How Locum Pharmacists Should Invoice Pharmacies
Locum pharmacists work independently, filling shifts at multiple pharmacy locations. Unlike salaried employees, locums are responsible for issuing their own invoices. Getting this right ensures you are paid on time, stay CRA-compliant, and protect yourself professionally.
What Locum Pharmacists Need on Their Invoices
As a locum pharmacist operating as a self-employed contractor, your invoice is a legal document. Each invoice you send to a pharmacy must include:
- Your full legal name (or incorporated company name if applicable)
- Your professional address or contact information
- Pharmacy name and billing address — include the specific location if a chain
- Unique invoice number — use a sequential numbering system
- Invoice date
- Date(s) of service — specify each shift date clearly
- Description of services — e.g., "Locum pharmacist services — dispensing and patient counselling"
- Hours worked or number of shifts
- Your agreed hourly rate or daily rate
- Subtotal
- GST/HST amount (if registered) with your Business Number
- Total amount due
- Payment terms — e.g., Net 14 or Net 30
- Payment instructions — e-transfer, direct deposit details
Typical Payment Structures for Locum Pharmacists
Locum pharmacist rates vary by province, region, and type of pharmacy. Understanding common structures helps you invoice accurately.
Hourly Rate
Most locums are paid an hourly rate, typically ranging from $55 to $80+ per hour in Canada depending on the province and setting. Your invoice should clearly state:
- Start time and end time (or total hours) for each shift
- The agreed hourly rate
- Subtotal per shift if you worked multiple days
Day Rate / Flat Rate per Shift
Some pharmacies offer a fixed daily rate regardless of exact hours worked. In this case your invoice lists each shift date and the agreed flat rate per shift. Still include the expected shift hours for transparency.
Monthly Summary Invoice
If you work regularly at the same location, you may invoice monthly for all shifts that month. List each date as a separate line item with hours and rate so the pharmacy can easily verify against their records.
Example Invoice for Pharmacy Shifts
| Field | Example Value |
|---|---|
| From | Dr. Ahmed Okafor, R.Ph. — [email protected] |
| GST/HST Number | 987654321 RT0001 |
| Invoice # | INV-2026-012 |
| Invoice Date | March 5, 2026 |
| Due Date | March 19, 2026 (Net 14) |
| Bill To | Maple Leaf Pharmacy, 400 Queen St W, Toronto ON |
| Feb 18 shift | 9 hours @ $65/hr = $585.00 |
| Feb 22 shift | 8 hours @ $65/hr = $520.00 |
| Feb 28 shift | 10 hours @ $65/hr = $650.00 |
| Subtotal | $1,755.00 |
| HST (13%) | $228.15 |
| Total Due | $1,983.15 |
| Payment | E-transfer to [email protected] |
Notice that each shift is a separate line item. This is important — pharmacies often need to match your invoice against their scheduling system, and line-by-line detail speeds up approval and payment.
Common Invoicing Mistakes Locum Pharmacists Make
1. Not registering for GST/HST
Many locum pharmacists exceed the $30,000 annual threshold quickly. Once you do, you are legally required to register. Failing to charge GST/HST when required can result in CRA penalties — and you will be liable for the tax even if you did not collect it.
2. Missing shift dates
A vague description like "pharmacy services — March 2026" is not enough. Always list each shift date. Pharmacies have accounts payable processes that require matching invoices to specific work dates.
3. Inconsistent invoice numbering
Using random or duplicate invoice numbers makes bookkeeping messy and raises flags during CRA audits. Use a consistent sequential system (INV-001, INV-002, etc.) from day one.
4. No payment terms
Without stated payment terms, you have no basis for following up on overdue invoices. Always include a due date — Net 14 is standard for locum work.
5. Sending invoices late
Some locum pharmacists wait weeks before invoicing. This creates cash flow problems and can cause confusion if pharmacy staff have changed. Invoice within 48 hours of completing each shift or batch of shifts.