New Brunswick Payroll rates and HR information updatesNew Brunswick Payroll rates and HR information updates

New Brunswick Provincial Payroll Information

This page provides provincial payroll information for the province of New Brunswick. Click one of the links below to move directly to the corresponding section. To view Federal information, please click here.

Choose a Topic:

Minimum Wage  Hours of work  Worker's Compensation  Leaves  Statutory Holidays  Minimum Age  Pay Statements  Terminations  Vacationable Earnings 

 

  • TD1 - Basic Personal Amount - Every person employed in New Brunswick and every pensioner residing in New Brunswick can claim the personal exemption amount of $9,895 for 2017.
  • Federal Basic Exemption - The Federal Basic Exemption amount is $11,635 for 2017.

Note: This information is meant to serve as a guide only. Readers are encouraged to consult the full legislation of the New Brunswick Employment Standards Act. Here are some online resources:


Minimum Wage in New Brunswick

The province of New Brunswick has one wage rate standard as follows:

Parties Applicable Wage Rate
General

General - $11.00 as of April 1, 2017 and then will then be adjusted annually relative to the Consumer Price Index.

Hours of Work in New Brunswick

The type of employee excluded from this legislature are government employees, commissioned salespeople, businesses with all family members, etc.

Period Rate
Maximum No limit to the hours that an employee can work
* ** Exclude statutory hours from overtime calculation and reduce the work week by the statutory hours
Overtime Any hours over 44.00 hours/week
Overtime Rate 1.5 times the minimum wage rate
Break Period A suitable rest period after 5 hours worked
Rest Period 24.00 consecutive hours/week

Worker's Compensation in New Brunswick

The Maximum Assessable Earnings amount for 2017 is $62,700. The deadline for submission is the last day of February.

Included
Bonuses (cash) RRSP
Call back pay Shift premium
Call in pay Short-term disability (employer paid)
Commissions Long-term disability (employer paid)
Directors' fee Sick pay (during year)
Gratuities and tips (if taxable) Standby pay
Maternity with pay Temporary Lay-off with pay
Pay in lieu of notice Vacation/Statutory Holiday Pay
Regular salary or wages/overtime WCB-top up
 
Excluded
Car allowances Severance pay
Clothing allowances Short-term disability paid by the employer
Gifts (cash or in-kind) Sick pay on termination
Long-term disability paid by the employer Stock Options
Moving allowances Travel allowances
Pre-retirement with pay WCB award
Retiring allowance  
 
Taxable benefits such as:
Board & lodging Loans
Company car Private health care
Life insurance Medical premiums (provincial)

Leaves of Absence in New Brunswick

Maternity Leave
Time with Employer No specific period of time
Required Notice Must inform employer four months before her expected delivery date. Employee must also give two weeks notice prior to starting her maternity leave.
Length of Leave 17 weeks taken any time within the 11 weeks before her expected delivery date.
Extension of Leave no specification at this time
Benefits Maintained No
 
Child Care Leave
Time with Employer No specific time period
Required Notice four weeks
Length of Leave Maximum of 37 consecutive weeks taken any time within the 52-week period following the birth or care and custody of the child, or immediately following the pregnancy leave.
Benefits Maintained No
 
Adoption Leave
Time with Employer Same as Parental Leave
Required Notice Same as Parental Leave
Length of Leave 37 weeks
Paid No
 
Compassionate Care Leave
Time with Employer N/A
Required Notice Supply medical certificate stating family member has a medical condition with risk of death in within 26 weeks.
Length of Leave 8 weeks
Paid Six weeks of Employment Insurance benefits may be paid to EI eligible employees.
 
Bereavement Leave
Time with Employer N/A
Required Notice N/A
Length of Leave Five working days death of person in a close family relationship.
Paid No
 
Sick Leave
Time with Employer 90 days
Required Notice N/A
Length of Leave Up to 5 days per 12 month calendar period
Paid No
 
Voting Leave
Time with Employer N/A
Required Notice N/A
Length of Leave three consecutive hours
Paid Yes

Statutory Holidays in New Brunswick

Holiday 2017 2016 2015 2014
New Year's Day Sun., Jan. 01 Fri., Jan. 01 Thu., Jan. 01 Wed., Jan. 01
Good Friday Fri., Apr. 14 Fri., Mar. 25 Fri., Apr. 03 Fri., Apr. 18
Canada Day Sat., July 01 Fri., July 01 Wed., July 01 Tue., July 01
New Brunswick Day Mon. Aug. 07 Mon. Aug. 01 Mon. Aug. 03 Mon. Aug. 04
Labour Day Mon., Sep. 04 Mon., Sep. 05 Mon., Sep. 07 Mon., Sep. 01
Remembrance Day Sun., Nov. 11 Fri., Nov. 11 Wed., Nov. 11 Tue., Nov. 11
Christmas Day Mon., Dec. 25 Sun., Dec. 25 Fri., Dec. 25 Thu., Dec. 25

Whenever the following holidays land on a Saturday or Sunday, New Year's Day, Canada Day, Christmas Day, the employer must grant his or her employee a holiday with pay on the next working day immediately preceding or following the holiday, providing that the holiday is a provincial requirement. If a statutory holiday is worked on a regularly scheduled day then an employee must receive their regular rate of pay plus time and a half for all the hours worked.

*New Brunswick Day is a provincial statutory holiday and is celebrated on the first Monday in August.

The following holidays fall under the Days of Rest Act: New Year's Day, Good Friday, Victoria Day, Canada Day, New Brunswick Day, Labour Day, Thanksgiving Day, Remembrance Day, Christmas Day, Boxing Day and any other days proclaimed.

When a retail holiday and a statutory holiday fall on the same day, the statutory holiday requirements for payment apply.

Minimum Age in New Brunswick

A child under 16 can work if the work is in no way harmful to the child. The child is not allowed to work more than three hours on a school day and eight hours on any other days. The child may not work between the hours of 10:00 p.m. and 6:00 a.m.

Pay Statements in New Brunswick

For New Brunswick the pay is required semi-monthly or more frequently. The employee must receive their regular wages within seven calendar days after each period. By legislation, New Brunswick pay statements must contain the following (though employers may include additional items):

Pay statement inclusions
Gross earnings Dates of pay periods
Net pay Itemized Deductions

Termination Notice in New Brunswick

Individual Terminations
Length of Employment Notice Required
Between 6 months and 5 years 2 weeks
more than 5 years 4 weeks

Group Terminations - Group termination applies to the termination of 10 or more employees (which is equal to 25% of the total number of employees) within a 28 day period. The Minister of Labour must be given six weeks written notice along with the employees who are being terminated.

Vacationable Earnings in New Brunswick

Inclusions and Exclusions
Included
Call back pay Overtime pay
Call in pay Pay in lieu of notice/Termination pay
Commissions earned at employer's premises Profit Sharing (if part of employee's regular remuneration package)
Commissions earned by a route salesman Regular salary/wages/retroactive
Commissions earned away from employer's premises Shift premium
Directors' fees (where considered a wage) Work related bonuses (cash)
 
Excluded
Allowances (Car, clothing, moving, travel) Severance/Plant severance
Directors' fees (where fee is considered an honoraria) Sick Pay/Sick Days
Discretionary bonuses (cash) Standby pay (not clearly addressed)
Gifts (cash or in kind) Statutory - Company Holidays (floaters)
Maternity leave top-ups Statutory - General Holidays
Previously paid vacation pay Stock options
Retiring allowance (lump sum and installments) Tips and Gratuities
 
Taxable Benefits such as:
Board & lodging Life Insurance
Company car Loans

Vacation Entitlement
Length of employment Entitlement
1 to 8 years 4% or 2 regular weeks per year or 1 day for each calender month worked (whichever is less)
8 years or more 6% or 3 weeks

 


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