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 $21,885 in 2024 (up from $21,003).
- Federal Basic Exemption - The Federal Basic Exemption amount is $15,705 in 2024 (up from $15,000 in 2023).
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
Minimum Wage in Alberta
The province of Alberta has various wage rate standards as follows:
| Parties Applicable | Wage Rate |
|---|---|
| General | $15.00 as of Oct 1, 2018. |
| Specified salespersons | $598.00 Weekly as of October 1, 2018. |
| Domestic living in employer's residence | $2,848.00 Monthly as of October 1, 2018. |
Hours of Work in Alberta
The type of employee excluded from this legislature are management, chartered accountants, licensed real estate agents, automobile salesmen, farm workers, etc.
| Period | Rate |
|---|---|
| Maximum | 8.00 hours/day or 48.00 hours/week. |
| Minimum | 3.00 hours/shift or 2.00 hours/shift (if the latter, exclude statutory hours from the 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 (with a maximum of 12 hours per day, unless an exemption occurs). |
| 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.
Worker's Compensation in Alberta
The Maximum Assessable Earnings amount for 2024 is $104,600 (up from $102,100 in 2023). The filing deadline is February 28 (for Quarterly payments only) or March 3-11 (deadlines are staggered according to your account number).
| Included | |
|---|---|
| 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 |
| Loans | |
| Excluded | |
| Directors' fees | Severance pay |
| Private health care | WCB award |
| Retiring allowance | Sick pay (payout on termination) |
Leaves of Absence in Alberta
| Adoption Leave | |
|---|---|
| Time with Employer | Same as Parental Leave |
| Required Notice | Same as Parental Leave |
| Length of Leave | Same as Parental Leave |
| Paid | No. Employees may be eligible for maternity or parental benefits under the federal EI program |
| Bereavement Leave | |
| Time with Employer | 90 days |
| Required Notice | As much notice as is reasonable and practicable in the circumstances. |
| Length of Leave | Up to 3 days in a calendar year. |
| Paid | No |
| Citizenship Ceremony Leave | |
| Time with Employer | 90 days |
| Required Notice | As much notice as is reasonable and practicable in the circumstances. |
| Length of Leave | Up to one-half day. |
| Paid | No |
| Compassionate Care Leave | |
| Time with Employer | 90 days |
| 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 | Up to 27 weeks. A leave may be broken into multiple weekly installments within the period outlined in the medical certificate. |
| Paid | Employees eligible for compassionate care leave may also be eligible for Employment Insurance benefits for compassionate care. |
| Critical Illness Leave (Child or Adult) | |
| Time with Employer | 90 days |
| Required Notice | Prior to the leave (or as soon as it is reasonable), the employee must supply a medical certificate regarding the critical illness. |
| Length of Leave | Up to 36 weeks for a critically ill child, or up to 16 weeks for a critically ill adult. |
| Paid | No. Employees may be eligible for critically ill or injured child and critically ill or injured adult benefits under the federal EI program. |
| Death or Disappearance of Child Leave | |
| Time with Employer | 90 days |
| Required Notice | Reasonable verification that they are entitled to the death or disappearance of a child leave as soon as is reasonable. |
| Length of Leave | Up to 52 weeks if the child has disappeared, and up to 104 weeks if the child has died as a probable result of a crime. |
| Paid | No. Employees may be eligible for income support through the federal Parents of Murdered or Missing Children grant. |
| Domestic Violence Leave | |
| Time with Employer | 90 days |
| Required Notice | As soon as is reasonable before taking a leave. |
| Length of Leave | Up to 10 days unpaid for the leave each calendar year. |
| Paid | No. |
| Long-term Illness and Injury Leave | |
| Time with Employer | 90 days |
| Required Notice | Prior to the leave (or as soon as it is reasonable), the employee must supply a medical certificate regarding the illness or injury. |
| Length of Leave | Up to 16 weeks of long-term illness and injury leave each calendar year. |
| Paid | No. Employees may be eligible for long-term illness and injury benefits under the federal EI program. |
| Maternity Leave | |
| Time with Employer | 90 days |
| Required Notice | 6 weeks |
| Length of Leave | 16 weeks taken no sooner than 13 weeks before the expected birth with a minimum of six weeks after birth. |
| Paid | No. Employees may be eligible for maternity or parental benefits under the federal EI program |
| Parental Leave | |
| Time with Employer | 90 days |
| Required Notice | 6 weeks. Employers can require employees to submit a medical certificate, confirming pregnancy and estimated delivery date. |
| Length of Leave | 62 consecutive weeks taken within 52 weeks 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. |
| Paid | No |
| Personal and Family Responsibility Leave | |
| Time with Employer | 90 days |
| Required Notice | As much notice as is reasonable and practicable in the circumstances. |
| Length of Leave | Up to 5 days in a calendar year. |
| Paid | No |
| Reservist Leave | |
| Time with Employer | At least 26 consecutive weeks. |
| Required Notice | 4 weeks prior to the date the leave begins. |
| Length of Leave | Up to 20 days each calendar year for annual training, and as long as necessary to accommodate the period of service required for international or domestic deployment. |
| Paid | No, unless stated in an employment contract or collective agreement. |
| Sick Leave | |
| 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. | |
| Voting Leave | |
| Time with Employer | N/A |
| Required Notice | N/A |
| Length of Leave | Three consecutive hours for both Provincial and Federal elections. |
| Paid | According to the Canada Elections Act, any eligible voter must have three consecutive hours to exercise their right to vote in a Federal eledtion on an election day. If an employee does not have three consecutive hours because of their work schedule, they must be granted the hours accordingly with pay. |
Statutory Holidays in Alberta
| Holiday | 2024 | 2023 | 2022 | 2021 | Day Observed |
|---|---|---|---|---|---|
| New Year's Day | Mon., January 1 | Sun., January 1 | Sat., January 1 | Fri., January 1 | January 1 |
| Family Day1 | Mon., February 19 | Mon., February 20 | Mon., February 21 | Mon., February 15 | 3rd Monday in February |
| Good Friday | Fri., March 29 | Fri., April 7 | Fri., April 15 | Fri., April 2 | The Friday before Easter Sunday |
| Victoria Day | Mon, May 20 | Mon, May 22 | Mon, May 23 | Mon, May 24 | The Monday preceding May 25th |
| Canada Day | Mon., July 1 | Sat., July 1 | Fri., July 1 | Thu., July 1 | July 1 |
| Labour Day | Mon., September 2 | Mon., September 4 | Mon., September 5 | Mon., September 6 | The First Monday in September |
| Thanksgiving Day | Mon., October 14 | Mon., October 9 | Mon., October 10 | Mon., October 11 | The Second Monday in October |
| Remembrance Day | Mon., November 11 | Sat., November 11 | Fri., November 11 | Thu., November 11 | November 11 |
| Christmas Day | Wed., December 25 | Mon., December 25 | Sun., December 25 | Sat., December 25 | December 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.
Note: The first Monday of August is not a statutory holiday, but some businesses choose to provide the day off with pay for their employees. This is the equivalent of the Civic Holiday in other parts of Canada.
1. The province recognizes the third Monday in February as a provincial statutory holiday called Family Day. Family Day 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.
How to Calculate Statutory Holiday Pay...
Minimum Age in Alberta
As of May 1, 2018 and with the written permission of a parent or guardian, adolescents age 12 may be hired to work:
- as a delivery person of small wares and 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.
Pay Statements in Alberta
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 |
Termination Notice in Alberta
| 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 |
| Number of Employees | Notice Required |
|---|---|
| 50 to 99 | 8 weeks |
| 100 to 299 | 12 weeks |
| 300 plus | 16 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 employer must notify the affected employees and their unions(s) with written notice.
Vacationable Earnings in Alberta
| Included | |
|---|---|
| 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 | |
| Excluded | |
| 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) |
| Profit Sharing | |
| Taxable Benefits: | |
| 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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