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.
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
Choose a Topic:
TD1 Credits Minimum Wage Hours of work Worker's Compensation Leaves Statutory Holidays Minimum Age Pay Statements Terminations Vacationable Earnings
TD1 Credits (Basic Personal Amounts)
Each individual employed in Canada may claim federal and provincial basic personal amounts on their TD1 forms, which are used to calculate income tax credits for payroll withholding purposes.
- TD1 - Basic Personal Amount - Every person employed in Alberta and every pensioner residing in Alberta can claim the personal exemption amount of $22,769 in 2026 (up from $22,323 in 2025).
- Federal Basic Exemption - The Federal Basic Exemption amount is $16,452 in 2026 (up from $16,129 in 2025).
Minimum Wage in Alberta
Alberta has a general minimum wage rate that applies to most employees, with specific rules for students under 18, specified salespersons, and live-in domestic employees as set out under the Employment Standards Code and Regulation.
| Employee Category | Wage Rate |
|---|---|
| General employees | $15.00 per hour as of Oct 1, 2018 (general minimum wage rate at that time) |
| Students under 18 | $13.00 per hour (applies only under student wage eligibility rules; general minimum wage applies when those conditions are not met) |
| Specified salespersons | $598.00 weekly minimum earnings requirement as of Oct 1, 2018 (must be averaged against hours worked to ensure compliance with minimum wage) |
| Domestic employees living in employer's residence | $2,848.00 monthly as of Oct 1, 2018 (subject to permitted deductions for room and board under the Regulation) |
Hours of Work in Alberta
Certain employees are excluded from some or all hours of work and overtime provisions under the Employment Standards Code and Regulation. This may include managers, professionals (e.g., chartered accountants), licensed real estate agents, automobile salespersons, farm and ranch workers, and other prescribed occupations.
| Period | Rule |
|---|---|
| Maximum Hours | Employees may not be required or permitted to work more than 12 consecutive hours in a day, except in limited circumstances (e.g., emergencies or where otherwise permitted). |
| Minimum Shift Pay* | Employees who report for work are generally entitled to a minimum of 3 hours of pay at the applicable wage rate, or the hours actually worked if greater. |
| Overtime | Overtime applies after 8 hours in a day or 44 hours in a week, whichever results in greater overtime entitlement. |
| Overtime Rate | 1.5 times the employee's regular wage. |
| Averaging / Compressed Work Schedule | Hours of work may be averaged over a period under an averaging arrangement, which may alter when overtime is calculated, subject to legislative requirements. |
| Break Period | At least 30 minutes of unpaid rest must be provided after each period of 5 consecutive hours of work. |
| Rest Period | Employees are generally entitled to at least one day of rest in each work week. |
* Exceptions to minimum shift pay may apply for certain employees as set out in the Regulation (e.g., school bus drivers, employees under 18 working outside school hours, or those employed on a part-time basis in recreational or community service programs).
Worker's Compensation in Alberta
The Maximum Assessable Earnings amount for 2026 is $110,900 (up from $106,400 in 2025). The filing deadline is February 28 (for Quarterly payments only) or March 3-11 (deadlines are staggered according to your account number).
| Generally Included in Assessable Earnings (WCB Premiums) | |
|---|---|
| Regular salary or wages | Overtime pay |
| Bonuses (non-discretionary) | Commissions |
| Shift premiums | Call-in / call-back pay |
| Pay in lieu of notice | Standby pay |
| Sick pay (wage continuation) | Vacation pay / statutory holiday pay |
| Short-term disability paid by employer | Maternity / parental top-up (if paid as wages) |
| Allowances (taxable and employment-related) | Gratuities / tips (where applicable under reporting rules) |
| Car, travel, clothing allowances (if taxable earnings) | Other employment-related taxable benefits |
| Taxable benefits may be included where considered earnings under WCB policy, such as: | |
| Board and lodging (employment-related) | Company vehicle personal use |
| Life insurance (taxable portion) | RRSP contributions (employer-paid taxable portion) |
| Loans (interest benefit) | Other taxable employment benefits |
| Generally Excluded from Assessable Earnings | |
| Directors' fees (non-employment income) | Severance / retiring allowances |
| Private health care reimbursements | WCB awards / compensation payments |
| Reimbursement of expenses | Sick pay payout on termination (non-wage continuation) |
Leaves of Absence in Alberta
There are several types of job-protected leaves in Alberta. Please review each leave below
| 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, unless stated in an employment contract or collective agreement. |
| 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, with the employee supplying a medical certificate stating family member has a serious 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, and each period must be at least one week in length. |
| Paid | No. Employees eligible for compassionate care leave may 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), with the employee supplying a medical certificate regarding the critical illness. |
| Length of Leave | Up to 36 weeks to care for a child, and up to 16 weeks to care for an adult. |
| Paid | No, unless stated in an employment contract or collective agreement. Employees may be eligible for related 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 Canadian Benefit for Parents of Young Victims of Crime. |
| Domestic Violence Leave | |
| Time with Employer | 90 days |
| Required Notice | As soon as is reasonable and practicable before taking a leave. |
| Length of Leave | Up to 10 days unpaid for the leave each calendar year. A leave may be broken into multiple installments. |
| Paid | No, unless stated in an employment contract or collective agreement. |
| Long-term Illness and Injury Leave | |
| Time with Employer | 90 days |
| Required Notice | Prior to the leave (or as soon as it is reasonable), with the employee supplying a medical certificate regarding the illness or injury. |
| Length of Leave | Up to 27 weeks of long-term illness and injury leave each calendar year. A leave may be broken into multiple installments. |
| Paid | No. Employees may be eligible for long-term illness and injury benefits under the federal EI program. |
| Maternity and 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. For adoptions, written notice is required as soon as reasonable before the start of the leave. |
| Length of Leave | Birth mothers can take up to 16 consecutive weeks of unpaid maternity leave. Birth and adoptive parents can take up to 62 consecutive weeks, and the leave must be completed within 78 weeks of the date the baby being born or placed with the parents. |
| Extension of Leave | If an unexpected circumstance occurs, employers can approve an extension of leave, but are not obligated to do so. |
| Paid | No. Employees may be eligible for maternity or parental benefits under the federal EI program. |
| 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, unless stated in an employment contract or collective agreement. |
| Reservist Leave | |
| Time with Employer | At least 12 consecutive weeks. |
| Required Notice | At least 4 weeks prior to the date the leave begins. |
| Length of Leave | 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 | |
| The term "Sick Leave" is not included in the list of formal leave names in Alberta. Rather, illness-related time off is covered under other two other legally defined leaves; Personal and family responsibility leave, and Long-term illness and injury leave (see above for more information on those leaves). | |
| Voting Leave | |
| Voting leave is not a part of Employment Standards job-protected leaves, and does not fall under the Employment Standards Code. Rather, voting leave is a civic right as listed under election laws. | |
| Time with Employer | No minimum employment period. |
| Required Notice | There is no requirement, but it is recommended that your employer is made aware that you are taking the leave. |
| Length of Leave | Three consecutive hours for both Provincial and Federal elections. |
| Paid | Any eligible voter must have three consecutive hours to exercise their right to vote in a Federal or Provincial election 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 | 2026 | 2025 | 2024 | 2023 | Day Observed |
|---|---|---|---|---|---|
| New Year's Day | Thu., January 1 | Wed., January 1 | Mon., January 1 | Sun., January 1 | January 1 |
| Family Day1 | Mon., February 16 | Mon., February 17 | Mon., February 19 | Mon., February 20 | 3rd Monday in February |
| Good Friday | Fri., April 3 | Fri., April 18 | Fri., March 29 | Fri., April 7 | The Friday before Easter Sunday |
| Victoria Day | Mon, May 18 | Mon, May 19 | Mon, May 20 | Mon, May 22 | The Monday preceding May 25th |
| Canada Day | Wed., July 1 | Tue., July 1 | Mon., July 1 | Sat., July 1 | July 1 |
| Labour Day | Mon., September 7 | Mon., September 1 | Mon., September 2 | Mon., September 4 | The First Monday in September |
| Thanksgiving Day | Mon., October 12 | Mon., October 13 | Mon., October 14 | Mon., October 9 | The Second Monday in October |
| Remembrance Day | Wed., November 11 | Tue., November 11 | Mon., November 11 | Sat., November 11 | November 11 |
| Christmas Day | Fri., December 25 | Thu., December 25 | Wed., December 25 | Mon., 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
In Alberta, the minimum age of employment is generally 12 years old. Employees aged 12 to 14 may work only in light work that is not likely to be harmful to their health, safety, or education, and must have the consent of a parent or guardian.
Employees aged 12 to 14 are restricted from working during normal school hours and may only work outside those hours. Additional restrictions may apply depending on the type of work and conditions of employment.
Employees aged 15 to 17 may work in most types of employment; however, they are prohibited from working in hazardous occupations as defined by the Regulation.
Employees under 18 years of age are not permitted to work between 12:00 a.m. and 6:00 a.m. unless they are continuously supervised by an individual who is at least 18 years old.
| Prohibited Hazardous Work for Employees Under 18 | |
|---|---|
| Any work designated as hazardous under the Regulation | Construction work |
| Demolition work | Logging and forestry operations |
| Mining and quarrying | Oil and gas well servicing operations |
| Operating heavy equipment or powered machinery | Roofing operations |
| Work involving exposure to hazardous substances | Work in or around confined spaces |
| Working at heights (e.g., ladders, scaffolding) | |
Note: The above list summarizes common categories of hazardous work. Specific prohibitions and definitions are set out in the Employment Standards Regulation and may vary based on the nature of the work and conditions.
Pay Statements in Alberta
In Alberta, employers must establish regular pay periods, which cannot be longer than one month. Employees must be paid within 10 consecutive days after the end of each pay period. Employers are required to provide an earnings statement containing the following information:
| Required by Legislation | Commonly Included (Best Practice) |
|---|---|
| Date of payment | Additional employer notes or messages |
| Employee name | Detailed earnings breakdown (bonuses, commissions, allowances) |
| Employer name | Employer contact information |
| General holiday pay (if applicable) | Job title or department |
| Hours worked at regular rate | Overtime banked and taken |
| Itemized deductions | Pay method (e.g., direct deposit details) |
| Net pay | Sick time balances |
| Overtime hours worked | Statutory holiday hours worked (if applicable) |
| Overtime rate of pay | Vacation accrual balances |
| Pay period start and end dates | Year-to-date earnings and deductions |
| Regular wage rate | |
| Total earnings (regular and overtime shown separately) | |
| Vacation pay (if applicable) |
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 |
|---|---|
| Over 50 in a 4-week period | Written notice must be given to the Minister responsible for employement standards at least 4 week before the terminations. |
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 | |
|---|---|
| Bonuses (work related, cash) | Regular salary/wages |
| Call back pay | Retroactive pay |
| Call in pay | Shift premium |
| Commissions earned at employer's premises | Vacation pay (previously paid) |
| Commissions earned by a route salesman | |
| Taxable Benefits such as: | |
| Board & lodging | |
| Excluded | |
| Allowances (car, clothing, moving, etc.) | Retiring allowance (lump sum and installments) |
| Commissions earned away from employer's premises | Severance/Plant severance |
| Directors' fees | Sick pay - Sick days |
| Discretionary bonuses (cash) | Standby pay |
| Gifts (cash or in kind) | Statutory - Company Holidays (floaters) |
| In lieu of notice pay/Termination pay | Statutory - General Holidays |
| Overtime pay | Tips and Gratuities |
| 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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