Nova Scotia Payroll rates and HR information updatesNova Scotia Payroll rates and HR information updates

Nova Scotia Provincial Payroll Information

This page provides provincial payroll information for the province of Nova Scotia. 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 Nova Scotia and every pensioner residing in Nova Scotia can claim the personal exemption amount of $8,481 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 Nova Scotia Labour Standards Code. Here are some online resources:


Minimum Wage in Nova Scotia

The province of Nova Scotia has two wage rate standards as follows:

Parties Applicable Wage Rate
Employed more than 3 months (experienced) $10.85 as of April 1, 2017. Increases occur annually on April 1st (adjusted relative to the Consumer Price Index).
Employed less than 3 months (inexperienced) $10.35

The province of Nova Scotia also has a standard with regard to an employer who provides an employee with board, lodging, or both and the employer cannot deduct from the employee's minimum wage more than the following rates:

Requirement Rate
Board only $55.55 per week
Lodging only $15.45 per week
Board & Lodging $68.20 per week
Meals $3.65 per meal

Hours of Work in Nova Scotia

The type of employee excluded from this legislature are management, farm workers, etc.

Period Rate
Maximum No regulation - must be safe for workers
* ** Exclude statutory hours from overtime calculation and reduce the work week by the statutory hours
Overtime Any hours over 48.00 hours/week
Overtime Rate 1 and 1/2 times the minimum wage
Break Period 30 minutes per 5 consecutive hours worked
Rest Period 24.00 consecutive hours/week

Worker's Compensation in Nova Scotia

The Maximum Assessable Earnings amount for 2017 is $59,300. The deadline for submission is the last day of February.

Included
Bonuses Pay in lieu of notice
Car allowances (if taxable) Pre-retirement with pay
Call back pay Regular salary or wages/overtime
Call in pay Shift premium
Clothing allowances (if taxable) Sick Pay (paid during year)
Commissions Standby pay
Directors' fees Temporary lay-off with pay
Gifts Travel allowances (if taxable)
Gratuities (if taxable) Vacation pay/Statutory holiday pay
Maternity with pay WCB top-up
Moving allowances (if taxable)  
 
Taxable Benefits such as:
Board & lodging Life insurance
Company car Loans
 
Excluded
Short-term disability Paid by the employer Severance pay
Long-term disability Paid by the employer Sick pay on termination
Retiring allowance WCB (after one week)

Leaves of Absence in Nova Scotia

Pregnancy Leave
Time with Employer twelve consecutive months
Required Notice four weeks
Length of Leave 17 weeks taken no sooner than 16 weeks before the expected birth with a minimum of one weeks after birth.
Benefits Maintained yes or no depending on circumstances
 
Parental Leave
Time with Employer twelve consecutive months
Required Notice four weeks written notice
Length of Leave

35 weeks if Maternity Leave is also taken, or 52 weeks if Parental Leave only. The leave must begin immediately after the maternity leave or for the employee within a 52 week period after the child arrives home or for adoptive parents on the date of custody of the child.

Benefits Maintained yes or no depending on circumstances
 
Voting Leave
Time with Employer N/A
Required Notice N/A
Length of Leave three consecutive hours
Paid Yes
 
Bereavement Leave
Time with Employer N/A
Required Notice N/A
Length of Leave one day leave on death of a sibling, inlaws, grandparents, three day leave for death of a spouse, child or parent
Paid No
 
Court Leave
Time with Employer N/A
Required Notice Reasonable
Length of Leave The time required to perform jury duty or required by subpoena or summons to attend offsite as a witness.
Paid No
   
Compassionate Care Leave
Time with employer 3 months
Required notice As soon as possible before leave commences
Length of leave

Up to 28 weeks which can be broken up into separate blocks of time of no less than one week in duration. Each week must be taken over a 52 week time frame that begins on the first day of the week in which the leave began.

Paid A maximum of 26 weeks of Employment Insurance benefits may be paid to EI eligible employees.

Statutory Holidays in Nova Scotia

Holiday 2017 2016 2015 2014
New Year's Day Sun., Jan. 01 Fri., Jan. 01 Thu., Jan. 01 Wed., Jan. 01
Family Day Mon, Feb. 20 Mon, Feb. 08 Mon, Feb. 09 Mon, Feb. 10
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
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

According to the Canadian Labour Standards Code, whenever New Year's Day, Canada Day or Christmas Day fall on a Saturday or Sunday, 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 than an employee must either receive their regular daily wages plus time and a half or their regular pay plus a day off with pay on some other day which both parties agree upon.

Remembrance Day Act - Most industries are required to be closed, some services are exempt.

The following holidays fall under the Retail Business Closing Act: New Year's Day, Good Friday, Victoria Day, Canada Day, Labour Day, Thanksgiving Day, Christmas Day, Boxing Day, Sunday or any other day declared by provincial proclamation.

Minimum Age in Nova Scotia

A child under 14 is permitted to work as long as the work is in no way harmful to them. They are not permitted to work between the hours of 10:00 p.m. and 6:00 a.m. A child is limited to 3 hours of work on a school day, as long as their combined school and work doesn't exceed a total of eight hours, and a child can only work eight hours on any other day.

Children under the age of 16 years of age are not allowed to work in certain occupations.

Pay Statements in Nova Scotia

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

Pay Statement Inclusions
Rate of pay Net pay
Date of pay periods Itemized Deductions
Total hours worked  

Termination Notice in Nova Scotia

Individual Termination
Length of Employment Notice Required
Under 3 months None
Between 3 months and 2 years 1 week
Between 2 years and 5 years 2 weeks
Between 5 years and 10 years 4 weeks
Over 10 years 8 weeks

Group Termination
Number of Employees Notice Required
10 to 99 8 weeks
100 to 299 12 weeks
More than 300 16 weeks

Vacationable Earnings in Nova Scotia

Inclusions and Exclusions
Included
Work related bonuses (cash) Regular salary/wages/retroactive
Call in pay Shift premium
Call back pay Sick pay - Sick days
Commissions earned at employer's premises Standby pay
Commissions earned by a route salesman Statutory - Company Holidays (floaters)
Overtime pay Statutory - General Holidays
Pay in lieu of notice/Termination pay  
 
Taxable Benefits such as:
Board & lodging (does not apply to the construction industry)
 
Excluded
Allowances (Car, clothing, moving, travel, tools, housing, meals) Previously paid vacation pay
Discretionary bonuses (cash) Profit Sharing
Commissions earned away from employer's premises Severance/Plant severance
Directors' fees Tips and Gratuities
Gifts (cash or in kind)  
 
Taxable Benefits such as:
Company car Life insurance
Loans  

Vacation Entitlement
Length of employment Entitlement
After 12 months 2 weeks or 4%
After 8 years 3 weeks or 6%

 


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