NWT (Northwest Territories) Provincial Payroll Information
This page provides provincial payroll information for the Northwest Territories. Click one of the links below to move directly to the corresponding section. To view Federal information, please click here.
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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 Northwest Territories and every pensioner residing in Northwest Territories can claim the personal exemption amount of $17,373 for 2024 (up from $16,593 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 Northwest Territories Employment Standards Act. Here are some online resources:
- Employment Standards Act - Northwest Territories Education, Culture and Employment
- Employment Standards Regulations - Northwest Territories Education, Culture and Employment
- Employment Standards Act - CanLII
Minimum Wage in NWT
The province of Northwest Territories has one wage rate standard as follows:
| Parties Applicable | Wage Rate |
|---|---|
| Over age 16 | $16.05 as of September 1, 2023 (rising to an estimated $17.00 on September 1, 2024). As of September 1, 2023, the minimum wage is adjusted annually based on the Consumer Price Index (CPI) for Yellowknife and the change in the NWT average hourly wage (AHW) for the preceding calendar year. |
Hours of Work in NWT
The type of employee excluded from this legislature are government employees, commissioned salespeople, businesses with all family members, etc.
| 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 NWT
The Maximum Assessable Earnings amount for 2024 is $110,600 (up from $107,400 in 2023). The deadline for submission is the last day of February.
| Included | |
|---|---|
| Car allowances (if taxable) | Pay in lieu of notice |
| Bonuses (cash) | Regular salary or wages/overtime |
| Call back pay | RRSP |
| Call in pay | Shift Premium |
| Clothing allowances (if taxable) | Sick Pay (Paid during year) |
| Commissions | Standby pay |
| Gifts (cash and in-kind) | Temporary layoff |
| Gratuities | Travel allowances (if taxable) |
| Maternity leave | Vacation Pay/Statutory Holiday Pay |
| Moving allowances (if taxable) | WCB top-up |
| 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 |
| Maternity with pay | Sick pay on termination |
| Medical premiums (provincial) | Stock options |
| Pre-retirement with pay | Temporary lay-off with pay |
| Private health care | WCB |
| Retiring allowance | |
Leaves of Absence in NWT
| Bereavement Leave | |
|---|---|
| Time with Employer | N/A |
| Required Notice | N/A |
| Length of Leave | 3 days if funeral takes place in community where the employee resides, or 7 days if the funersl takes place outside the community. |
| Paid | No |
| Compassionate Leave | |
| Time with Employer | 90 Days |
| Required Notice | Written notice stating that the family member has significant risk of death within 26 weeks. |
| Length of Leave | 27 weeks (up from 8 weeks). |
| Paid | No. Other federal programs may provide income replacement. |
| Court Leave | |
| Time with Employer | N/A |
| Required Notice | N/A |
| Length of Leave | Whatever period is required to perform the court-related duties. |
| Paid | No |
| Family Caregiver Leave | |
| Time with Employer | Six consecutive months. |
| Required Notice | Written request with expected leave duration. The employer may request a medical certificate. |
| Length of Leave | 17 weeks for a critically ill adult, and 37 weeks for a critically ill child. |
| Paid | No |
| Family Violence Leave | |
| Time with Employer | Three consecutive months for paid leave, and at least one consecutive month for unpaid leave. |
| Required Notice | Reasonable verification of the necessity of the leave. |
| Length of Leave | 5 days paid and 5 days unpaid. An additional option of up to 15 unpaid weeks in a 52-week period will also be available with prior written notice. |
| Paid | First 5 days paid with up to 15 weeks unpaid. |
| 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. |
| Extension of Leave | 6 weeks |
| Benefits Maintained | No |
| Parental Leave | |
| Time with Employer | One year. |
| Required Notice | As soon as possible. |
| Length of Leave | 61 consecutive weeks (up from 37 consecutive weeks). |
| Benefits Maintained | No |
| Reservists Leave | |
| Time with Employer | Six months. |
| Required Notice | In writing, with as much notice as reasonable and practicable in the circumstances. |
| Length of Leave | Employees can take unpaid leave for as long as they continue to serve. |
| Paid | No |
| Sick Leave | |
| Time with Employer | 30 days. |
| Required Notice | N/A |
| Length of Leave | 5 days per calendar year. |
| Paid | No |
| Voting Leave | |
| Time with Employer | N/A |
| Required Notice | N/A |
| Length of Leave | three consecutive hours |
| Paid | According to the Canada Elections Act, any eligible voter must have three consecutive hours to exercise their right to vote 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 NWT
| 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 |
| Victoria Day | Mon, May 20 | Mon, May 22 | Mon., May 23 | Mon, May 24 | The Monday preceding May 25th |
| National Aboriginal Day | Fri., June 21 | Wed., June 21 | Tue., June 21 | Mon., June 21 | June 21 |
| Canada Day | 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 |
| Thanksgiving Day | Mon., October 14 | Mon., October 9 | Mon., October 10 | Mon., October 11 | The Second Monday in October |
| Remembrance Day | Mon., November 11 | Sat., November 11 | Fri., November 11 | Thu., November 11 | November 113 |
| Christmas Day | Wed., December 25 | Mon., December 25 | Sun., December 25 | Sat., 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 NWT
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
For the Northwest Territories the pay is required monthly or more frequently. The employee must receive their pay within ten days after each pay period. By legislation, Northwest Territories pay statements must contain the following (though employers may include additional items):
| Pay Statement Inclusions | |
|---|---|
| Rate of pay | Net pay |
| Dates of pay periods | Itemized Deductions |
| Bonus, living allowance | Statutory, public, general and holiday pay hours |
| Total hours worked | |
Termination Notice in NWT
| 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 NWT
| Included | |
|---|---|
| Bonuses (work related, cash) | Overtime pay |
| Call back pay | Profit Sharing |
| Call in pay | Regular salary/wages |
| Commissions earned at employer's premises | Retroactive pay |
| Commissions earned by a route salesman | Shift premium |
| Commissions earned away from employer's premises | Statutory - General Holidays |
| In lieu of notice pay/Termination pay | Vacation pay (previously paid - not clearly addressed) |
| Excluded | |
| Allowances (car, clothing, moving, etc.) | Retiring allowance (lump sum and installments) |
| Directors' fees | Severance/Plant severance (not clearly addressed) |
| Discretionary bonuses (cash) | Sick pay - Sick days |
| Gifts (cash or in kind) | Standby pay |
| Maternity leave top-ups | Statutory (company holidays, floaters - not clearly addressed) |
| Profit sharing payments | Tips and Gratuities (employer controlled) |
| Taxable Benefits: | |
| Board & lodging | Life Insurance |
| Company car | RRSP |
| Parking | Stock options |
| Provincial medical | Loans |
| Length of employment | Entitlement |
|---|---|
| 1 to 4 years | 2 weeks or 4% |
| 5 years or more | 3 weeks or 6% |
Provincial Health
The NWT payroll tax is 2% of gross remuneration for each employee. The GNWT 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 GNWT.
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