Pay statement
Show the pay-period dates, gross wages for the period, each deduction with its amount and description, and net pay.
See details →NEW BRUNSWICK PAYROLL RESOURCES · NB · REVIEWED 2026-10-03
last verified 2026-10-03New Brunswick Payroll &Pay Statement Guide
Review New Brunswick’s payday statement rule, electronic-delivery conditions, the 16-day pay-frequency limit, 36-month record retention, the April 1, 2026 minimum wage, WorkSafeNB, and CRA withholding. Prepare a Canadian Pay Run for a small team or create an individual pay statement when that is all you need.
A short statement listNew Brunswick’s statement covers pay-period dates, gross wages, each deduction, and net pay.
No provincial payroll taxNew Brunswick employers withhold through the CRA and pay WorkSafeNB assessments. There is no provincial employer health tax.
Reviewed 2026-10-03Checked against current Government of New Brunswick and CRA sources.
AT A GLANCE
What distinguishes New Brunswick pay-period records
Under New Brunswick’s Employment Standards Act, employers give each employee a statement on each payday showing the dates of the pay period and the gross wages for that period, the amount and description of each deduction, and the net pay. Employees must be paid at least every 16 calendar days. Employers keep a longer list of payroll records, including daily and weekly hours and wage rates, for at least 36 months.
Pay frequency
Pay employees at least every 16 calendar days, including all wages owed up to seven days before payday.
View New Brunswick rules of payment →Minimum wage
New Brunswick’s minimum wage is $15.90 per hour from April 1, 2026, up from $15.65.
View the April 1, 2026 increase →Workers’ compensation
Most New Brunswick employers register with WorkSafeNB and pay employer-funded assessments based on industry and payroll.
Visit WorkSafeNB →PROVINCE PAYROLL OVERVIEW
What makes New Brunswick different from other pay-statement jurisdictions
New Brunswick’s required statement is short: pay-period dates, gross wages, each deduction with its amount and description, and net pay. Hours worked and wage rates are on New Brunswick’s required payroll-record list, but the official source reviewed does not list them as statement fields. A LeoFolio statement can show them as good practice without presenting them as legally required statement items.
Electronic pay statements are allowed. An employer that chooses them must give the employee confidential access to the electronic statement and a way to make a paper copy. On each payday, employees should receive all wages owed up to seven days before payday.
New Brunswick has no provincial employer health or payroll tax. The employer costs beyond wages and the employer share of CPP and EI are WorkSafeNB assessments.
PAYROLL REQUIREMENTS CHECKLIST
The New Brunswick requirements checklist
When a statement is required
Give each employee a statement on each payday. Pay by cash, cheque, or deposit to the employee’s bank account at least every 16 calendar days, including all wages owed up to seven days before payday.
Information to include
The dates of the pay period and the gross wages for that period; the amount and description of each deduction; and the net pay.
Electronic delivery
Electronic statements are allowed if the employee has confidential access to the statement and a means of making a paper copy.
Payroll records (not statement fields)
Keep the employee’s name, address, date of birth, social insurance number, start date, daily and weekly hours, wage rates, gross earnings, deductions with reasons, vacation and holiday pay, net pay, leaves, dismissal or layoff dates, and the date employment ended.
Other employer obligations
Keep payroll records for at least 36 months. Apply CRA source deductions and WorkSafeNB assessments separately from the statement rule.
PAYROLL RECORDS IN PRACTICE
How New Brunswick treats the statement after payday
Delivery method
Paper, or electronic with confidential access and a means of making a paper copy.
Retention
Keep payroll records for at least 36 months.
CRA WITHHOLDING — NO PROVINCIAL PAYROLL TAX
New Brunswick withholding and employer payroll costs
New Brunswick employers deduct federal and New Brunswick income tax, CPP contributions, and EI premiums and remit them to the CRA. WorkSafeNB assessments are an employer cost and are not deducted from employee pay. New Brunswick has no provincial employer health or payroll tax.
New Brunswick income tax through the CRA
New Brunswick tax is calculated with federal tax using the CRA tables or T4127 formulas. The CRA did not change New Brunswick values in the July 1, 2026 edition.
WorkSafeNB
Employer-funded assessments based on industry rate and assessable payroll.
Income tax (CRA)
Outside Quebec, employers withhold federal and provincial or territorial income tax together and remit both to the CRA. Use the CRA payroll deductions tables (T4032), the Payroll Deductions Online Calculator (PDOC), or the T4127 formulas that apply to the pay date. For 2026, the lowest federal rate is 14% and the federal basic personal amount is up to $16,452.
Canada Pension Plan (2026)
For 2026: basic exemption $3,500; maximum pensionable earnings $74,600; employee and employer each contribute 5.95%, up to $4,230.45. The second additional contribution (CPP2) is 4% each on earnings from $74,600 to $85,000, up to $416.
Employment Insurance (2026)
For 2026, maximum insurable earnings are $68,900. The employee premium is 1.63% of insurable earnings, up to $1,123.07. The employer pays 1.4 times the employee premium (2.28%), up to $1,572.30, unless it qualifies for a reduced rate.
Remittances, slips, and ROEs
Regular remitters send source deductions to the CRA by the 15th day of the month after the deductions were made. Accelerated and quarterly remitters follow different schedules. Employers also prepare T4 slips for the year and issue a Record of Employment when an employee has an interruption of earnings.
i
CPP and EI amounts are 2026 figures. Federal and provincial withholding values can change mid-year. The CRA issued a July 1, 2026 edition of T4127 (123rd edition) that changed British Columbia, Newfoundland and Labrador, and Prince Edward Island. Use the edition that applies to the pay date.
LOCAL AND COVERAGE CONSIDERATIONS
New Brunswick payroll is driven by provincial and federal rules
The primary sources reviewed for this page did not identify a municipal minimum wage or municipal payroll tax that changes payroll in Moncton, Saint John, Fredericton, or other New Brunswick municipalities.
1
Moncton, Saint John, and Fredericton
Apply the provincial minimum wage, pay-statement, and pay-frequency rules. Municipal business licensing is separate from payroll.
2
Federally regulated employers
Federally regulated employers in New Brunswick follow the Canada Labour Code. The federal minimum wage is $18.15 per hour from April 1, 2026.
3
Employees who work in more than one province
For CRA withholding, the province of employment generally depends on the employer establishment where the employee reports for work, not where the employee lives. Fully remote employees are assessed under the CRA’s remote-work policy.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for New Brunswick payroll records
1Confirm coverageConfirm the employee is under the New Brunswick Act and not the Canada Labour Code.›
2Record hours and ratesCapture daily and weekly hours and wage rates for the payroll record.›
3Calculate deductionsApply federal and New Brunswick income tax, CPP, and EI.›
4Generate the statementShow the pay-period dates, gross wages, each deduction with its description, and net pay.›
5Pay and retainPay at least every 16 calendar days, deliver the statement on payday, and keep payroll records for 36 months.›
BUILT FOR REVIEWABLE PAYROLL
Payroll preparation without another oversized payroll platform.
LeoFolio gives small employers and bookkeepers a focused way to prepare a Canadian Pay Run in Canadian dollars, review the numbers, and generate organized payroll records without a required monthly payroll subscription.
LeoFolio prepares payroll records. It does not remit source deductions to the CRA or Revenu Québec or file returns on your behalf.
Review before completion
Review supported payroll calculations and record details before completing the Pay Run.
Pay per run
Prepare payroll when you need it without committing to a required monthly payroll subscription.
Privacy-conscious by design
Saved profiles and Pay Runs remain in the user’s browser, and payroll history is not maintained in a LeoFolio staff-accessible payroll database.
OFFICIAL SOURCES USED FOR THIS PAGE
Official sources used for this page
01
Government of New Brunswick · Rules of payment and payroll records
Pay-statement contents, electronic statements, 16-day pay frequency, payroll records, and 36-month retention.
02
Government of New Brunswick · Minimum wage to increase to $15.90 per hour
$15.90 from April 1, 2026.
03
WorkSafeNB
Employer registration and assessments.
04
Canada Revenue Agency · T4127 payroll deductions formulas
2026 federal and New Brunswick withholding formulas, CPP, and EI.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary New Brunswick and federal sources and is periodically reviewed against current agency guidance. We use Government of New Brunswick employment standards material, WorkSafeNB resources, and CRA payroll guidance whenever available.
FREQUENTLY ASKED QUESTIONS
New Brunswick pay-statement FAQ
What must a New Brunswick pay statement show?
The dates of the pay period and the gross wages for that period, the amount and description of each deduction, and the net pay.
Do hours and wage rates have to appear on a New Brunswick pay statement?
The official source reviewed lists them as payroll records the employer must keep, not as required statement fields. Showing them on the statement is good practice.
Can a New Brunswick employer provide pay statements electronically?
Yes. The employer must give the employee confidential access to the electronic statement and a means of making a paper copy.
How often must New Brunswick employees be paid?
At least every 16 calendar days.
How long must New Brunswick payroll records be kept?
At least 36 months.
What is New Brunswick’s minimum wage?
$15.90 per hour from April 1, 2026.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a New Brunswick Pay Run, review gross pay, deductions, and CRA withholding before completion, and keep the applicable New Brunswick sources with your payroll workflow.