Canadian Payroll Reporter

5 Canadian HR Reporter, a Thomson Reuters business 2017 Jurisdiction Conditions for Providing Pay Statements Electronically Federal • The employer must make the pay statement available only to the employee through an electronic source, such as a website, to which the employee has access and the employer must inform the employee of where the source is located (website address). • The employee must be able to read and print the document and the employer must provide the employee with private access to a computer and a printer to do so. • The electronic pay statement must remain available (readable and printable) to the employee for at least three years from the date the employer first provides it to the employee. Alberta Employees must have "reasonable" access to view and print the electronic statement. The Employment Standards Board states that an employer may be required to "maintain the confidentiality of the employee's payroll information" under privacy legislation. British Columbia Employees must have confidential access to the electronic statement and a means of making a paper copy of it. Manitoba Employees must have access to a computer to see the statement and be able to print it at work. (Employment Standards advises that employers who want to send employees electronic pay statements consider the security of the information being sent electronically to ensure that the employee's privacy and security needs are met.) New Brunswick Employees must have confidential access to the statements at their workplace and, effective Jan. 1, a way to make a paper copy of them at the workplace. Newfoundland and Labrador The Labour Standards Act does not address electronic pay statements. However, the Labour Standards Board says employers may use them. Labour Stan- dards officers will help employees obtain copies of pay statements if they cannot access them online or have no means of printing them. Northwest Territories Employees must be able to securely and privately view and print the statements. Nunavut The Labour Standards Act does not address electronic pay statements. Nova Scotia Effective Jan. 1, employers may provide electronic statements if employees have confidential access to the electronic statement and a way to make a paper copy of it at work. Ontario Employees must have access to a means of making a paper copy of the statement. Prince Edward Island Employees must have confidential access to the statement and a way of making a paper copy of it at work. Quebec The Commission des normes, de l'équité, de la santé et de la sécurité du travail does not specify conditions other than stating that employers must "remit" pay statements to employees, not just make them available. Saskatchewan Employees must be able to print off a copy of the statement. Yukon The Employment Standards Act does not address electronic pay statements. CPR | February 2017 ASK AN EXPERT Annie Chong MANAGER OF CARSWELL'S PAYROLL CONSULTING GROUP annie.chong@thomsonsreuters.com | (416) 298-5085 Upcoming minimum wage changes QUESTION: Are there any minimum wage changes planned for 2017? We have employees in most of the provinces and territories. ANSWER: Here is a list of the minimum wage changes that we are aware of so far: Alberta: On Oct. 1, the provincial govern- ment will raise the general minimum wage rate from $12.20 per hour to $13.60. Rates will also go up for certain types of salespeo- ple and domestic employees who live in their employer's home. British Columbia: The provincial gov- ernment indexes minimum wage rates us- ing increases in the consumer price index for British Columbia for the previous year (rounded to the nearest nickel). Changes take effect Sept. 15 every year, with the government announcing rate changes in March. On Sept. 15 this year, the govern- ment estimates the general minimum wage rate will rise from $10.85 an hour to $11.25 and the rate for liquor servers will rise from $9.60 an hour to $10. Manitoba: The provincial government is reviewing the way it sets the minimum wage rate. To date, it has not announced if there will be any general minimum wage rate increases this year. However, the gov- ernment is expected to raise the minimum wage rate that applies for licensed securi- ty guards. Effective Oct. 1, the minimum wage rate for security guards who hold a license issued under the Private Investiga- tors and Security Guards Act will be $2.25 an hour more than the general minimum wage rate. New Brunswick: The minimum wage rate will rise from $10.65 an hour to $11 on April 1. Newfoundland and Labrador: The minimum wage rate will rise from $10.50 an hour to $10.75 on April 1. It will go up again on Oct. 1 to $11. Nova Scotia: Minimum wage changes are indexed to the consumer price index. Any minimum wage changes will occur April 1. At publication time, the government had yet not announced changes for this year. Ontario: Minimum wage changes are tied to the consumer price index. Any minimum wage changes will occur on Oct. 1, with the government announcing rate changes by April 1. Saskatchewan: The government annual- ly indexes the minimum wage rate based on percentage changes to both the consumer price index and the average hourly wage for the previous year. Minimum wage changes are expected to occur on Oct. 1 each year, with the government announcing the rate change by June 30. Yukon: The territory adjusts its minimum wage every April 1 based on the consumer price index. At publication time, the govern- ment had not yet announced changes for this year. ANSWER: In most Canadian jurisdictions, labour standards laws allow employers to provide electronic pay statements to employees, provided that employers meet certain conditions: Rules for electronic pay statements QUESTION: Do all Canadian jurisdictions allow employers to provide employees with pay statements electronically rather than on paper? Note: Whether or not employers provide printed or electronic pay statements, the statements must comply with labour standards rules.

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