HR glossary · Pay and payroll

Final pay

Final pay is the last payment owed when someone leaves: wages, vacation pay and other amounts. Each province sets a deadline for paying it.

Also called: final pay cheque, last pay cheque, final wages, payout on termination

What final pay means

Final pay is everything you still owe an employee when their employment ends, whether they quit, were let go or their contract finished. It usually includes wages for the last hours worked, any unpaid overtime, earned vacation pay that has not been paid, and, where it applies, termination pay in lieu of notice.

Each province and territory sets a deadline for the final pay. Some are tied to your normal pay day, others are a set number of days after the last day of work. British Columbia's is the shortest: 48 hours after you end someone's employment.

Final pay is also when your Record of Employment (ROE) is triggered, so the two usually happen together.

How it works

List what is owed. Start with regular wages up to the last day. Add overtime not yet paid, vacation pay earned and not yet taken, and any public holiday pay owed. If you are ending employment without cause after the employee has passed your province's notice point, add pay in lieu of any notice you did not give.

Check whether the deadline depends on who ended the job. In British Columbia, for example, it is 48 hours after you dismiss someone but 6 days after they resign. In other provinces one deadline applies to both.

Run the final pay through payroll as normal, with income tax, CPP and EI deducted. Give the employee a pay statement. Then issue the ROE: for electronic ROEs on a weekly, biweekly or semi-monthly cycle, it is due within 5 calendar days after the end of the pay period in which the interruption of earnings happens.

If the employee still has keys, a uniform or a laptop, ask for them back as part of your exit checklist, separately from the pay. Deducting the cost of unreturned items is limited by provincial rules on wage deductions, so check yours before taking anything from the final pay.

Final pay by province

When the final pay is due, checked against official government sources on 7 October 2026.

Where the work is done	The rule
Federal	Amounts owed within 30 days; vacation pay within 30 days of the last day worked.
British Columbia	48 hours after dismissal; 6 days after resignation.
Alberta	Within 10 days after the pay period ends, or 31 days after the last day worked.
Saskatchewan	Within 14 days of the last day, for resignation and dismissal.
Manitoba	Within 10 business days of the last day worked.
Ontario	The later of 7 days after employment ends or the next regular pay day.
Quebec	Wages on the regular pay day; other amounts within 2 weeks.
New Brunswick	Wages on the next regular pay day; vacation pay and other amounts within 21 days of the last day.
Nova Scotia	Within 5 working days after the end of the pay period; vacation pay within 10 days.
Prince Edward Island	By the last day of the next pay period after employment ends, including vacation pay.
Newfoundland and Labrador	Within 1 week of termination.
Yukon	7 days after employment ends (termination pay timing not stated).
Northwest Territories	Within 10 days after employment ends.
Nunavut	Within 10 days after employment ends.

Alberta's official summary gives two time limits; check the Alberta page for which applies to your situation.

Example: A server resigns in Kelowna

Rosa runs an 11-person restaurant in Kelowna, British Columbia. A server, Ben, resigns and works his last shift on a Saturday. In British Columbia, Rosa has 6 days after a resignation to pay him everything he is owed.

Rosa's payroll adds Ben's last week of wages, his unpaid vacation pay and his controlled tips for that week, and she pays him the following Wednesday. Ben is paid biweekly, so she files his electronic ROE within 5 calendar days after the end of that pay period.

Hollis handles the exit checklist

When someone leaves, Hollis in the Staffkin HR Suite gives you a checklist with the final pay timing, the vacation pay owed and the Record of Employment deadline for your province.

Try Hollis live

Free tools and guides for this

Questions about final pay

When do I have to give an employee their final pay?

It depends on your province: from 48 hours after dismissal in British Columbia to within 30 days for federally regulated employers. See the table above.

Does final pay include vacation pay?

Yes. Earned vacation pay that has not been paid is part of final pay, and some provinces set a separate deadline for it.

Do I deduct tax from final pay?

Yes. Final pay is employment income, so you deduct income tax, CPP contributions and EI premiums as you would on a normal pay.

Official sources

General information for Canadian employers, not legal advice. Rules differ by province and territory and change over time, so check with your provincial employment standards office (or the federal Labour Program if you are federally regulated) before you rely on it. See employment standards by province.

Checked against official sources on 4 November 2026.