Nunavut Payroll rates and HR information updatesNunavut Payroll rates and HR information updates

Nunavut Provincial Payroll Information

This page provides provincial payroll information for the province of Nunavut. 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 Nunavut and every pensioner residing in Nunavut can claim the personal exemption amount of $13,618 for 2019 (up from $13,325 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 Nunavut Labour Standards Act. Here are some online resources:


Minimum Wage in Nunavut

The province of Nunavut has one wage rate standard as follows:

Parties Applicable Wage Rate
General $13.00 as of April 1, 2017. The wage is adjusted annually on April 1.

Hours of Work in Nunavut

The type of employee excluded from this legislature are management employees.

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 Nunavut

The Maximum Assessable Earnings amount for 2019 is $92,400 (up from $90,600 in 2018). The deadline for submission is last day of February.

Included
Bonuses Pay in lieu of notice
Car allowances (if taxable) Regular salary or wages/overtime
Call back pay Shift Premium
Call in pay Sick Pay (Paid during year)
Clothing allowances (if taxable) Sick pay on termination
Commissions Standby pay
Gifts Travel allowances (if taxable)
Gratuities 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
Directors' Fees Severance Pay
Long-term disability paid by the employer Short-term disability paid by the employer
Pre-retirement with pay Temporary lay-off with pay
Retiring allowance WCB

Leaves of Absence in Nunavut

Compassionate Care Leave
Time with Employer N/A
Required Notice A medical practitioner's certificate stating that there is a significant risk of death occurring within 26 weeks.
Length of Leave 8 weeks.
Paid No. Other federal programs may provide income replacement.
 
Pregnancy Leave
Time with Employer One year.
Required Notice Four weeks written notice.
Length of Leave 17 weeks taken no sooner than 17 weeks before the expected date of birth.
Paid No. Other federal programs may provide income replacement.
 
Parental Leave
Time with Employer One year.
Required Notice Four weeks written notice.
Length of Leave 37 consecutive weeks..
Paid No. Other federal programs may provide income replacement.
 
Reservists Leave
Time with Employer Six consecutive months.
Required Notice Four weeks written notice, or as soon as possible.
Length of Leave Employees can take unpaid leave for as long as they continue to serve.
Paid No
 
Voting Leave
Time with Employer N/A
Required Notice N/A
Length of Leave Two hours for Provincial elections and three hours for 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 Nunavut

Holiday 2019 Day Observed
New Year's Day Tue., January 1 January 1
Good Friday Fri., April 19 The Friday before Easter Sunday
Victoria Day Mon, May 20 The Monday preceding May 25th
Canada Day Mon., July 1 July 1
Nunavut Day Tue., July 9 July 9
Civic Holiday Mon., August 5 The First Monday in August
Labour Day Mon., September 2 The First Monday in September
Thanksgiving Day Mon., October 14 The Second Monday in October
Remembrance Day Mon., November 11 November 11
Christmas Day Tue., December 25 December 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 Nunavut

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 in Nunavut

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

Pay Statement Inclusions
Rate of pay Net pay
Date of pay periods Deductions and reasons for deductions
Total hours worked Bonus / living allowance upon employee's request

Termination Notice in Nunavut

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 Nunavut

Inclusions and Exclusions
Included
Call in pay Previously paid vacation pay (not clearly addressed)
Call back pay Regular salary/wages/retroactive
Commissions earned at employer's premises Shift premium
Commissions earned by a route salesman Standby pay
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) Severance/Plant severance (not clearly addressed)
Discretionary bonuses (cash) Sick pay - Sick days
Directors' fees (not clearly addressed) Statutory - Company Holidays (floaters) - (not clearly addressed)
Gifts (cash or in kind) Tips and Gratuities
Profit sharing  
 
Taxable benefits such as:
Board & lodging Loans
Company car Parking
Group RRSP plan payments Provincial medical
Life Insurance Stock options

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

Provincial Health

The Nunavut payroll tax is 2% of gross remuneration for each employee. The 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 Territory.

 


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+