N-1.1 - Act respecting labour standards

Section 46 Disposition versions

2023-06-08

46. The employer must remit to the employee, together with their wages, a pay sheet containing sufficient information to enable the employee to verify the computation of their wages. That pay sheet must include, in particular, the following information, where applicable:

(1)  the name of the employer;

(2)  the name of the employee;

(3)  the identification of the employee’s occupation;

(4)  the date of the payment and the work period corresponding to the payment;

(5)  the number of hours paid at the prevailing rate;

(6)  the number of hours of overtime paid or replaced by a leave with the applicable premium;

(7)  the nature and amount of the bonuses, indemnities, allowances or commissions that are being paid;

(8)  the wage rate;

(9)  the amount of wages before deductions;

(10)  the nature and amount of the deductions effected;

(11)  the amount of the net wages paid to the employee;

(12)  the amount of the tips reported by the employee pursuant to section 1019.4 of the Taxation Act (chapter I-3);

(13)  the amount of the tips he has attributed to the employee under section 42.11 of the Taxation Act.

The Government, by regulation, may require any other particular it deems pertinent. It may also exempt a category of employers from the application of any of the above particulars.

1979, c. 45, s. 46; 1983, c. 43, s. 10; 1990, c. 73, s. 15; 1997, c. 85, s. 364; 2022, c. 22, s. 179.

1997-12-19

46. The employer must remit to the employee, together with his wages, a pay sheet containing sufficient information to enable the employee to verify the computation of his wages. That pay sheet must include, in particular, the following information, where applicable:

(1)  the name of the employer;

(2)  the name of the employee;

(3)  the identification of the employee’s occupation;

(4)  the date of the payment and the work period corresponding to the payment;

(5)  the number of hours paid at the prevailing rate;

(6)  the number of hours of overtime paid or replaced by a leave with the applicable premium;

(7)  the nature and amount of the bonuses, indemnities, allowances or commissions that are being paid;

(8)  the wage rate;

(9)  the amount of wages before deductions;

(10)  the nature and amount of the deductions effected;

(11)  the amount of the net wages paid to the employee;

(12)  the amount of the tips reported by the employee pursuant to section 1019.4 of the Taxation Act (chapter I-3);

(13)  the amount of the tips he has attributed to the employee under section 42.11 of the Taxation Act.

The Government, by regulation, may require any other particular it deems pertinent. It may also exempt a category of employers from the application of any of the above particulars.

1979, c. 45, s. 46; 1983, c. 43, s. 10; 1990, c. 73, s. 15; 1997, c. 85, s. 364.

1991-01-01

46. The employer must remit to the employee, together with his wages, a pay sheet containing sufficient information to enable the employee to verify the computation of his wages. That pay sheet must include, in particular, the following information, where applicable:

(1)  the name of the employer;

(2)  the surname and given name of the employee;

(3)  the identification of the employee’s occupation;

(4)  the date of the payment and the work period corresponding to the payment;

(5)  the number of hours paid at the prevailing rate;

(6)  the number of hours of overtime paid or replaced by a leave with the applicable premium;

(7)  the nature and amount of the bonuses, indemnities, allowances or commissions that are being paid;

(8)  the wage rate;

(9)  the amount of wages before deductions;

(10)  the nature and amount of the deductions effected;

(11)  the amount of the net wages paid to the employee;

(12)  the amount of the gratuities declared by the employee in accordance with section 42.3 of the Taxation Act (chapter I-3);

(13)  the amount of the gratuities he has allocated to the employee under section 42.2 of the Taxation Act.

The Government, by regulation, may require any other particular it deems pertinent. It may also exempt a category of employers from the application of any of the above particulars.

1979, c. 45, s. 46; 1983, c. 43, s. 10; 1990, c. 73, s. 15.

1983-12-21

46. The employer must remit to the employee, together with his wages, a pay sheet containing sufficient information to enable the employee to verify the computation of his wages. That pay sheet must, in particular, include the following particulars:

(1)  the name of the employer;

(2)  the surname and given name of the employee;

(3)  the identification of the employee’s occupation;

(4)  the date of the payment and the work period corresponding to the payment;

(5)  the number of hours paid at the prevailing rate;

(6)  the number of hours of overtime paid with the applicable premium;

(7)  the nature and amount of the bonuses, indemnities, allowances or commissions that are being paid;

(8)  the hourly wage rate;

(9)  the amount of wages before deductions;

(10)  the nature and amount of the deductions effected;

(11)  the amount of the net wages paid to the employee;

(12)  the amount of the gratuities declared by the employee in accordance with section 42.3 of the Taxation Act (chapter I-3);

(13)  the amount of the gratuities he has allocated to the employee under section 42.2 of the Taxation Act.

The Government, by regulation, may require any other particular it deems pertinent. It may also exempt a category of employers from the application of any of the above particulars.

1979, c. 45, s. 46; 1983, c. 43, s. 10.

1980-04-16

46. The employer must remit to the employee, together with his wages, a pay sheet containing sufficient information to enable the employee to verify the computation of his wages. That pay sheet must, in particular, include the following particulars:

(1)  the name of the employer;

(2)  the surname and given name of the employee;

(3)  the identification of the employee’s occupation;

(4)  the date of the payment and the work period corresponding to the payment;

(5)  the number of hours paid at the prevailing rate;

(6)  the number of hours of overtime paid with the applicable premium;

(7)  the nature and amount of the bonuses, indemnities, allowances or commissions that are being paid;

(8)  the hourly wage rate;

(9)  the amount of wages before deductions;

(10)  the nature and amount of the deductions effected;

(11)  the amount of the net wages paid to the employee.

The Government, by regulation, may require any other particular it deems pertinent. It may also exempt a category of employers from the application of any of the above particulars.

1979, c. 45, s. 46.