Scope and trigger
Federally regulated workplaces only — At each wage payment, the employer must provide a written statement.
CA-FED · last verified 2026-07-27
Federal pay statement requirements for 2026.
Federally regulated workplaces only — At each wage payment, the employer must provide a written statement. This reference separates required statement content, electronic-delivery guidance, retention, and the official sources used for the current research record.
At a glance
What the Federal record says.
Start with scope. Then compare the statement fields, delivery method, and record-retention rule against the circumstances of the workplace.
Required statement content
- Pay period
- number of hours
- wage rate
- details of deductions
- actual sum received.
Electronic delivery and printing
Electronic delivery is permitted only through an employee-accessible source. The document must remain readable and printable for at least 3 years, with private computer and printer access.
Record retention
Specified payroll information generally at least 3 years after the work was performed; employment start/end records for 36 months after termination.
Primary authority
Trace the summary to its source.
The links below point to the government statute, regulation, or guidance recorded in the 2026 research dataset. Open them when the exact wording matters.
Primary official authority
Canada Labour Code, s. 254
Additional official material
Electronic Alternatives Regulations; Canada Labour Standards Regulations, s. 24
Common questions
Using the Federal requirements page.
Who is covered by this Federal summary?
Federally regulated workplaces only — At each wage payment, the employer must provide a written statement.
What must appear on the pay statement?
Pay period; number of hours; wage rate; details of deductions; actual sum received.
Can the statement be delivered electronically?
Electronic delivery is permitted only through an employee-accessible source. The document must remain readable and printable for at least 3 years, with private computer and printer access.
How long should the related records be retained?
Specified payroll information generally at least 3 years after the work was performed; employment start/end records for 36 months after termination.