Scope and trigger
Most provincially regulated New Brunswick workplaces — A statement must be furnished no later than the time wages are paid.
New Brunswick pay statement guideNBReviewed 2026-07-27
last verified 2026-07-27New Brunswick Pay Statement Requirements2026 Earnings Statement Guide
New Brunswick statements are due no later than payday. Use this guide to check pay-period dates, gross pay, each deduction, net pay, confidential electronic access, and the province's retention rule.
Generally required
Official-source guide
Reviewed 2026-07-27
At a glance
What the New Brunswick record says.
Start with scope. Then compare the statement fields, delivery method, and record-retention rule against the circumstances of the workplace.
Required statement content
- Dates of the pay period
- gross pay
- particulars and amount of each deduction
- net pay.
Electronic delivery and printing
Electronic delivery is permitted only if the employee has confidential workplace access and a means to make a paper copy.
Record retention
Employment records must generally be kept in the province for at least 36 months after the work or service.
Primary authority
Trace the summary to its source.
The links below point to the government statute, regulation, or guidance recorded in the 2026 research dataset. Open them when the exact wording matters.
Primary official authority
Employment Standards Act, ss. 36 and 60
Additional official material
Official bilingual PDF
Common questions
Using the New Brunswick requirements page.
Who is covered by this New Brunswick summary?
Most provincially regulated New Brunswick workplaces — A statement must be furnished no later than the time wages are paid.
What must appear on the pay statement?
Dates of the pay period; gross pay; particulars and amount of each deduction; net pay.
Can the statement be delivered electronically?
Electronic delivery is permitted only if the employee has confidential workplace access and a means to make a paper copy.
How long should the related records be retained?
Employment records must generally be kept in the province for at least 36 months after the work or service.