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 2018. Employees with an annual income of $25,000 or less can claim an additional basic personal amount of $3000 (a partial credit can be claimed by employees with an annual income between $25000 and $75000).
  • 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 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) $11.00 as of April 1, 2018. Increases occur annually on April 1st, adjusted relative to the Consumer Price Index.
Employed less than 3 months (inexperienced) $10.50 as of April 1, 2018.

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. If you work more than 10 hours in a row, you are entitled to take two 30-minute breaks, one of which may be split into two 15-minute periods.
Rest Period 24.00 consecutive hours/week.

Worker's Compensation in Nova Scotia

The Maximum Assessable Earnings amount for 2018 is $59,800. 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

Bereavement Leave
Time with Employer N/A
Required Notice As much notice as possible under the circumstances.
Length of Leave Up to five days on the death of a family member (spouse, parent, guardian, child/child under their care, grandparent, grandchild, sister, brother, mother in-law, father in-law, daughter in-law, son-in-law, sister-in-law,or brother-in-law).
Paid No
 
Citizenship Ceremony Leave
Time with Employer N/A
Required Notice At least 14 days before the ceremony or, if 14 days is not possible, as much notice as is reasonable in the circumstances.
Length of Leave One day.
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.
 
Court Leave
Time with Employer N/A
Required Notice As much notice as possible under the circumstances.
Length of Leave The time required to perform jury duty or required by subpoena or summons to attend offsite as a witness.
Paid No
   
Crime-Related Child Death or Disappearance Leave
Time with Employer 3 months.
Required Notice Written notice, as soon as possible, that the employee will be taking the leave.
Length of Leave

Up to 104 weeks if a child of the employee dies and it is probable, considering the circumstances that the death was the result of a crime. Where it is probable, considering the circumstances, that an employee’s child disappeared as a result of a crime, the employee would be entitled to a leave of up to 52 weeks.

Paid No.
 
Critically Ill Child Care Leave
Time with Employer 3 months.
Required Notice Written notice from a qualified medical practitioner.
Length of Leave

Up to 37 weeks to provide care or support to a critically ill or injured child.

Paid No
 
Emergency Leave
Time with Employer N/A
Required Notice As much notice as is reasonably practical.
Length of Leave As long as the emergency continues and the emergency prevents the employee from performing the employee’s work duties.
Paid No
 
Pregnancy Leave
Time with Employer One year.
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 One year.
Required Notice Four weeks.
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
 
Reservists Leave
Time with Employer One year.
Required Notice 4 weeks written notice for Training Leave and 90 days written notice for Deployment Leave.
Length of Leave

20 days for Training Leave and 18 months for Deployment leave.

Paid No
 
Sick Leave
Time with Employer N/A
Required Notice N/A
Length of Leave 3 days.
Paid No
 
Voting Leave
Time with Employer N/A
Required Notice N/A
Length of Leave three consecutive hours
Paid Yes

Statutory Holidays in Nova Scotia

Holiday 2018 2017
New Year's Day Mon., Jan. 01 Sun., Jan. 01
Family Day Mon, Feb. 19 Mon, Feb. 20
Good Friday Fri., Mar. 30 Fri., Apr. 14
Canada Day Mon., July 02 Sat., July 01
Labour Day Mon., Sep. 03 Mon., Sep. 04
Remembrance Day Sun., Nov. 11 Sun., Nov. 11
Christmas Day Tue., Dec. 25 Mon., 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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