Ontario Pay Stub Requirements 2026: What Employers Must Include

Canadian worker reviewing a Record of Employment for an EI application

Quick answer: Ontario employers must give an employee a written wage statement on or before payday. It should clearly show the pay period, wage rate, gross wages, how wages were calculated, each deduction and the net amount paid.

Employee reviewing a wage statement and payroll records

What must appear on an Ontario pay stub?

  • The pay period covered
  • The wage rate, when one applies
  • Gross wages and how they were calculated
  • The amount and purpose of every deduction
  • Any room or board amount treated as wages
  • Net wages paid

The statement must be easy for the worker to understand. Ontario’s official Employment Standards Act guide is the best place to verify current requirements.

Are electronic pay stubs allowed?

Electronic statements can be practical, but employees need reasonable access to them and a way to print or keep a copy. Download each statement instead of relying on permanent access to an employer portal.

Common deductions to check

Normal payroll deductions may include income tax, Canada Pension Plan contributions and Employment Insurance premiums. Other deductions require a lawful basis, such as a court order or valid written authorization. A label such as “adjustment” is not enough if the employee cannot understand what was taken.

Pay-stub calculation example

Regular wages 40 hours × $20 = $800
Overtime wages 3 hours × $30 = $90
Gross wages $890
Less listed deductions $190
Net pay $700

If a pay stub is missing or incorrect

  1. Record the payday and hours worked.
  2. Request a corrected statement in writing.
  3. Keep bank records, schedules and messages.
  4. Contact Ontario employment standards if the issue is not corrected.

Build your own pay record

Keep a simple weekly log of start time, finish time, unpaid breaks and job location. This makes it easier to compare your pay with our guides to overtime pay and vacation pay.

This article provides general information, not legal or payroll advice.

Comments

One response to “Ontario Pay Stub Requirements 2026: What Employers Must Include”

  1. […] Use Ontario’s official payment-of-wages guidance and our pay stub checklist. […]

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