Pay stub
Show the pay period, regular, overtime, and public-holiday hours and pay, rates by job, job categories, itemized deductions, total wages, and net pay.
See details →SASKATCHEWAN PAYROLL RESOURCES · SK · REVIEWED 2026-10-03
last verified 2026-10-03Saskatchewan Payroll &Pay Statement Guide
Review Saskatchewan’s pay-stub rule, electronic access and printing, the five-year and two-year record rules, the October 1, 2026 minimum wage, reporting-for-duty pay, WCB premiums, and CRA withholding. Prepare a Canadian Pay Run for a small team or create an individual pay statement when that is all you need.
Public-holiday hours and job categoriesSaskatchewan pay stubs show regular, overtime, and public-holiday hours and pay, by job category.
No provincial payroll taxSaskatchewan employers withhold through the CRA and pay WCB premiums. There is no provincial employer health tax.
Reviewed 2026-10-03Checked against current Government of Saskatchewan, WCB Saskatchewan, and CRA sources.
AT A GLANCE
What distinguishes Saskatchewan pay-period records
The Government of Saskatchewan says a pay stub must show the employee’s name; the start and end dates of the pay period; regular, overtime, and public-holiday hours worked; the rate or rates of pay for each job; amounts paid for regular wages, overtime, public holiday pay, and pay for working on a public holiday; the job category for each payment; total wages; an itemized list of deductions; and the net pay. Electronic pay stubs must be accessible so the employee can print a copy, at work or remotely.
Minimum wage
Saskatchewan’s minimum wage is $15.70 per hour from October 1, 2026, up from $15.35. It is indexed each year, with changes announced by June 30 and effective October 1.
View Saskatchewan minimum wage →Record retention
Keep payroll records for the most recent five years of an employee’s employment, and for two more years after the employee leaves.
View payroll records rules →WCB Saskatchewan
The 2026 average premium rate is $1.22 per $100 of assessable payroll, down from $1.28 in 2025. 2026 maximum assessable earnings are $108,223 per worker.
View 2026 maximum assessable earnings →PROVINCE PAYROLL OVERVIEW
What makes Saskatchewan different from other pay-statement jurisdictions
Saskatchewan’s pay stub is organized around types of hours and jobs. It shows public-holiday hours and pay alongside regular and overtime pay, and it ties each payment to a job category with the rate for each job. An employee who works more than one job for the same employer needs those payments shown separately. The province suggests adding the employer’s name and address for identification, but its list of required items does not include them.
Electronic pay stubs are allowed when employees can access the system to print a copy, at work or remotely. Saskatchewan’s record rule is longer than most provinces’: records cover the most recent five years of employment and are kept for two more years after the employee leaves. Modified work arrangements are kept for five years after they end.
Saskatchewan has no provincial employer health or payroll tax. Employees who report for duty are generally owed at least three hours’ pay at their regular rate, with a one-hour minimum for some school-board employees during the school term. For 2026, Saskatchewan’s basic personal amount in the CRA formulas is $20,381.
PAYROLL REQUIREMENTS CHECKLIST
The Saskatchewan requirements checklist
When a statement is required
Give the employee a pay stub with each payment of wages.
Information to include
The employee’s name; the start and end dates of the pay period; regular, overtime, and public-holiday hours worked; the rate of pay, or rates for each job; amounts paid for regular wages, overtime, public holiday pay, and pay for working on a public holiday; the job category for each payment; total wages; an itemized list of deductions; and the net amount paid.
Electronic delivery
Electronic pay stubs are allowed if employees can access the system to print a copy, at work or remotely.
Other employer obligations
Keep payroll records for the most recent five years of employment and for two years after the employee leaves. Apply CRA source deductions and WCB Saskatchewan premiums separately from the pay-stub rule.
PAYROLL RECORDS IN PRACTICE
How Saskatchewan treats the statement after payday
Delivery method
Paper, or electronic with access to print a copy at work or remotely.
Retention
Keep records for the most recent five years of the employee’s employment and for two more years after the employee leaves. Keep modified work arrangements for five years after they end. Records include written contracts or offer letters dealing with wages, and shift schedules with daily start and end times.
CRA WITHHOLDING — NO PROVINCIAL PAYROLL TAX
Saskatchewan withholding and employer payroll costs
Saskatchewan employers deduct federal and Saskatchewan income tax, CPP contributions, and EI premiums and remit them to the CRA. WCB Saskatchewan premiums are an employer cost and are not deducted from employee pay. Saskatchewan has no provincial employer health or payroll tax.
Saskatchewan income tax through the CRA
Saskatchewan tax is calculated with federal tax using the CRA tables or T4127 formulas. For 2026, Saskatchewan’s basic personal amount is $20,381.
WCB Saskatchewan (2026)
Average premium rate of $1.22 per $100 of assessable payroll. Premiums apply to each worker’s earnings up to $108,223.
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
Saskatchewan 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 Saskatoon, Regina, or other Saskatchewan municipalities.
1
Saskatoon, Regina, and other municipalities
Apply the provincial minimum wage, pay-stub, and record rules. Municipal business licensing is separate from payroll.
2
Reporting for duty
An employee who reports for work is generally owed at least three hours’ pay at the regular rate. Students, school bus drivers, and noon-hour supervisors employed by school boards have a one-hour minimum during the school term.
3
Federally regulated employers
Federally regulated employers in Saskatchewan 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.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Saskatchewan payroll records
1Confirm coverageConfirm the employee is under The Saskatchewan Employment Act and not the Canada Labour Code.›
2Record hours by type and jobCapture regular, overtime, and public-holiday hours for each job category.›
3Calculate deductionsApply federal and Saskatchewan income tax, CPP, and EI.›
4Generate the pay stubShow each pay type, rates by job, job categories, itemized deductions, total wages, and net pay.›
5RetainKeep records for the most recent five years of employment and two years after the employee leaves.›
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Review before completion
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Privacy-conscious by design
Saved profiles and Pay Runs remain in the user’s browser, and payroll history is not maintained in a LeoFolio staff-accessible payroll database.
OFFICIAL SOURCES USED FOR THIS PAGE
Official sources used for this page
01
Government of Saskatchewan · What must appear on a pay stub
Required pay-stub items and electronic access.
02
Government of Saskatchewan · Payroll records
Required records and retention periods.
03
Government of Saskatchewan · Minimum wage and reporting for duty pay
$15.70 from October 1, 2026, indexation, and reporting-for-duty rules.
04
WCB Saskatchewan · 2026 premium rates
2026 average premium rate.
05
WCB Saskatchewan · Maximum assessable earnings
2026 maximum assessable earnings.
06
Canada Revenue Agency · T4127 payroll deductions formulas
2026 federal and Saskatchewan withholding formulas, CPP, and EI.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Saskatchewan and federal sources and is periodically reviewed against current agency guidance. We use Government of Saskatchewan employment standards material, WCB Saskatchewan publications, and CRA payroll guidance whenever available.
FREQUENTLY ASKED QUESTIONS
Saskatchewan pay-statement FAQ
What must a Saskatchewan pay stub show?
The employee’s name, the pay-period dates, regular, overtime, and public-holiday hours, rates by job, amounts for each pay type, the job category for each payment, total wages, an itemized list of deductions, and net pay.
Can a Saskatchewan employer provide electronic pay stubs?
Yes, if employees can access the system to print a copy, at work or remotely.
How long must Saskatchewan payroll records be kept?
For the most recent five years of the employee’s employment, and for two more years after the employee leaves.
What is Saskatchewan’s minimum wage?
$15.70 per hour from October 1, 2026.
What is reporting-for-duty pay in Saskatchewan?
An employee who reports for work is generally owed at least three hours’ pay at the regular rate. Some school-board employees have a one-hour minimum during the school term.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Saskatchewan Pay Run, review hours by type and job, deductions, and CRA withholding before completion, and keep the applicable Saskatchewan sources with your payroll workflow.