Saskatchewan Provincial Payroll Information
This page provides provincial payroll information for the province of Saskatchewan. Click one of the links below to move directly to the corresponding section. To view Federal information, please click here.
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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 Saskatchewan and every pensioner residing in Saskatchewan can claim the personal exemption amount of $18,491 for 2024 (up from $17,661 in 2023).
- 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 Saskatchewan Employment Act. Here are some online resources:
- Guide to the Saskatchewan Employment Act - Government of Saskatchewan
- Saskatchewan Employment Act - Government of Saskatchewan
- Saskatchewan Employment Act - CanLII
Minimum Wage in Saskatchewan
The province of Saskatchewan one wage rate standard as follows:
| Parties Applicable (requirements) | Wage Rate |
|---|---|
| General | General - $15.00 as of October 1, 2024. |
Hours of Work in Saskatchewan
The type of employee excluded from this legislature are management, teachers, commission sales persons, etc. A week is defined as Sunday to Saturday.
| Period | Rate |
|---|---|
| Maximum | Maximum is 44 hours per week unless employee consents to more based on employer agreement. Exclude statutory hours from overtime calculation and reduce the work week by the statutory hours. |
| Overtime | Hours in excess of 12.00 hours/day (based on employer agreement) or 40.00 hours/week (average amount cannot be more than 8 hours per day or 40 hours per week during the averaging period). |
| Overtime Rate | 1 and 1/2 times the employee's regular rate of pay |
| Break Period | At least 1/2 hour for every five consecutive hours worked. |
| Rest Period | 8.00 hours between shifts where no emergency situations exist |
Worker's Compensation in Saskatchewan
The Maximum Assessable Earnings amount for 2024 is $96,945 (up from $96,945 in 2023).
| Included | |
|---|---|
| Allowances (if taxable) | Standby pay |
| Clothing allowances (if taxable) | Short-term disability paid by the employer (amounts in first 3 months) |
| Moving allowances (if taxable) | Long-term disability paid by the employer (amounts in first 3 months) |
| Travel allowances (if taxable) | Gratuities and tips |
| Bonuses paid in cash | Regular salary or wages/overtime |
| Commissions | Shift premium |
| Call in pay | WCB-top up |
| Call back pay | Sick-pay (amounts paid not exceeding 3 months) |
| Directors' fees | Vacation Pay/Statutory Holiday paid |
| Taxable Benefits such as: | |
| Board & lodging | Company loans |
| Company car | RRSP & Stock Options |
| Life insurance (employer paid) | |
| Excluded | |
| Gifts | Retiring allowance |
| Maternity with pay | Severance pay |
| Medical remiums (Provincial) | Sick pay on termination |
| Pay in lieu of notice | Temporary lay-off with pay |
| Pre-retirement with pay | WCB award |
| Private health care | |
Leaves of Absence in Saskatchewan
| Adoption Leave | |
|---|---|
| Time with Employer | 13 consecutive weeks. |
| Required Notice | Four weeks written notice. |
| Length of Leave | 18 weeks beginning the day of the adoption. |
| Paid | No |
| Bereavement | |
| Time with Employer | 13 weeks |
| Required Notice | N/A |
| Length of Leave | Five days if an immediate family member. |
| Paid | No |
| Citizenship Ceremony Leave | |
| Time with Employer | 13 weeks. |
| Required Notice | As much notice as is reasonable in the circumstances. |
| Length of Leave | One day. |
| Paid | No |
| Compassionate Care Leave | |
| Time with employer | 13 weeks. |
| Required notice | As soon as possible before the leave begins. |
| Length of leave | Up to 28 weeks to care for an employee’s family member with a serious medical condition with a significant risk of death within 26 weeks. |
| Paid | Six weeks of Employment Insurance benefits may be paid to EI eligible employees. |
| Critically-Ill Child Care Leave | |
| Time with Employer | 13 weeks. |
| Required Notice | Written notice, as soon as possible, that the employee will be taking the leave. |
| Length of Leave | Up to 37 weeks to provide care or support to a critically ill or injured child. |
| Paid | No |
| Crime-Related Child Death and Disappearance Leave | |
| Time with Employer | 6 consecutive months. |
| Required Notice | Written notice, as soon as possible, that the employee will be taking the leave. |
| Length of Leave | Up to 104 weeks if a child of the employee dies and it is probable, considering the circumstances that the death was the result of a crime. |
| Paid | No. |
| Interpersonal Violence Leave | |
| Time with Employer | 13 weeks. |
| Required Notice | In writing, with as much notice as reasonable. |
| Length of Leave | Up to 10 days. |
| Paid | No |
| Maternity Leave | |
| Time with Employer | 13 weeks. |
| Required Notice | Four weeks written notice. |
| Length of Leave | 19 weeks. |
| Paid | No |
| Nomination/Election and Candidate/Public Office Leave | |
| Time with Employer | 13 weeks. |
| Required Notice | In writing, with as much notice as reasonable and practicable in the circumstances. |
| Length of Leave | Employees can take unpaid leave for as long as they continue to serve. |
| Paid | No |
| Organ Donor Leave | |
| Time with Employer | 13 weeks |
| Required Notice | As soon as possible before the leave begins. |
| Length of Leave | Up to 26 weeks. |
| Paid | No |
| Parental Leave | |
| Time with Employer | 13 weeks. |
| Required Notice | Four weeks written notice. |
| Length of Leave | 34 weeks beginning consecutively after the maternity leave up to 12 weeks before the estimated date of birth but before 52 weeks after actual date of birth or 37 weeks for employee not eligible for maternity leave. |
| Benefits Maintained | No |
| Reserve Force Leave | |
| Time with Employer | 13 weeks. |
| Required Notice | In writing, with as much notice as reasonable and practicable in the circumstances. |
| Length of Leave | Employees can take unpaid leave for as long as they continue to serve. |
| Paid | No |
| Voting Leave | |
| Time with Employer | N/A |
| Required Notice | N/A |
| Length of Leave | three consecutive hours |
| Paid | Yes |
Statutory Holidays in Saskatchewan
| 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 Day | Mon., February 19 | Mon., February 20 | Mon., February 21 | Mon., February 24 | 3rd Monday in February |
| Good Friday | Fri., March 29 | Fri., April 7 | Fri., April 15 | Fri., April 6 | 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., Jul. 1 | Fri., Jul. 1 | Thu., Jul. 1 | July 1 |
| Saskatchewan Day | Mon., August 5 | Mon., August 7 | Mon., August 1 | Mon., August 2 | The First Monday in August |
| 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 |
Whenever the following holidays land on a Saturday or Sunday, New Year's Day, Canada Day, Remembrance Day, Christmas Day the employer must grant his or her employee a holiday with pay on the next working day immediately preceding or following the holiday, providing that the holiday is a provincial requirement. If a statutory holiday is worked on a regularly scheduled work day then the employee must receive their regular daily pay plus time and a half.
Saskatchewan Day is a statutory holiday which falls on the first Monday of August.
According to the Urban Municipality Act (Shop Closing), shops must close at 6:00 p.m. Monday to Friday and remain closed until 5:00 a.m. of the following day. On Saturday, the shops must close at 10:00 p.m. and remain closed until 5:00 a.m. of the following Monday.
How to Calculate Statutory Holiday Pay...
Minimum Age in Saskatchewan
Any children under the age of 16 must have approval from a school principal to work during school hours. Children under the age of 16 have restrictions from work in construction, factories, mills, various lines, and plants. For a more detailed description of restrictions see the Occupational Health and Safety Act.
Pay Statements in Saskatchewan
For Saskatchewan 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, Saskatchewan pay statements must contain the following (though employers may include additional items):
| Pay Statement Inclusions | |
|---|---|
| Dates of pay periods | Amount paid for regular wages, overtime, public holiday pay, work on a public holiday, vacation pay and pay in lieu of notice |
| Itemized Deductions | Regular, overtime, and public holiday hours worked; |
| Gross earnings | Employee and employer name |
| Rate of pay | |
Termination Notice in Saskatchewan
| Length of Employment | Notice Required |
|---|---|
| Under 3 months | None |
| Between 13 weeks and 1 year | 1 week |
| Between 1 year and 3 years | 2 weeks |
| Between 3 years and 5 years | 4 weeks |
| Between 5 years and 10 years | 6 weeks |
| 10 years or more | 8 weeks |
| Number of Employees | Notice Required |
|---|---|
| 10 to 49 | 4 weeks |
| 50 to 99 | 8 weeks |
| 100 or more | 12 weeks |
Vacationable Earnings in Saskatchewan
The Vacation Entitlement for Saskatchewan employees who have worked at the same job for one year (12 months) is 3 weeks. Employees are eligible for 4 weeks of vacation and 4/52's of wages for vacation pay at the completion of 10 years or more of service with the employer.
| Included | |
|---|---|
| Bonuses (work related, cash) | Regular salary/wages |
| Call in pay | Rretroactive pay |
| Call back pay | Shift premium |
| Commissions earned at employer's premises | Standby pay |
| Commissions earned by a route salesman | Statutory - General Holidays |
| Commissions earned away from employer's premises | Statutory (company holidays, floaters) |
| In lieu of notice pay/Termination pay | Sick pay (sick days not clearly addressed) |
| Overtime pay | Vacation pay (previously paid) |
| Profit Sharing | |
| Taxable Benefits such as: | |
| Board & lodging | |
| Excluded | |
| Allowances (car, clothing, moving, etc.) | Gifts (cash or in kind) and awards |
| Discretionary bonuses (cash) | Maternity leave top-ups |
| Directors' fees | Retiring allowance |
| Employer-paid long term disability (not clearly addressed) | Severance/Plant severance |
| Employer-paid short term disability (not clearly addressed) | Tips and Gratuities (employer controlled) |
| Taxable Benefits such as: | |
| Company car | Provincial medical |
| Group term Life Insurance | Stock options |
| Group RRSP payments | Interest-free company loans |
| Parking | |
| Length of employment | Entitlement |
|---|---|
| More than 1 year and less than 10 years | 5.77% - 3 weeks |
| 10 years or more | 7.69% - 4 weeks |
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