Confirm New Payslip Rules in 2021 - Copy
                     A N G CPA Professional Corporation - Chartered Professional Accountants of 
Ontario
CONFIRM 
01
NEW PAYSLIP 
RULES IN 
2021
This guide is designed to help 
employers and their employees 
understand the new law. Courts and 
courts have yet to interpret this law, 
this guide has no legal force that can be 
used to interpret it. The guide looks at 
the general rule of law and is not 
intended to provide clear guidance on 
each of the questions. It is not designed 02
to replace or in a specific context where 
one may seek advice because each case 
will be different.
New Payslip Rules 
NEW PAYSLIP 
RULES 
A N G CPA Professional Corporation - Chartered Professional Accountants of Ontario
EMPLOYEES AT 
PAYROLL ARE 
03
ENTITLED TO 
RECEIVE PAYSLIPS 
FROM APRIL 2021
All employees will be entitled to receive paid 
payslips from 6 April 2021 onwards. Only 
workers, a small group of workers currently 
do not have that right. You can determine if a 
person is considered an employee by clicking 
here. All payslips from April 6, 2021, onwards 
require compliance with the new law. There 
are some exceptions to the rule as to who is 
entitled to payslips with the women who sell 
and navigate and the people in the armed 
forces. If you are unsure of how your salary 04
will work or what you can put on payslips, we 
recommend finding a paid accountant or 
Accounting Firm in Vaughan.
Employees at Payroll 
EMPLOYEES 
RECEIVE 
PAYSLIPS
A N G CPA Professional Corporation - Chartered Professional Accountants of Ontario
DISPLAY HOURS ON 
PAYSLIPS WHERE 
05
PAYMENT VARIES 
OVER TIME
From April 2021, an employer who works 
for the salaries of his employees is required 
to show additional details about the hours 
during which the employee worked on their 
payslips. Where this applies, the payslip is 
required to indicate payment as it relates to 
the hours spent. The payslip does not need 
to show any more hours. For example, an 
06 employee who earns a fixed salary every 
month and earns additional pay in the form 
of a fixed hourly wage will eventually be 
entitled to overtime hours shown on the 
payslip. 
Payment varies over time
DISPLAY 
HOURS ON 
PAYSLIPS (1)
Hours may be displayed as different amounts 
of different payrolls or types of work divided or 
as a single combination of hours included 
during the pay period. It should be clear what 
time the employee puts in those hours. Any 
hours entered after 6 April 2021 must be 
indicated on the payslips. Make sure that when 
you use the payroll as an employer you apply 
all the necessary changes.
The hours required to be shown on the payslip 
are different from the National Minimum Wage 
07
hours although most employees earning an 
hour's salary will likely have the same hours. 
An employee can receive a payslip either 
electronically or physically. See more 
guidelines on payslips by clicking here.
Payment varies over time
DISPLAY 
HOURS ON 
PAYSLIPS (2)
A N G CPA Professional Corporation - Chartered Professional 
Accountants of Ontario
VARIATIONS 
08
FROM SICK PAY 
OR UNPAID 
LEAVE
If an employee's salary is not fixed in 
terms of time spent (for example, if 
they receive a fixed monthly salary), 
you do not have to indicate the 
hourly rate that will determine the 
difference in pay by taking official sick 
leave or unpaid leave. Such 
conditions will not apply to pay for Such cases will not be regarded as 
the difference in time worked. If flexible payments depending on the 
employees' wages do not change hours spent but are instead paid 
based on the number of hours variable as a result of changes in 
worked (for example because they normal salary and working 09
receive a fixed salary each month) the arrangements due to official sick pay 
employer does not have to indicate or unpaid leave. However, if an 
the number of hours that will cover employee is paid for the hours they 
the difference when the employee set and then receives sick pay or 
takes official sick leave or unpaid unpaid leave, all the hours they are 
leave. required will have to be reflected on 
their payslip.
Variations from Sick Pay or unpaid leave
LEAVE
AN EMPLOYEE WHO BELIEVES THAT THE PAYSLIP THEY HAVE BEEN 
GIVEN HAS LEFT CERTAIN DETAILS OR HAS NOT RECEIVED A PAYSLIP 
MAY TAKE THE MATTER TO THE EMPLOYMENT TRIBUNAL. WHEN 
THE COURT FINDS A JOB, THEY WILL ANNOUNCE THEIR DECISION 
AND PUBLISH IT ON THEIR WEBSITE. THE COURT MAY ALSO ORDER 
THE EMPLOYER TO PAY ANY DEDUCTIONS NOT ANNOUNCED 13 
10
WEEKS BEFORE THE START OF THE APPLICATION. THIS FEE IS 
PAYABLE EVEN IF THE EMPLOYER MAY INDICATE THAT IT WAS 
WORTH THE DEDUCTION. THIS IS IN CONTRAST TO THE 
APPROPRIATE COMPENSATION CLAIM WHICH MAY INCLUDE CLAIMS 
FOR UNAUTHORIZED WITHDRAWALS WITH OTHER DRUGS.
COMPULSION
A paid employee who does not have Flexible Pay Fred has a 11
40-hour, 24,000-hour work contract per year. The role does 
not require extra time and he starts working his 40 hours 
every week. Because he does not have a fixed amount 
depending on the hours entered, the employer is not obliged 
to show his hours on the payslip.
A paid employee with Extra Variable Pay Amrita has a contract of 
working 40 hours a week for a total of 30,000 per year. He works from 9 
a.m. to 5 a.m. Monday through Friday although his load often goes 
down as there are times when he has a lot of workloads and has to 
come in on weekends or stay in the office late. In those cases, you get 
an additional hourly rate per hour for hours worked in addition to EXEMPLARY 
normal working hours. His latest lead time saw Amrita put in six hours 
of extra time. The employer does not have to indicate the basic hours 
he or she is earning because this does not change according to the 
hours entered. However, as overtime works flexibly it must be reflected LESSONS
in the payslip.
EXAMPLE 2: EXAMPLE 1: