Wage Statement Must Be Given by Employer - ESR Part 7.2, Section 45.31

Last updated on January 26, 2026

Contents:

Summary
Text of Legislation
Policy Interpretation
Related Information


Summary

This section requires employers to provide wage statements to delivery services workers and ride-hail services workers every payday.


Text of Legislation

Wage statement must be given by employer

45.31 (1) On every payday, the employer of a delivery services worker or ride-hail services worker must, in accordance with the provisions of this section, give to the worker a wage statement for the applicable pay period.

(2) A wage statement given to a delivery services worker or ride-hail services worker must include at least the following information:

(a) the employer’s name and address;

(b) the total number of hours of engaged time in the pay period;

(c) the total number of kilometres travelled during engaged time in the pay period;

(d) the total amount of all online work earnings paid or payable for the pay period;

(e) any shortfall amount paid or payable under section 18.2 (3) for the pay period;

(f) in relation to the distance expense allowance payable under section 45.29 (1) or (2), as applicable,

(i) the rate per kilometre applicable to the worker, and

(ii) the total of all distance expense allowances paid or payable for the pay period;

(g) the total amount of gratuities paid by customers by means of the applicable online platform for platform work assignments during the pay period;

(h) the amount of each deduction from online work earnings for the pay period and an explanation for each deduction;

(i) the net amount paid or payable for the pay period, which net amount is the sum of the amounts under paragraphs (d) to (g) minus the amounts under paragraph (h).

(3) The employer of a delivery services worker or ride-hail services worker may give a wage statement to the worker electronically, provided that the wage statement is given in a form that enables the worker to make a paper copy of the statement


Policy Interpretation

On paydays, online services workers must receive a wage statement, similar to those required under Act Part 3, Section 27, indicating:

  • The employer’s name and address
  • The total hours of engaged time for the worker during the pay period
  • The total kilometres travelled during engaged time
  • The total amount of online work earnings for the pay period
  • The difference the employer paid the worker if they earned less than the minimum wage for online platform workers
  • The distance expense allowance rate for the worker
  • The total distance expense allowance the employer paid the worker for the pay period
  • The amount and reason for each deduction from the worker’s earnings
  • The total net amount payable to the worker for the pay period, including everything above

The wage statement can be provided electronically, as long as the worker can make a paper copy of it. It may be available through the online platform, and the information may be provided across different pages. The crucial points are that:

  • Workers must be able to access all the information required on each payday, and print it if desired
  • The provided information includes all the criteria above

One of the purposes of a wage statement is to provide workers with reasonably sufficient information to understand what they are being paid and how their pay is calculated. Proper wage statements also align with the purposes of the Act: to encourage open communication between parties and contribute to more efficient and effective dispute resolution.

Example: A wage statement for a ride-hail worker that meets the requirements of the law may look like the following:

Example wage statement for ride-hail worker
  Amount Explanation
Pay period October 12 – October 25 Per periods must be at least semimonthly
Hours of engaged time 10 hours 24 minutes The total amount of time spent between accepting platform work offers and completing them (10.4 hours)
Distance driven 410.4 km The total number of kilometres travelled while in engaged time
Engaged hours minimum $222.87

The guaranteed minimum amount an online platform worker must be paid for their engaged time:

10.4 hours × $21.43 = $222.87

Distance expense allowance at $0.45/km $184.68

The amount a ride-hail services worker must be paid for the number of kilometres travelled while operating a motor vehicle in engaged time:

410.4 km × $0.45 = $184.68

Minimum amount payable $407.55

The sum of the engaged hours minimum and the distance expense allowance:

$222.87 + $184.68 = $407.55

Estimated online work earnings $213.86 The estimated total earnings for all platform work assignments completed in the pay period
Total for online work offers $398.54

The sum of the estimated online work earnings and distance expense allowance:

$213.86 + $184.68 = $398.54

Minimum hourly wage top-up $9.01

The difference between the engaged hours minimum and the worker's actual online work earnings:

$222.87 - $213.86 = $9.01

If the estimated online work earnings were less than the guaranteed minimum, then the online platform work operator must top up the amount, so the worker receives at least the minimum for the hours they worked

Gratuities paid by riders $32.40 The amount of tips provided by users of the online platform for work assignments completed during the pay period ($32.40 in this example)
Total for pay period $439.95

The sum of the estimated online work earnings, distance expense allowance, minimum hourly wage top-up and gratuities paid by riders:

$213.86 + $184.68 + $9.01 + $32.40 = $439.95

This is the total amount payable for the platform work assignments completed during the pay period

Different online platform operators may use different language than in this example, but the information provided should be broadly similar. Workers should be able to understand the pay they earned and received.

Example: A wage statement in which the driver is not entitled to a top-up may look like the following:

Example wage statement for ride-hail worker not entitled to top-up
  Amount
Pay period October 26 – November 8
Hours of engaged time 9 hours 18 minutes
Distance driven 370.65 km
Engaged hours minimum $199.30
Distance expense allowance at $0.45/km $166.79
Minimum amount payable $366.09
Estimated online work earnings $204.56
Total for online work offers $371.35
Minimum hourly wage top-up $0
Gratuities paid by riders $28.97
Total for pay period $400.32

In the example above, the worker's estimated online work earnings were greater than the guaranteed engaged hours minimum. As a result, the online platform operator is not required to top up the earnings for this pay period. They only need to pay the sum of the estimated online work earnings, distance expense allowance, and gratuities paid by riders ($204.56 + $166.79 + $28.97 = $400.32)


Related Information

Related sections of the Act or Regulation

ESA

ESR