Country Payroll Guide Canada – Nova Scotia

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Key Facts

Capital
Halifax
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 Nova Scotia is 12.55 CAD per hour.

Payroll

Payroll Cycle
Bi-Monthly
13th Salary

Not required by law.

Income Tax

Employee Income Tax (1)
0 - 29,590 CAD - 8.79%
Employee Income Tax (2)
29,590 - 59,180 CAD - 14.95%
Employee Income Tax (3)
59,180 - 93,000 CAD - 16.67%
Employee Income Tax (4)
93,000 - 150,000 CAD - 17.5%
Employee Income Tax (5)
Over 150,000 CAD - 21%

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

48 hours per week.

Overtime

Employees are entitled to receive 1.5 times their regular wage for each hour worked after 48 in a week.

Leave

Paid Time Off

Up to 3 days of unpaid sick leave each year. Employers must give employees vacation time of 2 weeks after each period of 12 months of work, and must give the vacation time within 10 months following the 12-month earning period.

Once an employee has completed 8 years of service, the employee must receive 3 weeks’ vacation time.

Public Holidays

11 public holidays.

Sick Days

Up to 3 days of unpaid sick leave each year.

Maternity Leave

Pregnancy leave is an unpaid leave for pregnant employees. It can last up to 16 weeks.

Paternity Leave

Not specified by law.

Parental Leave

Unpaid, up to 61 weeks.

Other Leave

Bereavement Leave: Employees can take unpaid leave of up to 5 working days in a row.

Termination

Termination Process

Written notice required / notice period depending on EE service:

  • 3 months or more but less than 2 years – 1 week
  • 2 years or more but less than 5 years – 2 weeks
  • 5 years or more but less than 10 years – 4 weeks
  • 10 years or more – 8 weeks*

*The rules are different for employees of ten years or more.

Notice Period

From 1 week to 16 weeks, depending on the length of time the employee has been with the employer or how many employees are being terminated or laid off.

Severance Pay

Generally, severance pay is equal to one week’s pay for every year EE worked, to a maximum of 26 weeks of pay.

Severance is paid on a pro rated basis for a year that was not completed.

Probation Period

3 months.

Visa

Employment Visa

Two of the main programs through which work permits are issued are the Temporary Foreign Worker Program (TFWP) and the International Mobility Program (IMP).