Commentary

8.4 Payroll record keeping

Canada
Canada | Commentary

8.4 Payroll record keeping

Canada | Commentary

8.4     Payroll record keeping

Employers must keep individual records for each employee. These will include payroll information such as:

  1.  

    •     employee's name, address and social insurance number

  2.  

    •     occupational classification and sex of the employee

  3.  

    •     where the employee is under the age of 17 years, the age of the employee

  4.  

    •     employee's start date

  5.  

    •     wage, indicating whether it is on an hourly, weekly, monthly or other basis, and the date and particulars of any change in the rate

  6.  

    •     the hours worked each day

  7.  

    •     insurable hours worked and contracted (for EI purposes)

  8.  

    •     actual

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