employer Health Tax with a $1,000,000 exemption. For BC income-tax withholding, the CRA’s July 1, 2026 edition of T4127 raised BC’s lowest rate for 2026 from 5.06% to 5.60% and the BC tax-reduction basic amount from $562 to $690. Payroll uses a prorated 6.14% rate and a prorated $805 reduction amount for pay dates from July 1 to December 31, 2026.
PAYROLL REQUIREMENTS CHECKLIST
The British Columbia requirements checklist
When a statement is required
Give a written wage statement on every payday. A new statement is not needed for a pay period if the required information has not changed from the previous statement.
Information to include
The employer’s name and address; hours worked; the wage rate, whether hourly, salary, flat rate, piece rate, commission, or another incentive basis; the overtime wage rate; hours worked at the overtime rate; any money, allowance, or other payment the employee is entitled to; the amount and purpose of each deduction; how wages were calculated if the employee is not paid by the hour or by salary; gross and net wages; and how much the employee has taken from their time bank and how much remains.
Electronic delivery
Electronic statements are allowed when the employee has confidential access to the statement at the workplace and a method of printing a hard copy. Employee permission is not required when both conditions are met.
Other employer obligations
Pay at least semimonthly and within 8 days after the end of each pay period. Keep section 28 payroll records for four years. Apply CRA source deductions, the Employer Health Tax where applicable, and WorkSafeBC premiums separately from the statement rule.
PAYROLL RECORDS IN PRACTICE
How British Columbia treats the statement after payday
Delivery method
Paper, or electronic with confidential workplace access and a way to print. The Branch’s guidance says the statement should be separate from the pay cheque so the employee can keep it.
Retention
Keep payroll records in English at the principal place of business in British Columbia for four years after each record is created. The list of required records includes the employee’s name, date of birth, occupation, telephone number, and address. These are recordkeeping items, not wage-statement fields.
CRA WITHHOLDING — PLUS THE EMPLOYER HEALTH TAX
British Columbia withholding and employer payroll costs
British Columbia employers deduct federal and BC income tax, CPP contributions, and EI premiums and remit them to the CRA. The Employer Health Tax and WorkSafeBC premiums are employer costs. They are not deducted from employee pay and should not appear as employee deductions on the wage statement.
BC income tax (July 1, 2026 change)
For pay dates from July 1, 2026, the CRA formulas use a prorated BC lowest rate of 6.14% and a prorated BC tax-reduction basic amount of $805. These reflect the 2026 annual changes to 5.60% and $690.
Employer Health Tax
Exempt up to $1,000,000; 5.85% of the excess between $1,000,000 and $1,500,000; 1.95% of total B.C. remuneration above $1,500,000. Registration is required once B.C. remuneration exceeds the exemption.
WorkSafeBC premiums
2026 average base premium rate of $1.55 per $100 of assessable payroll; 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
British Columbia 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 Vancouver, Surrey, Victoria, or other British Columbia municipalities. The issues that change the result in British Columbia are coverage and the type of work.
1
Vancouver, Victoria, and other municipalities
Apply the provincial minimum wage, wage-statement, payday, and Employer Health Tax rules. Municipal business licensing is separate from payroll.
2
Online platform delivery and ride-hail workers
The Employment Standards Regulation has a separate wage-statement rule for delivery and ride-hail workers who work through online platforms. That statement covers engaged time, kilometres travelled, earnings and gratuities, distance-expense allowances, any minimum-wage top-up, deductions, and the net amount. It should not be merged into the general section 27 checklist.
3
Federally regulated employers
Federally regulated employers in British Columbia follow the Canada Labour Code. The federal minimum wage is $18.15 per hour from April 1, 2026. British Columbia’s $18.25 rate is higher, and the federal rule requires the higher of the two.
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.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for British Columbia payroll records
1Confirm coverageConfirm the worker is under the B.C. Employment Standards Act and whether the online-platform rules apply.›
2Record hours and time bankCapture regular and overtime hours and any time-bank deposits and withdrawals.›
3Calculate deductionsApply federal and BC income tax for the pay date, CPP, and EI.›
4Generate the statementShow every section 27 item, including the employer’s address and the time-bank balance.›
5Pay and retainPay within 8 days after the period ends and keep payroll records for four years.›
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OFFICIAL SOURCES USED FOR THIS PAGE
Official sources used for this page
01
Government of B.C. · ESA section 27, wage statements
Statutory wage-statement items and the electronic-statement interpretation.
02
Government of B.C. · ESA section 28, payroll records
Payroll record items, language, location, and four-year retention.
03
Government of B.C. · ESA section 17, paydays
Semimonthly pay and the 8-day deadline.
04
Government of B.C. · Keeping records
Plain-language wage-statement and record-keeping guidance.
05
Government of B.C. · Minimum wage and June 1, 2026 increase
General minimum wage of $18.25 from June 1, 2026.
06
Government of B.C. · Employer Health Tax overview
Exemption, notch rate, and full rate from 2024 onward.
07
WorkSafeBC · 2026 premium rates
2026 average base premium rate and industry rates.
08
Canada Revenue Agency · T4127, July 2026 edition
BC rate and tax-reduction changes effective July 1, 2026.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary British Columbia and federal sources and is periodically reviewed against current agency guidance. We use the Employment Standards Branch’s interpretation guidelines, Ministry of Finance Employer Health Tax material, WorkSafeBC rate publications, and CRA payroll guidance whenever available.
FREQUENTLY ASKED QUESTIONS
British Columbia pay-statement FAQ
What must a British Columbia wage statement show?
The employer’s name and address, hours worked, the wage rate and pay basis, the overtime rate and overtime hours, other money or allowances owed, each deduction and its purpose, how wages were calculated if not paid hourly or by salary, gross and net wages, and time-bank withdrawals and balance.
Can a British Columbia employer provide wage statements electronically?
Yes, if the employee has confidential access to the statement at the workplace and a way to print a hard copy. Employee permission is not required when those conditions are met.
How long must British Columbia payroll records be kept?
Four years after each record is created, in English, at the employer’s principal place of business in British Columbia.
What is British Columbia’s minimum wage in 2026?
$18.25 per hour from June 1, 2026.
Who pays the British Columbia Employer Health Tax?
Employers whose B.C. remuneration exceeds $1,000,000 in a year. The tax is 5.85% of the excess between $1,000,000 and $1,500,000 and 1.95% of total B.C. remuneration above $1,500,000. It is an employer cost, not an employee deduction.
Did BC income-tax withholding change in 2026?
Yes. From July 1, 2026, the CRA formulas use a prorated BC lowest rate of 6.14% and a prorated BC tax-reduction basic amount of $805 for the rest of 2026.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a British Columbia Pay Run, review hours, the time bank, deductions, and CRA withholding before completion, and keep the applicable British Columbia sources with your payroll workflow.