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 $16,467 for 2021 (up from $16,304 in 2020).
- Federal Basic Exemption - The Federal Basic Exemption amount is $13,808 in 2021 (up from $13,229 in 2020).
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:
- Consolidation of Labour Standards Act - Government of Nunavut
- Consolidation of Labour Standards Act - CanLII
Minimum Wage in Nunavut
The province of Nunavut has one wage rate standard as follows:
| Parties Applicable | Wage Rate |
|---|---|
| General | $16.00 as of April 1, 2020. |
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 2021 is $97,300 (up from $94,500 in 2020). 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 | 2021 | 2020 | Day Observed |
|---|---|---|---|
| New Year's Day | Fri., January 1 | Wed., January 1 | January 1 |
| Good Friday | Fri., April 2 | Fri., April 10 | The Friday before Easter Sunday |
| Victoria Day | Mon, May 24 | Mon, May 18 | The Monday preceding May 25th |
| Canada Day | Thu., July 1 | Wed., July 1 | July 1 |
| Nunavut Day | Thu., July 9 | Thu., July 9 | July 9 |
| Civic Holiday | Mon., August 2 | Mon., August 3 | The First Monday in August |
| Labour Day | Mon., September 6 | Mon., September 7 | The First Monday in September |
| Thanksgiving Day | Mon., October 11 | Mon., October 12 | The Second Monday in October |
| Remembrance Day | Thu., November 11 | Wed., November 11 | November 11 |
| Christmas Day | Sat., December 25 | Fri., 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.
How to Calculate Statutory Holiday Pay...
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
| 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 |
| 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
| 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 |
| 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 Services in Canada?
CanPay provides desktop and cloud payroll solutions for thousands of companies across Canada. If your business has a unique payroll 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 business requirements. Please call 1-800-665-5129 or send an email request to: sales@canpay.com.
|
