NWT Payroll rates and HR information updatesNWT Payroll rates and HR information updates

NWT (Northwest Territories) Provincial Payroll Information

This page provides provincial payroll information for the Northwest Territories. 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 Northwest Territories and every pensioner residing in Northwest Territories can claim the personal exemption amount of $14,278 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 Northwest Territories Employment Standards Act. Here are some online resources:


Minimum Wage in NWT

The province of Northwest Territories has one wage rate standard as follows:

Parties Applicable Wage Rate
Over age 16 $12.50 as of June 1, 2015

Hours of Work in NWT

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

Period Rate
Maximum 10 hours/day and 60 hours/week
* ** Exclude statutory hours from overtime calculation and reduce the work week by the statutory hours
Overtime 8.00 hours/day or 40.00 hours/week whichever is greater
Overtime Rate 1 and 1/2 times the employee's regular rate of pay
Double Time If employee works on another day of rest in same week as the Statutory holiday
Double Time Rate 2 times regular rate of pay
Break Period 1/2 hour per consecutive 5 hours worked
Rest Period At least 24 consecutive hours/week

Worker's Compensation in NWT

The Maximum Assessable Earnings amount for 2017 is $90,600. The deadline for submission is the last day of February.

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

Leaves of Absence in NWT

Pregnancy Leave
Time with Employer twelve consecutive months
Required Notice four weeks written notice
Length of Leave 17 weeks taken no sooner than 17 weeks before the expected date of birth.
Extension of Leave 6 weeks
Benefits Maintained No
 
Parental Leave
Time with Employer twelve consecutive months
Required Notice four weeks written notice
Length of Leave 37 consecutive weeks beginning immediately after the maternity leave or for the father within a 52 week period after the child arrives home or for adoptive parents on the date of custody of the child.
Benefits Maintained No
 
Bereavement Leave
Time with Employer N/A
Required Notice N/A
Length of Leave 3 days if funeral takes place in community where the employee resides. If outside the community, leave is 7 days.
Paid No
 
Voting Leave
Time with Employer N/A
Required Notice N/A
Length of Leave three consecutive hours
Paid Yes
 
Compassionate Care Leave
Time with Employer N/A
Required Notice As soon as possible prior to the leave start date
Length of Leave 8 weeks for a family member who is at risk of death within 26 weeks. May be taken at one time or in separate periods.
Paid Six weeks of Employment Insurance benefits may be paid to EI eligible employees.

Statutory Holidays in NWT

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
Victoria Day Mon., May. 22 Mon., May 23 Mon., May 18 Mon., May. 19
National Aboriginal Day Wed. Jun. 21 Tue. Jun. 21 Sun. Jun. 21 Sat. Jun. 21
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
Thanksgiving Day Mon., Oct. 09 Mon., Oct. 10 Mon., Oct. 12 Mon., Oct. 13
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 the following holidays occur on a Saturday or Sunday, New Year's Day, Canada Day, Remembrance 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 work day, an employee must either receive their regular pay plus time and a half or receive their regular pay and be granted a day off with pay some other time before their next annual vacation or their termination.

Minimum Age in NWT

As long as the employer meets the Labour Standards requirements a child under 17 can be employed in any occupation. Although their is a requirement to get written approval from the Labour Standards Officer for employment in construction. There must also be granted permission for anyone under the age of 17 to work hours between 11:00 p.m. and 6:00 a.m.

Pay Statements

For the Northwest Territories the pay is required monthly or more frequently. The employee must receive their pay within ten days after each pay period. By legislation, Northwest Territories pay statements must contain the following (though employers may include additional items):

Pay statement inclusions
Rate of pay Net pay
Dates of pay periods Itemized Deductions
Bonus, living allowance Statutory, public, general and holiday pay hours
Total hours worked  

Termination Notice in NWT

Individual Termination
Length of Employment Notice Required
Under 90 days None
Between 90 days and 3 years 2 weeks
3 years or more For every year after 3 years an additional week is required up to 8 weeks in total

Group Termination
Number of Employees Notice Required
25 to 49 4 weeks
50 to 99 8 weeks
100 to 299 12 weeks
300 or more 16 weeks

Vacationable Earnings in NWT

Inclusions and Exclusions
Included
Call back pay Previously paid vacation pay (not clearly addressed)
Call in pay Profit Sharing
Commissions earned at employer's premises Regular salary/wages/retroactive
Commissions earned by a route salesman Shift premium
Commissions earned away from employer's premises Statutory - General Holidays
Overtime pay Work related bonuses (cash)
Pay in lieu of notice/Termination pay  
 
Excluded
Allowances (Car, clothing, moving, travel, housing, meals, tools) Retiring allowance (lump sum and installments)
Directors' fees Severance/Plant severance (not clearly addressed)
Discretionary bonuses (cash) Sick pay - Sick days
Gifts (cash or in kind) Standby pay
Maternity leave top-ups Statutory - Company Holidays (floaters) - (not clearly addressed)
Profit sharing payments Tips and Gratuities (employer controlled)
 
Taxable Benefits:
Board & lodging Life Insurance
Company car RRSP
Parking Stock options
Provincial medical Loans

Vacation Entitlement
Length of employment Entitlement
1 to 4 years 2 weeks or 4%
5 years or more 3 weeks or 6%

Provincial Health

The NWT payroll tax is 2% of gross remuneration for each employee. The GNWT taxation regime is designed to provide financial resources to help meet the Territories' responsibilities in funding public services such as health care and education. Although it is the employee who pays the tax, employers are required to withhold the tax from their employees' pay, and remit the tax directly to the GNWT.

 


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