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 $10,264 for 2019 (up from $10,043 in 2018).
  • Federal Basic Exemption - The Federal Basic Exemption amount is $12,069 in 2019 (up from $11,809 in 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:


Minimum Wage in New Brunswick

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

Parties Applicable Wage Rate
General

$11.25 as of April 1, 2018 - 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 30-minute period after 5 hours worked.
Rest Period 24.00 consecutive hours/week.

Worker's Compensation in New Brunswick

The Maximum Assessable Earnings amount for 2019 is $64,800 (up from $63,600 in 2018). 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

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
 
Child Care Leave
Time with Employer No specific time period
Required Notice 4 weeks of notice in the absence of an emergency for a natural birth, and 4 months notice for an adoptive birth when possible.
Length of Leave Maximum of 62 weeks and can be taken by natural or adoptive parents.
Paid No
 
Compassionate Care Leave
Time with Employer There is no length of service requirement for employees to access compassionate care leave.
Required Notice A medical certificate stating family member has a medical condition with risk of death in within 28 weeks.
Length of Leave 28 weeks
Paid No. Other federal programs may provide income replacement.
 
Court Leave
Time with Employer N/A
Required Notice As much notice as is reasonable and practicable in the circumstances.
Length of Leave For the period of time the employee is absent from work for this purpose.
Paid No
 
Critical Illness Child Leave
Time with Employer N/A
Required Notice Prior to the leave (or as soon as it is reasonable), the employee must supply a medical certificate regarding the critical illness.
Length of Leave Up to 37 weeks.
Paid No. Employees may be eligible for critically ill child benefits under the federal EI program.
 
Critical Illness Adult Leave
Time with Employer N/A
Required Notice Prior to the leave (or as soon as it is reasonable), the employee must supply a medical certificate regarding the critical illness.
Length of Leave Up to 16 weeks.
Paid No. Employees may be eligible for critically ill adult benefits under the federal EI program.
 
Death or Disappearance Leave (Child)
Time with Employer 90 days
Required Notice Reasonable verification that they are entitled to the death or disappearance of a child leave as soon as is reasonable.
Length of Leave Up to 37 weeks if the child has disappeared or if the child has died as a probable result of a crime.
Paid No. Employees may be eligible for income support through the federal Parents of Murdered or Missing Children grant.
 

Domestic Violence Leave, Intimate Partner Violence Leave or Sexual Violence Leave

Time with Employer 90 days
Required Notice As soon as is reasonable before taking a leave or if this is not possible, as soon as practicable after the leave has bergun.
Length of Leave Up to 10 days of leave to be used intermittently or continuously and a separate leave of up to 16 weeks to be used in one continuous period. The first five days of either leave will be paid.
Paid No
 
Family Responsibility Leave
Time with Employer N/A
Required Notice As much notice as is reasonable and practicable in the circumstances.
Length of Leave Up to 3 days in a calendar year.
Paid No
 
Maternity Leave
Time with Employer No specific period of time
Required Notice Must inform employer at least four months before the 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 the expected delivery date.
Extension of Leave No specification at this time
Paid No
 
Reservist Leave
Time with Employer At least 26 consecutive weeks.
Required Notice 4 weeks prior to the date the leave begins.
Length of Leave Up to 30 days each calendar year for annual training, and 18 months for other than training.
Paid No.
 
Sick Leave
Time with Employer 90 days
Required Notice N/A
Length of Leave Up to 5 days per 12 month period.
Paid No
 
Voting Leave
Time with Employer N/A
Required Notice N/A
Length of Leave Three consecutive hours for both Provincial and Federal elections.
Paid According to the Canada Elections Act, any eligible voter must have three consecutive hours to exercise their right to vote in a Federal eledtion on an election day. If an employee does not have three consecutive hours because of their work schedule, they must be granted the hours accordingly with pay.

Statutory Holidays in New Brunswick

Holiday 2019 Day Observed
New Year's Day Tue., January 1 January 1
Good Friday Fri., April 19 The Friday before Easter Sunday
Canada Day Mon., July 1 July 1
New Brunswick Holiday Mon., August 5 The First Monday in August
Labour Day Mon., September 2 The First Monday in September
Remembrance Day Mon., November 11 November 11
Christmas Day Tue., December 25 December 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 and the employees who are being terminated must be given six weeks written notice.

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

 


Looking for Payroll in Canada?

CanPay provides Payroll and HR software and online solutions for thousands of companies across Canada. If your business has a unique payroll or HR need or you are simply looking for an alternative to your current method, contact us today. We can offer you a customized solution that will suit your unique business requirements. Please call 1-800-665-5129 or send an email request to: sales@canpay.com.

canadian payroll information by province

canpay payroll news and hr events

canadian payroll sales - payroll sales in canada

canadian payroll sales - payroll dealers in canada

Canpay Payroll Solutions on Facebook   Canpay Payroll Solutions on Youtube   Canpay Payroll Solutions on Twitter   Canpay Payroll Solutions on LinkedIn   Canpay Payroll Solutions on Google+