Wage statement
At least once a month, show the statement period, regular and overtime hours, regular and overtime rates, deductions, and the sum paid.
See details →YUKON PAYROLL RESOURCES · YT · REVIEWED 2026-10-03
last verified 2026-10-03Yukon Payroll &Pay Statement Guide
Review Yukon’s wage-statement rule, the 16-day pay-period limit, the 12-month record rule, the April 1, 2026 minimum wage, workers’ compensation, and CRA withholding. Prepare a Canadian Pay Run for a small team or create an individual pay statement when that is all you need.
Wage statement at least monthlyYukon requires a wage statement at least once a month, showing hours, rates, deductions, and the amount paid.
No territorial payroll taxYukon employers withhold through the CRA and pay workers’ compensation assessments. There is no territorial payroll or health tax.
Reviewed 2026-10-03Checked against current Government of Yukon and CRA sources.
AT A GLANCE
What distinguishes Yukon pay-period records
Yukon’s employment standards guidance says employers must give employees a wage statement at least once a month. It shows the statement period, the hours worked including regular and overtime hours, the wage rate including the regular and overtime rate, details of the deductions, and the actual sum paid. A pay period may not exceed 16 consecutive calendar days, and wages are paid within 10 days after the period ends. Records are kept for 12 months after the work is performed.
Minimum wage
Yukon’s minimum wage is $18.51 per hour from April 1, 2026, up from $17.94. It is adjusted every April 1 based on the Consumer Price Index.
View Yukon minimum wage →Pay periods
Pay periods may not exceed 16 consecutive calendar days. Pay wages within 10 days after the pay period ends, and within 7 days after employment ends.
View the employment standards fact sheet →Workers’ compensation
Most Yukon employers register with the Yukon Workers’ Safety and Compensation Board and pay employer-funded assessments.
Visit the Yukon Workers’ Safety and Compensation Board →TERRITORY PAYROLL OVERVIEW
What makes Yukon different from other pay-statement jurisdictions
Yukon separates the pay period from the statement. Wages are paid on pay periods of no more than 16 consecutive days, but the guidance requires the wage statement at least once a month. Giving a statement with every pay meets the monthly minimum. The required content is short: the period, regular and overtime hours, regular and overtime rates, deductions, and the sum paid.
The official sources reviewed did not set an electronic-delivery condition for Yukon wage statements, so this page does not say that electronic statements are prohibited or that they carry a particular consent or printing condition. Yukon’s record period is shorter than most of Canada: records listed in section 62 of the Employment Standards Act are kept for 12 months after the work is performed. The CRA requires longer retention for payroll-tax records.
Yukon has no territorial payroll or employer health tax. Income-tax withholding runs through the CRA together with CPP and EI.
PAYROLL REQUIREMENTS CHECKLIST
The Yukon requirements checklist
When a statement is required
Give each employee a wage statement at least once a month. Use pay periods of no more than 16 consecutive calendar days and pay within 10 days after the period ends.
Information to include
The statement period; the number of hours worked, including regular and overtime hours; the rate of wages, including the regular and overtime rate; details of the deductions made from the wages; and the actual sum paid to the employee.
Final pay
When employment ends, pay outstanding wages, other than termination pay, within 7 days.
Other employer obligations
Keep section 62 employment records for 12 months after the work is performed. Apply CRA source deductions and workers’ compensation assessments separately from the statement rule.
PAYROLL RECORDS IN PRACTICE
How Yukon treats the statement after payday
Delivery method
The official sources reviewed did not set a paper or electronic delivery condition. Use a method the employee can access and keep.
Retention
Keep the employee’s name and address, daily hours, wages, gross earnings and deductions, weekly overtime, vacations, leaves, and conditions of employment for 12 months after the work is performed. CRA payroll records are kept for the longer period the CRA requires.
CRA WITHHOLDING — NO TERRITORIAL PAYROLL TAX
Yukon withholding and employer payroll costs
Yukon employers deduct federal and Yukon income tax, CPP contributions, and EI premiums and remit them to the CRA. Workers’ compensation assessments are an employer cost and are not deducted from employee pay. Yukon has no territorial payroll or employer health tax.
Yukon income tax through the CRA
Yukon tax is calculated with federal tax using the CRA tables or T4127 formulas. The CRA did not change Yukon values in the July 1, 2026 edition.
Yukon Workers’ Safety and Compensation Board
Employer-funded assessments based on industry rate and assessable payroll.
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
Yukon payroll is driven by territorial 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 Whitehorse, Dawson City, or other Yukon communities.
1
Whitehorse and other communities
Apply the territorial minimum wage, statement, and record rules. Municipal business licensing is separate from payroll.
2
Federally regulated employers
Federally regulated employers in Yukon follow the Canada Labour Code. The federal minimum wage is $18.15 per hour from April 1, 2026. Yukon’s $18.51 rate is higher, and the federal rule requires the higher of the two.
3
Province or territory of employment for CRA withholding
For CRA withholding, the province or territory of employment generally depends on the employer establishment where the employee reports for work. Fully remote employees are assessed under the CRA’s remote-work policy.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Yukon payroll records
1Confirm coverageConfirm the employee is under the Yukon Employment Standards Act and not the Canada Labour Code.›
2Record hoursCapture regular and overtime hours for each pay period of no more than 16 days.›
3Calculate deductionsApply federal and Yukon income tax, CPP, and EI.›
4Generate the statementShow the period, regular and overtime hours and rates, deductions, and the sum paid, at least once a month.›
5Pay and retainPay within 10 days after the period ends and keep records for 12 months after the work is performed.›
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OFFICIAL SOURCES USED FOR THIS PAGE
Official sources used for this page
01
Government of Yukon · Employment standards general fact sheet
Wage-statement contents, pay periods, payday deadlines, records, and retention.
02
Government of Yukon · Employment Standards Act
Sections 62 and 63 (existing source link retained).
03
Government of Yukon · Find the minimum wage in the Yukon
$18.51 from April 1, 2026, and annual CPI indexation.
04
Yukon Workers’ Safety and Compensation Board
Employer registration and assessments.
05
Canada Revenue Agency · T4127 payroll deductions formulas
2026 federal and Yukon withholding formulas, CPP, and EI.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Yukon and federal sources and is periodically reviewed against current agency guidance. We use the Employment Standards Act, Government of Yukon employment standards material, Yukon Workers’ Safety and Compensation Board resources, and CRA payroll guidance whenever available.
FREQUENTLY ASKED QUESTIONS
Yukon pay-statement FAQ
What must a Yukon wage statement show?
The statement period, regular and overtime hours worked, the regular and overtime rates, details of the deductions, and the actual sum paid.
How often must a Yukon employer give a wage statement?
At least once a month. Pay periods may not exceed 16 consecutive calendar days.
How long must Yukon employment records be kept?
For 12 months after the work is performed.
What is Yukon’s minimum wage?
$18.51 per hour from April 1, 2026.
Does Yukon have a payroll tax?
No. Yukon employers withhold income tax, CPP, and EI through the CRA and pay workers’ compensation assessments, but there is no territorial payroll or employer health tax.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Yukon Pay Run, review regular and overtime hours, deductions, and CRA withholding before completion, and keep the applicable Yukon sources with your payroll workflow.