Country Payroll Guide Canada – New Brunswick

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Key Facts

Capital
Fredericton
Date format
yyyy/mm/dd
Currency
Canadian Dollar (CAD)
VAT
the standard rate is 15%

Contributions

Employers

National Pension
National Pension - 5.45%
Employment Insurance
Employment Insurance - 2.21%
Total Employment Cost
Total Employment Cost - 7.66%

Employees

National Pension
National Pension - 5.45%
Employment Insurance
Employment Insurance - 1.58%
Total Employee Cost
Total Employee Cost - 7.03%

Minimum Wage

Minimum Wage
The minimum wage in Canada - New Brunswick is 11.75 CAD per hour.

Payroll

Payroll Cycle
Monthly, Bi-Monthly
13th Salary

There are no provisions in the law.

Income Tax

Employee Income Tax (1)
Up to 43,835 CAD - 9.4%
Employee Income Tax (2)
43,835 - 87,671 CAD - 14.82%
Employee Income Tax (3)
87,671 - 142,534 CAD - 16.52%
Employee Income Tax (4)
142,534 - 162,383 CAD - 17.84%
Employee Income Tax (5)
Over 162,383 CAD - 20.3%

Federal Tax

Federal Tax (1)
Up to 49,020 CAD - 15%
Federal Tax (2)
49,020 - 98,040 CAD - 20.5%
Federal Tax (3)
98,040 - 151,978 CAD - 26%
Federal Tax (4)
151,978 - 216,511 CAD - 29%
Federal Tax (5)
Over 216,511 CAD - 33%

Working Hours

General Working Hours

40 hours per week.

Overtime

Overtime is paid at 150% of the employee’s regular wage.

Leave

Paid Time Off
  • 1 day for each month worked or 2 weeks vacation per year for employees with less than 8 years of service.
  • 1.25 days per month worked or 3 weeks vacation per year employees with 8 years of service or more.
Public Holidays

8 public holidays.

Sick Days

Once an employee has been employed for 90 days, they are entitled to 5 unpaid days each year.

Maternity Leave

17 weeks of unpaid maternity leave.

Paternity Leave

There are no laws regarding paternity leave.

Parental Leave

62 weeks of unpaid parental leave.

Other Leave
  • Compassionate leave: In the event of the death of serious illness of a serious
  • Court Leave: Unpaid leave for the amount of time is required

Termination

Termination Process

An employer is required to provide an employee the following notice period when terminating the contract of employment:

  • Between 6 months and 5 years = 2 weeks
  • More than 5 years = 4 weeks
Notice Period

No notice is required.

Severance Pay

The amount of severance is based on 1 week’s pay for each year worked (partial years are pro-rated) up to a maximum of 26 weeks.

Probation Period

6 months.

Visa

Employment Visa

Canada has two main types of work permits — open work permit and employer-specific work permit. The country’s Immigration Office issues open work permits to any immigrant who wants to work for an employer for a fixed amount of time. Employer-specific permits allow people to work for only one specific employer in a certain location.