Employer Record-Keeping Obligations Under the Employment Standards Act
Employer Record Keeping Obligations
The primary piece of legislation that governs workers in British Columbia and sets minimum standards for working conditions is the Employment Standards Act, RSBC 1996, c 113 (the “ESA”).
Payroll Records
Section 28 of the ESA sets out what information an employer must keep regarding current and past employees as well as how long and where the records must be kept.
For each employee, an employer must keep records of the following information, including:
- The employee’s name, date of birth, occupation, telephone number, and residential address
- The date employment began
- The employee’s wage rate
- The hours worked each day, regardless of the employee’s wage rate
- The benefits paid to the employee
- The employee’s gross and net wages for each pay period
- The amount and reason for each deduction from the employee’s wages
- The dates of the statutory holidays taken by the employee and the amounts paid
- The dates of the annual vacation taken, the amounts paid, and the days and amounts owing
- The amounts paid from the employee’s time bank, dates taken and remaining balance
Payroll records must be:
- In English
- Kept at the employer’s principal of business in British Columbia
- Retained by the employer for 4 years after the date on which the payroll records were created
If the employer fails to keep records in accordance with the ESA, the Employment Standards Branch will consider records supplied by the employee for the purpose of calculating outstanding wages.
Furthermore, an employer who fails to keep records accordingly may be liable for an escalating monetary penalty pursuant to section 98 of the ESA.
Other Records
Employers also need to keep:
- Agreements and records about reimbursing employees for cleaning and maintaining special clothing for 4 years pursuant to section 25(c) of the ESA
- Agreements about substituting another day for a statutory holiday for 4 years pursuant to section 48(3) of the ESA
- Averaging agreements for 4 years after the latest expiry date in the agreement pursuant to section 37(13) of the ESA
As well, as set out in the Employment Standards Regulation, BC Reg 396/95 (the “ESR”), farm labour contractors (section 6(4)(5) of the ESR), employment agencies (section 3 of the ESR), and talent agencies (section 38.1(i)-(k) of the ESR) need to keep other records in addition to the records mentioned.
Know Your Rights and Responsibilities
Whether you are an employee who is seeking access to employment records, or an employer wondering about record keeping obligations, it is important to have effective legal support.


