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 $13,044 for 2024 (up from $12,458 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 New Brunswick Employment Standards Act. Here are some online resources:
- Employment Standards Act - Government of New Brunswick
- Employment Standards Act - CanLII
Minimum Wage in New Brunswick
The province of New Brunswick has one wage rate standard as follows:
| Parties Applicable | Wage Rate |
|---|---|
| General | $15.30 as of April 1, 2024. It is 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 2024 is $76,900 (up from $74,800 in 2023). 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 | 2024 | 2023 | 2022 | 2021 | Day Observed |
|---|---|---|---|---|---|
| New Year's Day | Mon., January 1 | Sun., January 1 | Sat., January 1 | Fri., January 1 | January 1 |
| Family Day | Mon., February 19 | Mon., February 20 | Mon., February 21 | Mon., February 15 | Third Monday in February |
| Good Friday | Fri., March 29 | Fri., April 7 | Fri., April 15 | Fri., April 2 | The Friday before Easter Sunday |
| Canada Day | Mon., July 1 | Sat., July 1 | Fri., July 1 | Thu., July 1 | July 1 |
| New Brunswick Holiday | Mon., August 5 | Mon., August 7 | Mon., August 1 | Mon., August 2 | The First Monday in August |
| 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., November 11 | Fri., November 11 | Thu., November 11 | November 11 |
| Christmas Day | Wed., December 25 | Mon., December 25 | Sun., December 25 | Sat., 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, Family 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.
How to Calculate Statutory Holiday Pay...
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
| 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
| Included | |
|---|---|
| Bonuses (work related, cash) | Directors' fees (where considered a wage) |
| Call back pay | Overtime pay |
| Call in pay | Profit Sharing (if part of employee's regular remuneration) |
| Commissions earned at employer's premises | Regular salary/wages |
| Commissions earned by a route salesman | Retroactive pay |
| Commissions earned away from employer's premises | Shift premium |
| In lieu of notice pay/Termination pay | |
| Excluded | |
| Allowances (car, clothing, moving, etc.) | Sick Pay/Sick Days |
| Directors' fees (where fee is considered an honoraria) | Standby pay (not clearly addressed) |
| Discretionary bonuses (cash) | Statutory - General Holidays |
| Gifts (cash or in kind) | Statutory (company holidays, floaters) |
| Maternity leave top-ups | Stock options |
| Retiring allowance | Tips and Gratuities |
| Severance/Plant severance | Vacation pay (previously paid) |
| Taxable Benefits such as: | |
| Board & lodging | Life Insurance |
| Company car | Loans |
| 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 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.
|
