Alberta Provincial Payroll Information
This page provides provincial payroll information for the province of Alberta. Click one of the links below to move directly to the corresponding section. To view Federal information, please click here.
Choose a Topic:Minimum Wage Hours of work Worker's Compensation Leaves Statutory Holidays Minimum Age Pay Statements Terminations Vacationable Earnings
- TD1 - Basic Personal Amount - Every person employed in Alberta and every pensioner residing in Alberta can claim the personal exemption amount of $18,690 for 2017.
- Federal Basic Exemption - The Federal Basic Exemption amount is $11,635 for 2017.
Note: This information is meant to serve as a guide only. Readers are encouraged to consult the full legislation of the Alberta Employment Standards Code. Here are some online resources:
- Employment Standards - Government of Alberta - Government of Alberta
- Employment Standards Code - CanLII
- Employment Standards Regulation - CanLII - CanLII
The province of Alberta has various wage rate standards as follows:
|Parties Applicable||Wage Rate|
|General||$12.20 as of Oct 1, 2016
It will increase to $13.60 October 1, 2017, and to $15 on October 1, 2018.
|Employee serving liquor||$12.20 (as of Oct. 1, 2016 the liquor server rate was eliminated)|
|Specified salespersons||$486.00 Weekly
It will increase to $542.00 per week on October 1, 2017, and to $598.00 per week on October 1, 2018.
|Domestic living in employer's residence||$2,316.00 Monthly
It will increase to $2,582.00 per month on October 1, 2017, and to $2,848.00 per month on October 1, 2018.
The type of employee excluded from this legislature are management, chartered accountants, licensed real estate agents, automobile salesmen, farm workers, etc.
|Maximum||8.00 hours/day or 48.00 hours/week|
|Minimum||3.00 hours/shift or *2.00 hours/shift|
|*||** Exclude statutory hours from overtime calculation and reduce the work week by the statutory hours|
|Overtime||Hours in excess of 8.00 hours/day or 44.00 hours/week|
|Overtime Rate||1 and 1/2 times the employee's regular rate of pay|
|Compressed Work Week||Maximum of 12.00 hours/day or 44.00 hours/week|
|Break Period||1/2 hour per consecutive 5 hours worked|
|Rest Period||One day of rest for each week or work.|
* if employed as school bus driver, student under 18 working outside school hours, or on part-time basis in recreational, community service or other related organizations.
The Maximum Assessable Earnings amount for 2017 is $98,700. The deadline for submission is the last day of February.
|Bonuses||Moving allowances (if taxable)|
|Commissions||Pay in lieu of notice|
|Call in pay||Regular salary or wages/overtime|
|Call back pay||Shift premium|
|Car allowances (if taxable)||Sick pay (paid during year)|
|Clothing allowances (if taxable)||Standby pay|
|Gifts (cash)||Short-term disability paid by the employer|
|Gratuities||Temporary lay-off with pay|
|Long-term disability paid by the employer||Travel allowances (if taxable)|
|Maternity with pay||Vacation pay/statutory holiday pay|
|Taxable Benefits such as:|
|Board & lodging||Provincial medical|
|Company car||RRSP/Stock options (if taxable)|
|Life insurance||WCB top-up|
|Directors' fees||Severance pay|
|Private health care||WCB award|
|Retiring allowance||Sick pay (payout on termination)|
|Time with Employer||Twelve consecutive months|
|Required Notice||6 weeks|
|Length of Leave||15 weeks taken no sooner than 12 weeks before the expected birth with a minimum of six weeks after birth.|
|Time with Employer||12 consecutive months|
|Required Notice||6 weeks|
|Length of Leave||37 consecutive weeks taken any time within the 52-week period following the birth or care and custody of the child (born or adopted), immediately following the pregnancy leave.|
|Extension of Leave||no specification at this time|
|Time with Employer||Same as Parental Leave|
|Required Notice||Same as Parental Leave|
|Length of Leave||37 weeks|
|Compassionate Care Leave|
|Time with Employer||52 consecutive weeks of employment whether full-time or part-time|
|Required Notice||At least two weeks prior to the leave, employee must supply a medical certificate stating family member has a medical condition with risk of death within 26 weeks.|
|Length of Leave||8 weeks within the 26-week window as established by the medical certificate. A leave may be broken into two different periods with each being at least one week in length.|
|Paid||Six weeks of Employment Insurance benefits may be paid to EI eligible employees.|
|Time with Employer||N/A|
|Length of Leave||three working days|
|There is no provincial law that requires employers to provide sick days or pay for sick days. Employers may offer sick days at their discretion by employment contract.|
|Time with Employer||N/A|
|Length of Leave||three consecutive hours|
|New Year's Day||Sun., Jan. 01||Fri., Jan. 01||Thu., Jan. 01||Wed., Jan. 01|
|Alberta Family Day||Mon, Feb. 20||Mon, Feb. 15||Mon, Feb. 16||Mon, Feb. 17|
|Good Friday||Fri., Apr. 14||Fri., Mar. 25||Fri., Apr. 03||Fri., Apr. 18|
|Victoria Day||Mon., May 22||Mon., May 23||Mon., May 18||Mon., May. 19|
|Canada Day||Sat., Jul. 01||Fri., Jul. 01||Wed., Jul. 01||Tue., July 01|
|Labour Day||Mon., Sep. 04||Mon., Sep. 05||Mon., Sep. 07||Mon., Sep. 01|
|Thanksgiving Day||Mon., Oct. 09||Mon., Oct. 10||Mon., Oct. 12||Mon., Oct. 13|
|Remembrance Day||Sun., Nov. 11||Fri., Nov. 11||Wed., Nov. 11||Tue., Nov. 11|
|Christmas Day||Mon., Dec. 25||Sun., Dec. 25||Fri., Dec. 25||Thu., Dec. 25|
In accordance with the Canadian Labour Standards code, if a statutory holiday is worked during a regularly scheduled work day an employee must receive their regular rate of pay plus time and a half for all the hours worked. Or an employee can take regular wages for the time worked and then receive a day off with pay on a later day before his or her next annual vacation.
* In addition to the federal holidays above, the province recognizes a provincial statutory holiday called Family Day. Family Day, which falls on the third Monday in February, is not necessarily granted in the case of people employed in the retail industry. In this case it is the employer's decision to grant the day off. If the day off is not granted then the employer must grant another day off in place of Family Day.
With the written permission of a parent or guardian adolescents age 12 to 14 may be hired to work:
- as a delivery person of such items as newspapers or flyers and hand bills
- in a retail store as a clerk, or delivery person
- in an office as an office clerk or messenger
- certain jobs in the restaurant and food service industry (with restrictions)
They must not work any hours from 9:00pm to 6:00am and they can work a maximum of two hours on a school day and eight hours on any other day.
An employer may not hire a person of age 15 to (and including) age 17 to work between midnight and 6:00 a.m. in connection with hotels, gas stations or retail stores selling drinks, food or any other products. And may only work at these places between 9:00 p.m. and midnight if supervised at all times by someone of age 18 or older.
With the written permission from a parent or guardian a person age 15 to (and including) age 17 may work under the supervision of an adult in nursing or care homes, hospitals, or manufacturing plants.
For Alberta there is no legislation on the frequency at which pay periods should take place. The employee must receive their pay on an established regular basis. By legislation, Alberta pay statements must contain the following (though employers may include additional items):
|Pay statement inclusions|
|Regular wages||Lieu of notice pay|
|Overtime wages||Statutory, public, general and holiday pay hours|
|Pay period dates||Overtime rate and wages and overtime hours banked and taken|
|Total regular hours worked||Itemized Deductions|
|Wage rate||Vacation pay|
|Length of Employment||Statutory Notice Required|
|3 months or less||None|
|Between 3 months and 2 years||1 week|
|Between 2 years and 4 years||2 weeks|
|Between 4 years and 6 years||4 weeks|
|Between 6 years and 8 years||5 weeks|
|Between 8 years and 10 years||6 weeks|
|10 years or more||8 weeks|
The Employment Standards Code, RSA, states minimum statutory notice requirements. A terminated employee may be legally entitled to receive more than the minimum notice or pay in lieu required by the statute.
Required Notice - Group Termination - Group terminations apply to a group of 50 employees or more. The requirement for notice is the same as for individual employee terminations.
|Work related bonuses (cash)||Commissions earned by a route salesman|
|Call in pay||Previously paid vacation pay (if employer has already paid out on each pay)|
|Call back pay||Regular salary/wages/retroactive|
|Commissions earned at employer's premises||Shift premium|
|Taxable Benefits such as:|
|Board & lodging|
|Allowances (Car, clothing, moving, travel)||Severance/Plant severance|
|Discretionary bonuses (cash)||Sick pay - Sick days|
|Commissions earned away from employer's premises||Standby pay|
|Directors' fees||Statutory - Company Holidays (floaters)|
|Gifts (cash or in kind)||Statutory - General Holidays|
|Overtime pay||Tips and Gratuities|
|Pay in lieu of notice/Termination pay||Retiring allowance (lump sum and installments)|
|Company car and parking||Loans|
|Life Insurance||Provincial Medical|
|Length of employment||Entitlement|
|1 to 4 years||2 weeks or 4%|
|5 years or more||3 weeks or 6%|
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