Newfoundland and Labrador Provincial Payroll Information
This page provides provincial payroll information for the province of Newfoundland and Labrador. 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 Provincial Health
- TD1 - Basic Personal Amount - Every person employed in Newfoundland and Labrador and every pensioner residing in there can claim the personal exemption amount of $8,978 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 Newfoundland and Labrador Labour Standards Act. Here are some online resources:
- Labour Standards FAQ - Government of Newfoundland and Labrador
- Labour Standards Act - Government of Newfoundland and Labrador
- Labour Standards Regulations - Government of Newfoundland and Labrador
- Labour Standards Act - CanLII
The province of Newfoundland and Labrador has one wage rate standard as follows:
|Parties Applicable||Wage Rate|
|Age 16 and over||
$10.75 as of April 1, 2017 and then to $11.00 on October 1, 2017.
The type of employee excluded from this legislature are farm workers, domestics, etc.
|Maximum||14 hours/day except in emergencies|
|*||** Exclude statutory hours from overtime calculation and reduce the work week by the statutory hours when the statutory holiday is not worked. Include hours in overtime calculation if the holiday is worked.|
|Overtime||Any hours more than 40.00 hours/week|
|Overtime Rate||No less than 1 and 1/2 times the employee's regular rate of pay|
|Break Period||Unpaid break of 1 hour immediately after 5 consecutive hours worked|
|Rest Period||24.00 consecutive hours/week (except managers)|
The Maximum Assessable Earnings amount for 2017 is $63,420. The deadline for submission is the last day of February.
|Car allowances (if taxable)||Pay in lieu of notice|
|Bonuses||Pre-retirement with pay|
|Call back pay||Regular salary or wages/overtime|
|Call in pay||RRSP|
|Clothing allowances (if taxable)||Shift premium|
|Commissions||Short-term disability paid by the employer (if taxable)|
|Directors' fee||Sick pay (accessible up to 13 consecutive weeks)|
|Gifts||Sick pay on termination|
|Gratuities (if taxable)||Standby pay|
|Long-term disability paid by the employer (if taxable)||Travel allowances (if taxable)|
|Maternity leave||Vacation Pay/Statutory Holiday Pay|
|Moving allowances (if taxable)|
|Board & lodging||Life insurance|
|Temporary lay-off with pay||Severance pay|
|Maternity with pay||WCB|
|Retiring allowance||WCB-top up (not permitted)|
|Time with Employer||20 consecutive weeks before expected date of birth|
|Required Notice||Two weeks written notice|
|Length of Leave||17 weeks taken no sooner than 17 weeks before the expected birth with a minimum of six weeks after birth.|
|Time with Employer||20 weeks before birth of child|
|Required Notice||Two weeks written notice|
|Length of Leave||35 weeks beginning immediately after the maternity leave or within a 35 week period after the birth of the child or after the date of custody of the child.|
|Time with Employer||Same as Pregnanacy Leave|
|Required Notice||Same as Pregnanacy Leave|
|Length of Leave||17 weeks|
|Compassionate Care Leave|
|Time with Employer||30 days|
|Required Notice||1 pay period w/medical certificate stating family member has significant risk of death within 26 weeks|
|Length of Leave||8 weeks|
|Paid||Six weeks of Employment Insurance benefits may be paid to EI eligible employees.|
|Length of Leave||one day leave with pay and two days without pay on death of an immediate family member|
|Paid||depends on the circumstances, see above|
|Time with Employer||1 day off with pay and 2 days without pay if employed for at least 30 days. 2 days without pay if Employed for less than 30 days.|
|Length of Leave||3 days|
|Time with Employer||30 days|
|Required Notice||No specific time|
|Length of Leave||7 days per year|
|New Year's Day||Sun., Jan. 01||Fri., Jan. 01||Thu., Jan. 01||Wed., Jan. 01|
|Discovery Day||Mon., Jun. 26||Mon., Jun. 27||Mon., Jun. 22||Mon., Jun. 23|
|Good Friday||Fri., Apr. 14||Fri., Mar. 25||Fri., Apr. 03||Fri., Apr. 18|
|Victoria Day||Mon., May. 22||Mon., May 23||Mon., May 18||Mon., May. 19|
|Canada Day||Sat., July 01||Fri., July 01||Wed., July 01||Tue., July 01|
|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|
In accordance with the Canadian Labour Standards Code, if the following holidays land on a Saturday or Sunday, New Year's 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 during a regularly scheduled work day then the employee must be either paid double time, allowed one additional day off with pay within 30 days, or be allowed to add the extra day off with pay to their annual vacation.
The following holidays fall under the Shops Closing Act: New Year's Day, Good Friday, Easter Sunday, Victoria Day (1st Monday before May 25), Memorial Day or Canada Day (July 1), Labour Day (1st Monday in September), Thanksgiving Day, Remembrance Day (November 11), Christmas Day and Boxing Day.
Additionally, the Shops Closing Act sets the following days as holidays:
- In St. John's, the day for the St. John's Annual Regatta.
- In the Town of Harbour Grace, the Harbour Grace Annual Regatta.
- In any other municipality, the day set by the council as a public holiday for its respective jurisdiction.
- Other days the provincial government declares as public holidays.
As long as the work is in no way harmful to the child, a child over the age of 14 is permitted to be hired with the written permission of the childs parent or legal guardian.
The child can not work more than three hours on a school day and eight hours on any other day. Children cannot work more than eight hours a day combined with the regular school hours. The child may not work between the hours of 10:00 p.m. and 7:00 a.m or be employed while the regular workers are on strike or during a lockout.
For Newfoundland the pay is required semi-monthly or more frequently. The employee must receive there pay within seven days after the pay period. By legislation, Newfoundland pay statements must contain the following (though employers may include additional items):
Pay Statement Inclusions
|Dates of pay periods||Rate of pay|
|Total hours worked||Gross earnings|
|Vacation pay||Net Pay|
|Itemized Deductions||Overtime rate|
|Length of Employment||Notice Required|
|Under 3 months||None|
|Between 3 months and 2 years||1 Week|
|Between 2 and 5 years||2 Weeks|
|Between 5 and 10 years||3 Weeks|
|Between 10 and 15 years||4 Weeks|
|15 years and over||6 Weeks|
|Number of Employees||Notice Required|
|50 to 199||8 weeks|
|200 to 499||12 weeks|
|More than 500||16 weeks|
|Call in pay||Regular salary/wages/retroactive|
|Call back pay||Retroactive pay|
|Commissions earned at employer's premises||Shift premium|
|Commissions earned away from employer's premises||Statutory - Company Holidays (floaters)|
|Commissions earned by a route salesman||Statutory - General Holidays|
|Overtime pay||Work related bonuses|
|Previously paid vacation pay|
|Allowances (Car, clothing, moving, travel, housing, meals, tools)||Pay in lieu of notice/Termination pay|
|Discretionary bonuses (cash)||Profit Sharing|
|Directors' fees||Severance/Plant severance|
|Employer-paid long term disability||Sick pay - Sick days|
|Employer-paid short term disability||Standby pay|
|Gifts (cash or in kind)||Stock options|
|Maternity leave top-ups||Tips and Gratuities|
|Board and lodging (interpreted as being excluded)||Loans|
|Company car||Provincial Medical|
|Length of employment||Entitlement|
|5 days or more and up to 15 years||2 weeks or 4%|
|15 years or more||3 weeks or 6%|
The Health and Post Secondary Education Tax (HAPSET), commonly referred to as the payroll tax, is payable by an employer with respect to remuneration paid or credited to Newfound and Labrador employees. The employer contributions are calculated at 2% of the gross annual payroll that exceeds a predetermined exemption threshold. Effective January 1, 2011 the exemption threshold was increased to $1.2 million for all employers.
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