Newfoundland and Labrador Provincial Payroll Information
This page provides provincial payroll information for the province of Newfoundland and Labrador. 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 Newfoundland and Labrador and every pensioner residing in there can claim the personal exemption amount of $10,818 for 2024 (up from $10,382 in 2023).
- Federal Basic Exemption - The Federal Basic Exemption amount is $15,705 in 2024 (up from $15,000 in 2023).
Note: This information is meant to serve as a guide only. Readers are encouraged to consult the full legislation of the Newfoundland and Labrador Labour Standards Act. Here are some online resources:
- Labour Standards Act - Government of Newfoundland and Labrador
- Labour Standards Regulations - Government of Newfoundland and Labrador
- Labour Standards Act - CanLII
Minimum Wage in Newfoundland
The province of Newfoundland and Labrador has one wage rate standard as follows:
| Parties Applicable | Wage Rate |
|---|---|
| Age 16 and over | $15.00 on October 1, 2023 (up from $14.50 on April 1, 2023) - adjusted annually relative to the Consumer Price Index. |
Hours of Work in Newfoundland
The type of employee excluded from this legislature are farm workers, domestics, etc.
| Period | Rate |
|---|---|
| Maximum | 14 hours/day except in emergencies |
| * | ** Exclude statutory hours from overtime calculation and reduce the work week by the statutory hours when the statutory holiday is not worked. Include hours in overtime calculation if the holiday is worked. |
| Overtime | Any hours more than 40.00 hours/week |
| Overtime Rate | No less than 1 and 1/2 times the employee's regular rate of pay |
| Break Period | Unpaid break of 1 hour immediately after 5 consecutive hours worked |
| Rest Period | 24.00 consecutive hours/week (except managers) |
Worker's Compensation in Newfoundland
The Maximum Assessable Earnings amount for 2024 is $76,955 (up from $72,870 in 2023). The deadline for submission is the last day of February.
| Included | |
|---|---|
| Car allowances (if taxable) | Pay in lieu of notice |
| Bonuses | Pre-retirement with pay |
| Call back pay | Regular salary or wages/overtime |
| Call in pay | RRSP |
| Clothing allowances (if taxable) | Shift premium |
| Commissions | Short-term disability paid by the employer (if taxable) |
| Directors' fee | Sick pay (accessible up to 13 consecutive weeks) |
| Gifts | Sick pay on termination |
| Gratuities (if taxable) | Standby pay |
| Long-term disability paid by the employer (if taxable) | Travel allowances (if taxable) |
| Maternity leave | Vacation Pay/Statutory Holiday Pay |
| Moving allowances (if taxable) | |
| Taxable benefits: | |
| Board & lodging | Life insurance |
| Company car | Loans |
| Excluded | |
| Temporary lay-off with pay | Severance pay |
| Maternity with pay | WCB |
| Retiring allowance | WCB-top up (not permitted) |
Leaves of Absence in Newfoundland
| Adoption Leave | |
|---|---|
| Time with Employer | 20 weeks. |
| Required Notice | Two weeks written notice. |
| Length of Leave | 17 weeks |
| Paid | No |
| Bereavement Leave | |
| Time with Employer | 30 days. |
| Required Notice | N/A |
| Length of Leave | 1 day off with pay and 2 days without pay if employed for at least 30 days. 2 days without pay if employed for less than 30 days. |
| Paid | See above. |
| Compassionate Care Leave | |
| Time with Employer | 30 days |
| Required Notice | A medical certificate stating that the family member has a significant risk of death within 26 weeks. |
| Length of Leave | Up to 28 weeks. |
| Paid | No. Other federal programs may provide income replacement. |
| Crime-Related Child Death or Disappearance Leave | |
| Time with Employer | 30 days. |
| Required Notice | Written notice, as soon as possible, that the employee will be taking the leave. |
| Length of Leave | Up to 52 weeks in relation to the disappearance of a child and up to 104 weeks in relation to the death of a child, considering the circumstances that the death was the result of a crime. |
| Paid | No. |
| Critical Illness Leave | |
| Time with Employer | 30 Days |
| 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 for a critically ill child, or up to 17 weeks for a critically ill adult. |
| Paid | No. Employees may be eligible for critically ill or injured child and critically ill or injured adult benefits under the federal EI program. |
| Family Violence Leave | |
| Time with Employer | 30 Days |
| Required Notice | Two weeks written notice. |
| Length of Leave | Up to three days of paid leave in a year, and up to an additional seven days of unpaid leave. |
| Paid | No |
| Pregnancy Leave | |
| Time with Employer | 20 weeks. |
| Required Notice | Two weeks written notice from a qualified medical practitioner. |
| Length of Leave | 17 weeks taken no sooner than 17 weeks before the expected birth. |
| Paid | No |
| Parental Leave | |
| Time with Employer | 20 weeks. |
| Required Notice | Two weeks written notice |
| Length of Leave | 35 weeks beginning immediately after the maternity leave or within a 35 week period after the birth of the child or after the date of custody of the child. |
| Paid | No |
| Reservists Leave | |
| Time with Employer | 6 months. |
| Required Notice | 60 days written notice or if this is not possible, as much notice as is reasonably practical. |
| Length of Leave | Employees can take unpaid leave for as long as they continue to serve. |
| Paid | No |
| Sick and Family Responsibility Leave | |
| Time with Employer | 30 days |
| Required Notice | No specific time, however an employee must provide a signed medical note if the sick leave is for 3 consecutive days or more. |
| Length of Leave | 7 days per year |
| Paid | No |
| Voting Leave | |
| Time with Employer | N/A |
| Required Notice | N/A |
| Length of Leave | Four 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 Newfoundland
| Holiday | 2024 | 2023 | 2022 | 2021 | Day Observed |
|---|---|---|---|---|---|
| New Year's Day | Mon., January 1 | Sun., January 1 | Sat., January 1 | Fri., January 1 | January 1 |
| Good Friday | Fri., March 29 | Fri., April 7 | Fri., April 15 | Fri., April 2 | The Friday before Easter Sunday |
| St. George's Day | Mon., April 22 | Mon., April 24 | Mon., April 25 | Mon., April 26 | The Monday closest to April 23 |
| Memorial Day (Canada Day nationally) | Mon., July 1 | Sat., July 1 | Fri., July 1 | Thu., July 1 | July 1 |
| Labour Day | Mon., September 2 | Mon., September 4 | Mon., September 5 | Mon., September 6 | The First Monday in September |
| Remembrance Day | Mon., November 11 | Sat., Nov. 11 | Fri., Nov. 11 | Thu., Nov. 11 | November 11 |
| Christmas Day | Wed., December 25 | Mon., December 25 | Sun., December 25 | Sat., December 25 | December 25 |
In accordance with the Canadian Labour Standards Code, if the following holidays land on a Saturday or Sunday, New Year's 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 during a regularly scheduled work day then the employee must be either paid double time, allowed one additional day off with pay within 30 days, or be allowed to add the extra day off with pay to their annual vacation.
The following holidays fall under the Shops Closing Act: New Year's Day, Good Friday, Easter Sunday, Victoria Day (1st Monday before May 25), Memorial Day or Canada Day (July 1), Labour Day (1st Monday in September), Thanksgiving Day, Remembrance Day (November 11), Christmas Day and Boxing Day.
Additionally, the Shops Closing Act sets the following days as holidays:
- In St. John's, the day for the St. John's Annual Regatta.
- In the Town of Harbour Grace, the Harbour Grace Annual Regatta.
- In any other municipality, the day set by the council as a public holiday for its respective jurisdiction.
- Other days the provincial government declares as public holidays.
How to Calculate Statutory Holiday Pay...
Minimum Age in Newfoundland
As long as the work is in no way harmful to the child, a child over the age of 14 is permitted to be hired with the written permission of the child's parent or legal guardian.
The child can not work more than three hours on a school day and eight hours on any other day. Children cannot work more than eight hours a day combined with the regular school hours. The child may not work between the hours of 10:00 p.m. and 7:00 a.m or be employed while the regular workers are on strike or during a lockout.
Pay Statements in Newfoundland
For Newfoundland the pay is required semi-monthly or more frequently. The employee must receive there pay within seven days after the pay period. By legislation, Newfoundland pay statements must contain the following (though employers may include additional items):
| Pay Statement Inclusions | |
|---|---|
| Dates of pay periods | Rate of pay |
| Total hours worked | Gross earnings |
| Vacation pay | Net Pay |
| Itemized Deductions | Overtime rate |
Termination Notice in Newfoundland
| Length of Employment | Notice Required |
|---|---|
| Under 3 months | None |
| Between 3 months and 2 years | 1 Week |
| Between 2 and 5 years | 2 Weeks |
| Between 5 and 10 years | 3 Weeks |
| Between 10 and 15 years | 4 Weeks |
| 15 years and over | 6 Weeks |
| Number of Employees | Notice Required |
|---|---|
| 50 to 199 | 8 weeks |
| 200 to 499 | 12 weeks |
| More than 500 | 16 weeks |
Vacationable Earnings in Newfoundland
| Included | |
|---|---|
| Call in pay | Regular salary/wages/retroactive |
| Call back pay | Retroactive pay |
| Commissions earned at employer's premises | Shift premium |
| Commissions earned away from employer's premises | Statutory - Company Holidays (floaters) |
| Commissions earned by a route salesman | Statutory - General Holidays |
| Overtime pay | Work related bonuses |
| Previously paid vacation pay | |
| Excluded | |
| Allowances (Car, clothing, moving, travel, housing, meals, tools) | Pay in lieu of notice/Termination pay |
| Discretionary bonuses (cash) | Profit Sharing |
| Directors' fees | Severance/Plant severance |
| Employer-paid long term disability | Sick pay - Sick days |
| Employer-paid short term disability | Standby pay |
| Gifts (cash or in kind) | Stock options |
| Maternity leave top-ups | Tips and Gratuities |
| Taxable Benefits: | |
| Board and lodging (interpreted as being excluded) | Loans |
| Company car | Provincial Medical |
| Life Insurance | |
| Length of employment | Entitlement |
|---|---|
| 5 days or more and up to 15 years | 2 weeks or 4% |
| 15 years or more | 3 weeks or 6% |
Provincial Health
The Health and Post Secondary Education Tax (HAPSET), commonly referred to as the payroll tax, is payable by an employer with respect to remuneration paid or credited to employees who report for work in Newfoundland and Labrador.
| Total Yearly Payroll | Tax Rate |
|---|---|
| $1.3 Million or less | Exempt |
| $1.3 Million and over | 2% of the total payroll. |
For further details, visit the n Newfoundland and Labrador government's Health and Post Secondary Education Tax web page.
Looking for Payroll Software in Canada?
CanPay provides Payroll and HR software 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 unique business requirements. Please call 1-800-665-5129 or send an email request to: sales@canpay.com.
|
