Scope and trigger
Most provincially regulated Ontario workplaces — A written wage statement is required on or before payday.
Ontario pay statement guideONReviewed 2026-07-27
last verified 2026-07-27Ontario Pay Statement Requirements2026 Earnings Statement Guide
Ontario requires a written wage statement on or before payday. Review the pay calculation, gross and net wages, vacation pay, deductions, electronic access, and the three-year recordkeeping period.
Generally required
Official-source guide
Reviewed 2026-07-27
At a glance
What the Ontario 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
- wage rate if any
- gross wages
- how wages were calculated unless provided another way
- vacation pay if not included in gross
- amount and purpose of each deduction
- net wages.
Electronic delivery and printing
Electronic statements are permitted when the employee can view and print them.
Record retention
Wage-statement information must generally be kept for 3 years after the statement is given.
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
Employment Standards Act, 2000, s. 12
Additional official material
Ontario ESA Guide — Payment of wages and record keeping
Common questions
Using the Ontario requirements page.
Who is covered by this Ontario summary?
Most provincially regulated Ontario workplaces — A written wage statement is required on or before payday.
What must appear on the pay statement?
Pay period; wage rate if any; gross wages; how wages were calculated unless provided another way; vacation pay if not included in gross; amount and purpose of each deduction; net wages.
Can the statement be delivered electronically?
Electronic statements are permitted when the employee can view and print them.
How long should the related records be retained?
Wage-statement information must generally be kept for 3 years after the statement is given.