What to Check on a Canadian Pay Stub

1. Choose the governing jurisdiction

Pay-statement requirements are employment standards, so the controlling checklist depends on whether the workplace is governed provincially, territorially or federally. Most employees fall under a province or territory; employees in federally regulated industries fall under the federal system.

Use the jurisdiction decision guide if coverage is uncertain.

2. Follow this eight-step pay stub checklist

3. Reconcile the earnings side first

For hourly work, compare time records to the paid units and rates. For salary, identify the pay frequency and confirm whether the statement allocates annual salary weekly, biweekly, semi-monthly or monthly. Keep regular earnings separate from overtime, shift premiums, vacation pay, public or general holiday pay, commissions, bonuses and retroactive adjustments.

The WageWise Work Hours Calculator can total entered shifts and confirmed unpaid breaks. The Gross Pay Calculator can combine entered earnings before deductions. Neither tool determines legal entitlement or replaces employer payroll records.

4. Identify each payroll deduction

Common source deductions can include income tax, Canada Pension Plan or Quebec Pension Plan contributions, Employment Insurance premiums and, in Quebec, Quebec Parental Insurance Plan premiums. Their treatment depends on the payment, province of employment, tax-year rules, annual maximums and the worker’s circumstances.

Other lines may include benefit premiums, registered pension contributions, union dues, charitable deductions, advances, court orders or another amount permitted by the governing rules and authorization. A recognizable label does not by itself prove the amount is authorized or correct.

Use the CRA’s Payroll Deductions Online Calculator to calculate or verify common federal, provincial and territorial deductions outside Quebec. The CRA page directs Quebec users to the applicable Quebec calculator.

5. Illustrative statement check

Assume a statement lists 40 regular hours at $25 and 5 additional hours at an entered $37.50 rate. The deduction figures below are invented solely to demonstrate reconciliation; they are not current tax, CPP or EI calculations.

Do not use the example’s deduction amounts to audit a real statement. Actual deductions must be calculated using the correct date, province of employment, payment type and employee information.

6. What to do when something does not match

1. Save the original statement and the time, schedule, rate or commission records you used.
2. Write down the specific line, period and amount that does not reconcile.
3. Ask payroll or the employer for the calculation and purpose of the item.
4. For tax, CPP/QPP or EI treatment, compare the result with the appropriate official payroll authority.
5. For unpaid wages, unauthorized deductions or missing statement information, contact the employment-standards authority for the governing jurisdiction.

A WageWise result can help describe a discrepancy, but it is not a payroll ruling, complaint decision or legal opinion.

7. Protect the statement and keep records

Keep statements in a secure location and compare them with deposits and year-end slips. If you share a statement for help, redact the Social Insurance Number, address, employee number, bank information, birth date and other personal identifiers. Avoid posting the document in a public forum.

Year-to-date totals are useful for detecting a sudden change, but not every displayed year-to-date field is a universal employment-standards requirement. A T4 is an annual tax information slip and is not a substitute for checking each pay-period statement.

Frequently asked questions