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New Brunswick 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.
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
Choose a Topic:
TD1 Credits Minimum Wage Hours of work Worker's Compensation Leaves Statutory Holidays Minimum Age Pay Statements Terminations Vacationable Earnings
TD1 Credits (Basic Personal Amounts)
Each individual employed in Canada may claim federal and provincial basic personal amounts on their TD1 forms, which are used to calculate income tax credits for payroll withholding purposes.
- TD1 - Basic Personal Amount - Every person employed in New Brunswick and every pensioner residing in New Brunswick can claim the personal exemption amount of $13,664 for 2026 (up from $13,396 in 2025).
- Federal Basic Exemption - The Federal Basic Exemption amount is $16,452 in 2026 (up from $16,129 in 2025).
Minimum Wage in New Brunswick
The province of New Brunswick has one wage rate standard as follows:
| Parties Applicable | Wage Rate |
|---|---|
| General | $15.65 as of April 1, 2025. It is adjusted annually relative to the Consumer Price Index. |
Hours of Work in New Brunswick
Certain employees are excluded from some hours of work provisions, including government employees, certain commissioned salespersons, and businesses where all employees are family members.
| Period | Standard |
|---|---|
| Maximum Hours | No specific daily or weekly maximum hours are established; however, employers must comply with required rest periods. |
| Overtime | Any hours worked over 44 hours in a week. |
| Overtime Rate | 1.5 times the applicable minimum wage. |
| Break Period | At least a 30-minute break after every 5 consecutive hours worked. |
| Rest Period | At least 24 consecutive hours of rest each week. |
Note: Statutory holiday hours are not counted when calculating overtime. The 44-hour weekly threshold is reduced by the number of statutory holiday hours in that week.
Worker's Compensation in New Brunswick
The Maximum Assessable Earnings amount for 2025 is $84,200 (up from $76,900 in 2024). Employers must report payroll and remit assessments to WorkSafeNB. The annual employer payroll report is generally due by the last day of February.
| Included (Assessable Earnings) | |
|---|---|
| Regular salary or wages (including overtime) | Bonuses (cash, non-discretionary) |
| Commissions | Vacation pay and statutory holiday pay |
| Call-in and call-back pay | Shift premiums |
| Standby pay | Sick pay (during employment) |
| Employer-paid short-term disability benefits | Employer-paid long-term disability benefits |
| Pay in lieu of notice (termination-related earnings) | WCB benefit top-ups |
| Gratuities/tips (if taxable and employer-controlled) | Taxable allowances |
| Taxable Benefits (included if taxable under CRA rules): | |
| Board and lodging | Company vehicle benefits |
| Employer-paid life insurance | Low-interest or interest-free loans |
| Employer-paid health or medical premiums (taxable portion) | Other taxable benefits |
| Excluded (Non-Assessable Earnings) | |
| Severance pay and retiring allowances | WCB benefits (paid directly by WorkSafeNB) |
| Non-taxable allowances (e.g., travel, clothing) | Expense reimbursements |
| Gifts (cash or in-kind, not employment income) | Stock option benefits |
| Pre-retirement payments not related to active employment | Sick pay credits paid on termination |
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 | 2026 | 2025 | 2024 | 2023 | Day Observed |
|---|---|---|---|---|---|
| New Year's Day | Thu., January 1 | Wed., January 1 | Mon., January 1 | Sun., January 1 | January 1 |
| Family Day | Mon., February 16 | Mon., February 17 | Mon., February 19 | Mon., February 20 | Third Monday in February |
| Good Friday | Fri., April 3 | Fri., April 18 | Fri., March 29 | Fri., April 7 | The Friday before Easter Sunday |
| Canada Day | Wed., July 1 | Tue., July 1 | Mon., July 1 | Sat., July 1 | July 1 |
| New Brunswick Holiday | Mon., August 3 | Mon., August 4 | Mon., August 5 | Mon., August 7 | The First Monday in August |
| Labour Day | Mon., September 7 | Mon., September 1 | Mon., September 2 | Mon., September 4 | The First Monday in September |
| Remembrance Day | Wed., November 11 | Tue., November 11 | Mon., November 11 | Sat., November 11 | November 11 |
| Christmas Day | Fri., December 25 | Thu., December 25 | Wed., December 25 | Mon., 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
Employees in New Brunswick must be paid at least semi-monthly or more frequently. Wages must be paid within 10 calendar days after the end of each pay period. Employers are required to provide a written statement of earnings for each pay period.
Pay statements must include the following information (employers may include additional items):
| Pay Statement Inclusions | |
|---|---|
| Employee name | Pay period start and end dates |
| Date of payment | Gross earnings |
| Net pay | Itemized deductions and the purpose of each deduction |
| Regular wage rate | Hours worked (regular and overtime) |
Termination Notice in New Brunswick
| Length of Employment | Notice Required |
|---|---|
| 6 months or more but less than 5 years | 2 weeks |
| 5 years or more | 4 weeks |
Group Terminations - Group termination applies when an employer terminates 10 or more employees at a single location within a four-week period. Written notice must be provided to the Minister of Post-Secondary Education, Training and Labour and to the affected employees. The required notice period is based on the number of employees affected:
| Number of Employees Terminated | Notice Required |
|---|---|
| 10 to 19 employees | 4 weeks |
| 20 to 49 employees | 8 weeks |
| 50 or more employees | 12 weeks |
Vacationable Earnings in New Brunswick
| Included (Vacationable Wages) | |
|---|---|
| Regular salary or wages | Commissions |
| Non-discretionary bonuses (work-related) | Overtime pay |
| Call-in and call-back pay | Shift premiums |
| Retroactive pay adjustments | Profit sharing (if part of wages) |
| Directors' fees (where treated as wages) | Statutory holiday pay |
| Termination-related payments: | |
| Vacation pay accrued during employment is vacationable; termination pay itself is not treated as vacationable wages unless it represents earned wages | |
| Excluded (Non-Vacationable Earnings) | |
| Discretionary bonuses | Gifts (cash or non-cash) |
| Allowances (car, travel, clothing, etc.) | Sick pay and sick leave payments |
| Retiring allowances | Severance pay (based on length of service) |
| Maternity/parental top-ups | Stock options |
| Tips and gratuities (not employer-controlled) | Standby pay |
| Vacation pay previously paid | Non-taxable reimbursements |
| Taxable Benefits (Included only if part of wages) | |
| Board and lodging (taxable portion) | Company vehicle benefits |
| Employer-paid life insurance | Low-interest or interest-free loans |
| Length of Employment | Entitlement |
|---|---|
| Less than 8 years | 2 weeks or 4% of gross wages |
| 8 years or more | 3 weeks or 6% of gross wages |
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