Saskatchewan charges a combined 11 percent (5 percent GST plus 6 percent provincial PST), pays a minimum wage of $15.35 an hour, and gives you 40 clear days to register a builders lien, with a 10 percent holdback. Prompt payment has been in force since 1 March 2022, your board is WCB Saskatchewan, and the small claims limit is $50,000. The provincial safety regulator, TSASK, licenses the electrical, gas and plumbing work. This guide is the one-page summary; each topic links to a fuller guide.
Sales tax
Saskatchewan did not harmonize. You charge the 5 percent federal GST, which is recoverable, plus a 6 percent provincial PST, which is not, for a combined 11 percent. Saskatchewan PST is unusual for trades: since 1 April 2017 it applies to services to real property, so a contractor doing construction, alteration or repair must register as a licensed vendor and collect 6 percent PST on the total contract charge, labour and materials combined, shown as a separate line. Because there is no PST input-tax-credit mechanism, you can be hit twice, paying PST on materials at purchase and collecting it on the contract, so price the work with that in mind.
Minimum wage
Saskatchewan's minimum wage is $15.35 an hour, set on 1 October 2025 under a formula-based indexation that announces the next change by 30 June each year. It is the floor for employees you hire.
Builders lien and holdback
Under The Builders' Lien Act, the spine figure is 40 clear days to preserve a lien, running from the last day services or materials were supplied, or from substantial completion or abandonment of the contract. The holdback is 10 percent at every tier, held in trust. Saskatchewan's lien-deadline rules have been the subject of recent legislative change tied to the prompt-payment reforms, so verify the deadline that applies to your specific contract date against the current consolidated Act at the Land Titles Registry before relying on it, the safe move is to act well inside the shortest window.
Prompt payment
Prompt payment has been in force in Saskatchewan since 1 March 2022, applying to construction contracts signed on or after that date. An owner must pay a proper invoice within 28 days, with a notice of non-payment due by day 14 if the owner disputes it, and a contractor must pay subcontractors within 7 days of being paid. Disputes go to adjudication through the Saskatchewan Construction Dispute Resolution Office (SCDRO), with the decision payable within 10 days.
Workers comp
Your board is WCB Saskatchewan. The 2026 average premium is about $1.22 per $100 of insurable earnings, with insurable earnings capped at $108,223. That $1.22 is the all-industry average: your construction rate code will differ, so confirm your class rate with WCB Saskatchewan rather than using the average.
Licensing
Saskatchewan has the narrowest compulsory-trades list of the western provinces, just five: construction electrician, plumber, refrigeration and air conditioning mechanic, sheet metal worker and sprinkler fitter, all certified through the SATCC. Permits and inspections for electrical, gas and plumbing work run through the Technical Safety Authority of Saskatchewan (TSASK). There is no general provincial contractor licence for ordinary renovation.
Small claims and quirks
Saskatchewan's small claims limit rose to $50,000 on 1 April 2024, up from $30,000. Two quirks define Saskatchewan: PST on construction labour, which most provinces do not charge and which can produce a double-hit on materials, and the absence of any employer health or payroll tax, a genuine competitive advantage over Manitoba and Ontario (see Working in Manitoba).
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