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 $10,043 for 2018.
- Federal Basic Exemption - The Federal Basic Exemption amount is $11,809 for 2018.
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:
The province of New Brunswick has one wage rate standard as follows:
|Parties Applicable||Wage Rate|
$11.25 as of April 1, 2018 - adjusted annually relative to the Consumer Price Index.
The type of employee excluded from this legislature are government employees, commissioned salespeople, businesses with all family members, etc.
|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 30-minute period after 5 hours worked.|
|Rest Period||24.00 consecutive hours/week.|
The Maximum Assessable Earnings amount for 2018 is $63,600. The deadline for submission is the last day of February.
|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|
|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|
|Taxable benefits such as:|
|Board & lodging||Loans|
|Company car||Private health care|
|Life insurance||Medical premiums (provincial)|
|Time with Employer||Same as Parental Leave|
|Required Notice||Same as Parental Leave|
|Length of Leave||37 weeks|
|Time with Employer||N/A|
|Length of Leave||Five working days death of person in a close family relationship.|
|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.|
|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.|
|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|
|Time with Employer||90 days|
|Length of Leave||Up to 5 days per 12 month calendar period|
|Time with Employer||N/A|
|Length of Leave||three consecutive hours|
|New Year's Day||Mon., Jan. 01||Sun., Jan. 01|
|Good Friday||Fri., Mar. 30||Fri., Apr. 14|
|Canada Day||Mon., July 02||Sat., July 01|
|New Brunswick Day||Mon. Aug. 06||Mon. Aug. 07|
|Labour Day||Mon., Sep. 03||Mon., Sep. 04|
|Remembrance Day||Sun., Nov. 11||Sun., Nov. 11|
|Christmas Day||Tue., Dec. 25||Mon., 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.
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.
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|
|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 and the employees who are being terminated must be given six weeks written notice.
|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)|
|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|
|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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