Canada Labour Standards Regulations

24 (1) Every employer shall make and keep a record in respect of each employee showing the date of commencement of employment and the date of termination of employment and shall keep such record for a period of at least 36 months after the date of termination of employment.

(2) Every employer shall keep, for at least three years after work is performed by an employee, the following information:

• (a) the full name, address, Social Insurance Number, occupational classification and sex of the employee, and where the employee is under the age of 17 years, the age of the employee;

• (b) the rate of wages, clearly indicating whether it is on an hourly, weekly, monthly or other basis, and the date and particulars of any change in the rate;

• (c) where the rate of wages is on a basis other than time or on a combined basis of time and some other basis, a clear indication of the method of computation of that basis;

• (d) the hours worked each day, except where the employee is

  • (i) excluded from the application of Division I of the Act by or under subsection 167(2) of the Act, or

  • (ii) exempt from the application of sections 169 and 171 of the Act pursuant to regulations made under paragraph 175(1)(b) of the Act;

• (e) the actual earnings, indicating the amounts paid each pay day, with a recording of amounts paid for overtime, vacation pay, general holiday pay, bereavement leave pay, termination pay and severance pay;

• (f) the payments made each pay day after deductions, with clear details of the deductions made;

• (g) the dates of commencement and termination of annual vacations, and the year of employment in respect of which each such vacation is given;

• (g.1) any written agreement between the employer and the employee to postpone or waive the employee’s entitlement to annual vacation pursuant to subsection 14(1);

• (g.2) where the employer determines a year of employment pursuant to paragraph (b) of the definition “year of employment” in section 183 of the Act, any notice provided to employees pursuant to section 12;

• (h) the dates of commencement and termination of any leave granted to the employee under Division VII of the Act, a copy of any notice concerning the leave and any medical certificate submitted by the employee in respect of that leave;

• (h.1) the dates of commencement and termination of any job modification or reassignment of the employee provided pursuant to Division VII of the Act and a copy of any notice provided by the employer concerning the job modification or reassignment;

• (i) any general holiday or other holiday with pay granted to the employee pursuant to Division V of the Act, any notice of substitution of a general holiday required to be posted pursuant to section 195 of the Act, and, in respect of employees not subject to a collective agreement, proof of agreement for the substitution of a general holiday by at least 70 per cent of affected employees;

• (j) where hours of work are averaged pursuant to section 6, any notice concerning the averaging of hours of work, details of any reductions in the standard and maximum hours of work made pursuant to subsections 6(7), (8) and (9), and the number of hours for which the employee was entitled to be paid at the overtime rate of wages established by section 174 of the Act;

• (k) the employer’s pay periods;

• (l) a copy of any medical certificate provided in respect of sick leave and any request made for the certificate by the employer in accordance with paragraph 239(1)(c) of the Act, and any notice of termination of employment or intention to terminate employment given in accordance with Division IX or X of the Act;

• (m) the dates of any bereavement leave granted to an employee pursuant to Division VIII of the Act;

• (n) any notice of a work schedule that is required to be posted by subsection 170(3) or 172(3) of the Act, and proof of agreement to the work schedule by at least 70 per cent of the affected employees; and

• (o) with respect to leave granted under Division XV.2 of the Act to an employee who is a member of the reserve force,

  • (i) the dates of commencement and termination of the leave and a copy of any notice concerning the leave,

  • (ii) a copy of any medical certificate submitted by the employee in respect of that leave,

  • (iii) a copy of any document provided under section 247.7 of the Act, and

  • (iv) a copy of any notice issued under subsection 247.8(1) or 247.95(2) of the Act.

(3) Any method of reporting absences from employment or overtime hours of work that discloses the particulars required by subsection (2), including regular daily hours of work, shall be a sufficient record for the purposes of these Regulations.

(4) Every employer shall keep for a period of at least three years after the expiration of the employer’s obligation under subsection 239.1(3) of the Act, the following information:

• (a) detailed reasons for an employee’s absence due to work-related illness or injury;

• (b) a copy of any certificate of a qualified medical practitioner indicating that the employee is fit to return to work; and

• (c) the date the employee returned to work, or a copy of any notification from the employer to the employee and any trade union representing the employee that return to work was not reasonably practicable and the reasons why it was not.

(5) An employer shall preserve the confidentiality of any certificate of a qualified medical practitioner provided to the employer concerning an employee.