Written statement
Show gross wages in Canadian currency, the period, rates and hours at each rate, each deduction with its purpose, and net wages, plus vacation pay paid in the period.
See details →NEWFOUNDLAND AND LABRADOR PAYROLL RESOURCES · NL · REVIEWED 2026-10-03
last verified 2026-10-03Newfoundland and Labrador Payroll &Pay Statement Guide
Review Newfoundland and Labrador’s written-statement rule, the vacation-pay line, half-monthly paydays, the April 1, 2026 minimum wage, the payroll tax, and the July 1, 2026 change to NL withholding. Prepare a Canadian Pay Run for a small team or create an individual pay statement when that is all you need.
Written statement when wages are paidThe statement shows gross wages in Canadian currency, rates and hours at each rate, deductions, net wages, and vacation pay paid in the period.
Payroll tax above $2 millionThe Health and Post-Secondary Education Tax applies at 2% to annual remuneration above the $2,000,000 exemption.
Reviewed 2026-10-03Checked against current Newfoundland and Labrador and CRA sources.
AT A GLANCE
What distinguishes Newfoundland and Labrador pay-period records
Section 35 of Newfoundland and Labrador’s Labour Standards Act requires employers to give employees a written statement at the time wages are paid. It must show the gross wages in Canadian currency for the period, the period itself, the wage rates and the hours worked at each rate, the amount and purpose of each deduction, and the net wages. Section 9(4) adds that the pay record must include the vacation pay paid since the last payday. Employees are paid at least half-monthly and within 7 days after the end of the pay period.
Minimum wage
Newfoundland and Labrador’s minimum wage is $16.35 per hour from April 1, 2026. The overtime rate based on it is $24.53 per hour.
View the April 1, 2026 increase →Health and Post-Secondary Education Tax
Employers pay 2% on annual remuneration above the $2,000,000 exemption, which has applied since January 1, 2023. Associated employers share the exemption under an allocation agreement.
View the payroll tax →July 1, 2026 withholding change
Newfoundland and Labrador raised its 2026 basic personal amount from $11,188 to $13,094, retroactive to January 1, 2026. Payroll uses a prorated $15,000 for pay dates from July 1 to December 31, 2026.
View CRA T4127, July 2026 →PROVINCE PAYROLL OVERVIEW
What makes Newfoundland and Labrador different from other pay-statement jurisdictions
Newfoundland and Labrador’s statement must state gross wages in Canadian currency and show the hours worked at each rate, not just total hours. Section 9(4) adds a field many provinces do not require: the amount of vacation pay paid during the pay period.
The Act calls for a written statement. The official sources reviewed for this page did not identify a specific electronic-delivery condition, so the copy does not say that electronic statements are prohibited or that they carry a particular consent or printing condition. Employers also give new employees a Statement of Employment setting out basic terms such as hours of work and rate of pay. That is a separate document from the pay statement.
Section 63 of the Act sets the employer’s payroll-record duty. Records are kept for four years from the date of the last entry. Newfoundland and Labrador also has an employer-paid payroll tax, the Health and Post-Secondary Education Tax, at 2% above a $2,000,000 exemption.
PAYROLL REQUIREMENTS CHECKLIST
The Newfoundland and Labrador requirements checklist
When a statement is required
Give the employee a written statement at the time wages are paid. Pay at least half-monthly and within 7 days after the end of the pay period.
Information to include
The gross wages in Canadian currency for the period; the period; the wage rates and the number of hours worked at each rate; the amount and purpose of each deduction; the net wages for the period; and the vacation pay paid since the last payday.
Separate new-hire document
Give new employees a Statement of Employment covering basic terms such as hours of work and hourly rate. It is not a pay-statement field.
Other employer obligations
Keep section 63 payroll records for four years from the date of the last entry. Apply CRA source deductions, the payroll tax where remuneration exceeds the exemption, and WorkplaceNL assessments separately from the statement rule.
PAYROLL RECORDS IN PRACTICE
How Newfoundland and Labrador treats the statement after payday
Delivery method
The Act requires a written statement at the time wages are paid. The official sources reviewed did not set an electronic-delivery condition. If you deliver electronically, use a method the employee can open privately and keep.
Retention
Keep payroll records for four years from the date of the last entry.
CRA WITHHOLDING — PLUS THE PAYROLL TAX ABOVE $2 MILLION
Newfoundland and Labrador withholding and employer payroll costs
Newfoundland and Labrador employers deduct federal and NL income tax, CPP contributions, and EI premiums and remit them to the CRA. The Health and Post-Secondary Education Tax and WorkplaceNL assessments are employer costs. They are not deducted from employee pay.
NL income tax (July 1, 2026 change)
For pay dates from July 1, 2026, the CRA formulas use a prorated NL basic personal amount of $15,000. The 2026 annual amount is $13,094.
Health and Post-Secondary Education Tax
2% of annual remuneration above the $2,000,000 exemption.
WorkplaceNL
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
Newfoundland and Labrador 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 St. John’s, Mount Pearl, Corner Brook, or communities in Labrador.
1
St. John’s, Corner Brook, and Labrador communities
Apply the provincial minimum wage, statement, payday, and payroll-tax rules. Municipal business licensing is separate from payroll.
2
Federally regulated employers
Federally regulated employers in Newfoundland and Labrador 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 Newfoundland and Labrador payroll records
1Confirm coverageConfirm the employee is under the NL Labour Standards Act and has a Statement of Employment on file.›
2Record hours by rateCapture hours worked at each wage rate.›
3Calculate deductionsApply federal and NL income tax for the pay date, CPP, and EI.›
4Generate the statementShow gross wages in Canadian currency, the period, rates and hours, deductions with purposes, net wages, and vacation pay paid.›
5Pay and retainPay within 7 days after the period ends and keep records for four years from the last entry.›
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OFFICIAL SOURCES USED FOR THIS PAGE
Official sources used for this page
01
House of Assembly · Labour Standards Act
Section 35 statement contents, section 9(4) vacation pay, section 33 paydays, and section 63 records.
02
Government of NL · Minimum wage increase effective April 1, 2026
$16.35 from April 1, 2026, and the $24.53 overtime rate.
03
Government of NL · Health and Post-Secondary Education Tax
2% rate and $2,000,000 exemption.
04
Government of NL · Statement of Employment
New-employee statement of basic terms.
05
WorkplaceNL
Employer registration and assessments.
06
Canada Revenue Agency · T4127, July 2026 edition
NL basic personal amount change effective July 1, 2026.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Newfoundland and Labrador and federal sources and is periodically reviewed against current agency guidance. We use the Labour Standards Act, Department of Finance payroll-tax material, Labour Standards Division resources, WorkplaceNL, and CRA payroll guidance whenever available.
FREQUENTLY ASKED QUESTIONS
Newfoundland and Labrador pay-statement FAQ
What must a Newfoundland and Labrador pay statement show?
Gross wages in Canadian currency for the period, the period, the wage rates and hours worked at each rate, the amount and purpose of each deduction, net wages, and the vacation pay paid since the last payday.
How often must Newfoundland and Labrador employees be paid?
At least half-monthly, and within 7 days after the end of the pay period.
How long must Newfoundland and Labrador payroll records be kept?
Four years from the date of the last entry.
What is Newfoundland and Labrador’s minimum wage?
$16.35 per hour from April 1, 2026.
Who pays the Health and Post-Secondary Education Tax?
Employers whose annual remuneration exceeds the $2,000,000 exemption. The tax is 2% of remuneration above the exemption and is not deducted from employee pay.
What changed in NL withholding on July 1, 2026?
The 2026 basic personal amount rose to $13,094. For pay dates from July 1 to December 31, 2026, payroll uses a prorated $15,000.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Newfoundland and Labrador Pay Run, review hours by rate, vacation pay, deductions, and CRA withholding before completion, and keep the applicable sources with your payroll workflow.